VAB 2025 Session Final Meeting Full Agenda (03-30-2026) without Recommended Decision DetailPage 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 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 w/Board 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 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 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)
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 ://notices.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.
(Deputy Clerk Signature)
Step~n :e fur 1'1'tt e z. 3 /ZS/zc
(Deputy Clerk Printed Name) Date
NOTICE OF MEETING
VALUE ADJUSTMENT BOARD (V AB)
SESSION 2025 FINAL MEETING
COLLIER COUNTY, FLORIDA
Notice is hereby given that the COLLIER COUNTY VALUE ADJUSTMENT BOARD (V AB)
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 V AB 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 V AB 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
(03/30/2026)
Legal Counsel Attorney Holly E. Cosby,
Esq
239-931-0006 vablawyer@outlook.com
BCC Rep. 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 lucars@collierschools.com
School Board Member
(District 3)
Kelly Mason 239-377-0485 masonk2@collierschools.com
School Board Member
(District 5)
Tim Moshier 239-377-0485 moshieti@collierschools.com
CCSB Staff Director of Community
Engagement
Lisa Morse 239-377-0219 morsel1@collierschools.com
Citizen Members Homestead Rebecca Earney 608-633-5915 raearney@gmail.com
Alternate Homestead Jill Rosenfeld 201-540-9844 jillfrosenfeld@gmail.com
Business Dan Barone 239-289-1744 dan@baronecola.com
VAB Special
Magistrates
Attorney Special Magistrate Ellen Chadwell 239-249-3560 ellen@chadwelllaw.com
Attorney Special Magistrate Joseph H. Davis 407-839-3725 joseph.davis@jhdlaw.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 mpjonas@gmail.com
Commercial/Residential &
Tangible Personal Property
Appraiser Sp. Magistrate
Steven L. Nystrom 813-963-3510 newstreamcompanies@gmail.com
Residential Appraiser
Sp. Magistrate
Maxim Antonov 646-330-2637 maxappraiser@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 crystal.kinzel@collierclerk.com
Director of Finance /BMR,
VAB
Derek Johnssen 239-252-7863 derek.johnssen@collierclerk.com
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
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 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 w/Board 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 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 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)
August 18, 2025
Page 1
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, met on this date at 9:30
a.m., in REGULAR SESSION in Building "F" of the
Government Complex, East Naples, Florida, with the following
members present:
CHAIRMAN: Chairman Burt Saunders, BCC Member
Chris Hall, BCC Member
Erick Carter, School Board Member
Jill Rosenfeld, Homestead Citizen Member
Ron Kezeske, Business Citizen Member
Rebecca Earney, Homestead 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
August 18, 2025
Page 2
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: Okay. I was just going to call the
roll first, but just --
MS. COSBY: Go ahead.
CHAIRMAN SAUNDERS: -- make sure we have a quorum.
MS. COSBY: Okay, sure.
HOMESTEAD MEMBER ROSENFELD: Hi. Jill Rosenfeld,
alternate homestead member.
COMMISSIONER HALL: Chris Hall here.
CHAIRMAN SAUNDERS: Burt Saunders.
SCHOOL BOARD MEMBER CARTER: Eric Carter, School
Board member.
BUSINESS MEMBER KEZESKE: Ron Kezeske, business
citizen member.
MS. COSBY: We do have quorum.
CHAIRMAN SAUNDERS: All right. So we do have a
quorum. We'll please stand for the Pledge.
Commissioner Hall, would you lead us in the Pledge.
(The Pledge of Allegiance was recited in unison.)
CHAIRMAN SAUNDERS: 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
August 18, 2025
Page 3
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 please look at the
contact information sheet just to make sure that your contact
information is correct. I mean, you're all here, so clearly we are
finding you.
CHAIRMAN SAUNDERS: All right. And if there are any
changes, then we'll present that to you.
MS. COSBY: Absolutely. That would be great.
Okay. Moving on, we do have -- we do not have Clerk Kinzel
here with us today, but we do have one -- two of her members of her
staff with us. We have Mr. Derek Johnssen, who is Clerk's designee
today, and we also have lead for VAB administration, Marty Rustin,
here with us.
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. Rosenfeld, I want to make sure you are
not members or employees of a taxing authority --
HOMESTEAD MEMBER ROSENFELD: Correct.
MS. COSBY: -- for the current VAB session.
I have the negative 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
August 18, 2025
Page 4
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 to hit it and then get me
for --
CHAIRMAN SAUNDERS: No, go ahead and proceed. I think
that will be most sufficient.
MS. COSBY: Okay. Okay. I don't want to take over.
CHAIRMAN SAUNDERS: No, no. You're authorized to take
over.
MS. COSBY: Okay. Thank you.
Moving on to Item No. 4, discussion regarding VAB
chairperson. So on July 8th, 2025, the Board of County Commission
appointed Commissioner Hall and Commissioner Saunders to the
Value Adjustment Board. We're grateful that both of you are here.
Further, the BOCC appointed Commissioner Saunders as VAB
chair. That needs to be done by the Commission and no longer by
VAB. So we followed compliance. And at this point I'm just looking
to Commissioner Saunders -- and it doesn'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
Page 5
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: Aye.
MS. COSBY: Those opposed?
(No response.)
MS. COSBY: Motion carries.
Moving on to Item 6, recommendation reaffirming, by
Resolution 2025-01, the appointment of myself for VAB counsel for
the 2025 VAB year. And there -- I will advise for the record this is
my first renewal of my five-year contract. I've gone through the first
three. This is year four. This will take us through May 31st, 2026,
and there are no changes to the contract.
CHAIRMAN SAUNDERS: And I will say in support of that
that she does an excellent job and is willing to take over the meetings
and make sure we get everything done, right, so...
MS. COSBY: Thank you.
SCHOOL BOARD MEMBER CARTER: I couldn't agree
more.
CHAIRMAN SAUNDERS: Do you need a motion for that?
MS. COSBY: Yes, sir.
CHAIRMAN SAUNDERS: I'm make the motion to approve
that.
MS. COSBY: Thank 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.
August 18, 2025
Page 6
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 special magistrates for the 2025
VAB tax year. I will advise for the record these are also renewals of
contract. Nothing has changed. All are returning except for
Magistrate Mario de la Guardia, but we do have special -- and he was
a tangible property tax magistrate, but we do have Steven Nystrom
still on our roster for tangibles. So we are -- still have full roster, and
I will advise for the record that I have checked with their credentials.
All do remain compliant and competent to serve, but we do need a
motion to --
CHAIRMAN SAUNDERS: All right. Is there a motion to
approve --
COMMISSIONER HALL: So moved.
SCHOOL BOARD MEMBER CARTER: Second.
CHAIRMAN SAUNDERS: We have a motion and a second.
Seeing no discussion, 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
Page 7
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, 2025, VAB final
meeting of 2024.
CHAIRMAN SAUNDERS: Okay. I know we've all diligently
studied those minutes.
SCHOOL BOARD MEMBER CARTER: Every word.
CHAIRMAN SAUNDERS: And if anyone has any
corrections...
(No response.)
CHAIRMAN SAUNDERS: Seeing none. All in favor of
approval, signify by saying aye.
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: Moving on to Item No. 9, Department of
Revenue training. I had my notes when I prepared for this agenda
that the training wasn'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.
August 18, 2025
Page 8
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 training does stand for all of
you taking the training.
CHAIRMAN SAUNDERS: All right. Perfect.
MS. COSBY: So because I take it, you don't have to. However,
I do want to encourage all of you to peruse it. And if you -- but if
you ever have any questions about the Value Adjustment Board
process, my email address on your contact information has changed.
So I did not point that out when we were talking about contact
information. My new email address is vablawyer@outlook.com. It
is very simple. VAB lawyer, all one word, at outlook.com.
If you ever need anything, ever have any VAB procedure,
operations, policies, questions, please reach out to me. But I will take
the training. I will complete it. Last year I got a 99 on the test out of
100, so I failed you by one. I will assure you as well that all special
magistrates, we will make sure that they take the training prior to
holding hearings here in Collier County.
CHAIRMAN SAUNDERS: Thank you. We'll move on to
No. 10.
MS. COSBY: Yes, sir.
Number 10, VAB attorney report, general business, VAB
reference materials. I 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
Page 9
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 -- that's a good synopsis of the VAB
process. So if you want to read that three pages, that would be a
great place to start.
CHAIRMAN SAUNDERS: All right. Thank you.
MS. COSBY: Moving on to 10B, I would need a motion to
adopt, by resolution, 2025-03 relating to the adoption of internal
operating procedures to supplement Chapter 12D-9, Florida
Administrative Code. And before you take a vote, I want to make
sure that I read this in the record. Okay.
COMMISSIONER HALL: Is there a way to blow that up just a
little bit for Commissioner Saunders?
MS. COSBY: I will advise that there are redline and clean
versions provided. With regards to the evidence uploads, policies
and procedures, we updated those to comply with law for evidence
exchange changes. And the evidence exchange changes are as of
September 1st of this year. Prior to September 1st 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
Page 10
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 happens. 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 make sure to tell you that.
So that's the new evidence exchange law. And if we had started
scheduling hearings prior to, let's say, September 1st, we would have
had to then reschedule those hearings to account for the new evidence
exchange law. We haven't done that. We're not scheduling hearings
till probably October, so we're in the clear on that. But that -- I
updated our local policies and procedures on evidence uploads and
things like that to reflect the new law moving forward. Even though
it doesn't start until September 1st, let's get it going. Let's make sure
that we resolve it.
CHAIRMAN SAUNDERS: Very good.
MS. COSBY: Okay. Moving forward with regards to the
telephonic properties -- policies and procedures that you also have a
redline and clean version, and it is updated regarding the law changes
that actually take effect January 1st of 2026; however, we already
hold telephonic procedures. Let's go ahead and get those done as
well.
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
August 18, 2025
Page 11
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 1st.
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 to have a notary
present for any remote parties to take an oath and fill out an affidavit.
That's a lot of chasing on the part of the administration to get all of
that paperwork done. It can be done as effectively by the magistrate,
as a judge does during a remote hearing, where the judge asks them
to -- the person that's remote to state their name, give some qualifying
identifying information and possibly their relation to the parcel in this
case. And so that's what we're going to do is the magistrate will then
administer the oath just the way a judge does in a remote hearing. It's
as effective. It takes away some of the extra burden on our
administration.
So those are the -- those are the changes that we've made to the
telephonic policies and procedures.
And then moving forward -- further from that, we are voiding
the forms requiring magistrates to consent or decline remote hearings
because as of January 1st, they must consent anyway, and I don't
think that any of our magistrates are opposed to holding electronic
hearings. So we're removing that form because it won't be -- it won't
be valid or consistent with law as of January 1st 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
August 18, 2025
Page 12
administration to chase parties for this extra form.
Those are the updates to our local policies and procedures for
10B.
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: -- 2025-03?
COMMISSIONER HALL: Second.
CHAIRMAN SAUNDERS: 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.
BUSINESS MEMBER KEZESKE: Aye.
CHAIRMAN SAUNDERS: All opposed?
(No response.)
CHAIRMAN SAUNDERS: That passes unanimously.
MS. COSBY: Moving on to Item C, 10C. We have a
recommendation to designate myself, legal counsel, to determine
good cause for late-filed petitions and rescheduled hearings.
SCHOOL BOARD MEMBER CARTER: So motion.
HOMESTEAD MEMBER ROSENFELD: Second.
CHAIRMAN SAUNDERS: 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.
August 18, 2025
Page 13
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 10D. 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 me qualify that. This
was as a result of House Bill 7031, which became Florida Law
2025-208. Part of that law states that now VABs can charge up to
$50 per petition -- per parcel, sorry, for filing fees for VAB. It does
also state, though, that -- the petitions for portability. So anybody
looking to appeal their portability differential or transfer of the
difference, those petitions remain at $15 per parcel.
CHAIRMAN SAUNDERS: All right.
HOMESTEAD MEMBER ROSENFELD: So it's per parcel as
opposed to per -- okay.
MS. COSBY: It's per parcel, because sometimes there are
multi-parcel petitions filed, so it is --
HOMESTEAD MEMBER ROSENFELD: Right.
MS. COSBY: It's -- for those, as long as they're contiguous and
similar or identical, 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.
HOMESTEAD MEMBER 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.
August 18, 2025
Page 14
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 operating the VAB." Fifteen
dollars per petition doesn't do it. Fifty won't do it, but whatever the
filing fee does not cover, the Board of County Commission pays
VAB operations at three-fifths, and the School Board pays VAB
operations at two-fifths. So that's why your board is made up of
60 percent BOCC and BOCC citizen member and 40 percent School
Board and School Board member because that is the -- that is how
you-all cover the VAB operations costs.
By charging more per petition, this takes less -- this will
be -- there will be less that the VAB needs to ask your respective
boards to cover VAB operations.
So that's what I -- that's why I would be recommending the
increase, because then it will allow VAB to be a little bit more
self-sufficient as far as operating and revenue.
It won't be 100 percent, but it will 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.)
CHAIRMAN SAUNDERS: 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,
August 18, 2025
Page 15
signify by saying aye.
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 passed unanimously.
MS. COSBY: Wonderful. Thank you.
I want to ask, before we move forward, VAB administration,
have we had any petitions filed yet?
CHAIRMAN SAUNDERS: If you could use the microphone.
MR. RUSTIN: We've had very few at the old rate.
MS. COSBY: How would the Board like VAB administration
to treat petitions filed prior to today? Do you want VAB
administration to go back and ask those petitioners to make up the
filing fee, or do you want -- do you want it to start today at $50?
HOMESTEAD MEMBER ROSENFELD: I would vote to start
today.
SCHOOL 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. COSBY: Okay. All right. Thank you.
Thank you for answering 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
August 18, 2025
Page 16
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 CARTER: Second.
CHAIRMAN SAUNDERS: We have a motion. We have a
second. 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.
CHAIRMAN SAUNDERS: All opposed?
(No response.)
CHAIRMAN SAUNDERS: That passed unanimously.
MS. COSBY: Moving on to 10F. We request approval to -- for
the destruction of VAB records in accordance with the general
records schedule GSL -- GS1-SL for the 2019 VAB year records.
Apparently there are three boxes that have been held for four years
with no appeals filed.
CHAIRMAN SAUNDERS: All right.
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 ROSENFELD: Aye.
COMMISSIONER HALL: Aye.
CHAIRMAN SAUNDERS: Aye.
SCHOOL BOARD MEMBER CARTER: Aye.
August 18, 2025
Page 17
BUSINESS MEMBER KEZESKE: Aye.
CHAIRMAN SAUNDERS: All opposed?
(No response.)
CHAIRMAN SAUNDERS: That passes unanimously.
MS. COSBY: All right. Moving on to 10G. I will read all of
these items into the record. I will advise that they -- and when we're
done, even though this says "informational," I will ask the Board for
a motion to adopt all of the reference materials that I am reviewing
with you. And I will advise for the record they are present in the
room today, and they are also on the VAB -- the Clerk's VAB
website.
And those reference materials include Florida Government in
Sunshine Manual; Florida Administrative Code 12D-9; Department
of Revenue VAB forms including the -- there are a few -- the word is
escaping me at the moment. But there are some interim forms that
have been released by the Department of Revenue -- provisional.
There's the word I'm looking for. There were a few provisional forms
that the Department of Revenue has issued. Those provisional forms
are DR-481, DR-486, and DR-486 port; PT101, PT902020. Those
are here in the room as well with us today. Those are provisional
forms for notices of hearing and VAB petition forms.
We also have Florida Administrative Code 12D-10; Florida
Administrative Code 12D-51.001, 12D-51.002, 12D-51.003. We
have the Uniform Policies and Procedures Manual and other legal
resources and reference materials 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.
August 18, 2025
Page 18
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 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 passed unanimously.
MS. COSBY: Okay. Moving on to 10H. It is informational
only. This was a VAB 2024 expense report for -- it says on the cover
sheet 686 petitions filed, but it's not. The correction of that is 593.
We had 593 petitions filed during the 2024 VAB session, and then
you have a copy of what it looked like, what the expense report
looked like.
CHAIRMAN SAUNDERS: And that's just an informational
item?
MS. COSBY: Yes, sir. Yes, sir.
Moving on to -- unless anybody has any questions.
(No response.)
MS. COSBY: Okay. 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 -- 11B, the deadline to file
August 18, 2025
Page 19
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.
11D 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 please the Board more than others?
One is a Monday and one is a Friday. March 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: Yeah.
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: Oh, we're doing 9:30, if that works for the Board.
CHAIRMAN SAUNDERS: Sure. All right. Do you want a
motion to approve that date?
MS. COSBY: No. We've got it on the record. Thank you.
CHAIRMAN SAUNDERS: All right.
MS. COSBY: Moving on -- thank you for asking, though.
Moving on to Item 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.
August 18, 2025
Page 20
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. Now, on your agenda it
shows Department of Revenue Property Tax Oversight Bulletins
25-01 through 25-04, except that on Friday, the 15th, at 2 p.m., the
Department of Revenue not only released their training but also
released 16 more -- no, 14 more bulletins, which I have here.
I will go through them as quickly as I can. Just to give you an
idea of what they're about, but I will give you the heavy ones that do
affect the Board.
So 25-01 addresses the -- raising the filing fee from $15 to 50
except for portability, which remains at 15.
25-02 advises there's no more requirement for petitioner to
request for Property Appraiser evidence. The time frame for
evidence exchange is now the same for both parties, 15 days prior to
the hearing. Additionally, fun fact, it states if the Property Appraiser
fails to provide evidence to the petitioner, the hearing may be
rescheduled. And so it's interesting, it doesn't require that the hearing
be rescheduled if the petitioner doesn't exchange, but it does say if
the Property Appraiser fails to exchange, then the hearing may be
rescheduled.
25-03, assessment 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 1st.
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
August 18, 2025
Page 21
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 1st to apply for those funds, and there is a Department of
Revenue form for that. So just, again, advising that that is part of the
law.
PT05 -- 25-05 addresses agricultural lands in a state or federal
eradication program.
25-06 addresses calculation of refunds of the overpayment of ad
valorem taxes proceedings before the Value Adjustment Board. So
that's calculations for those refunds.
25-07, electronic appearances at the Value Adjustment Board, so
this addresses telephonic hearings, and that's -- or any electronic
hearings, and that is effective January 1st. But we do hold them here
in Collier County.
25-08 addresses deadline to file suit in Circuit Court post Value
Adjustment Board decisions, and 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 addresses 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.
August 18, 2025
Page 22
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 homestead property square footage
threshold for reassessments after misfortune or calamity damage or
destruction. That one is effective June 26th.
25-16 addresses transfers of homestead property into a
community property trust.
25-17, Value Adjustment Board's new evidence -- new exchange
of evidence procedures required effective September 1st, and that
was what I read into the record so we don't have to have an additional
organizational meeting.
And 25-18, finally, transmittal of new Value Adjustment Board
petition and notice of hearing forms for new required exchange of
evidence procedures, and that, actually, the VAB administration will
need to know for whichever -- whichever petitions that you have
already received, you need to send a new petition form, the new one
that's provisional right now, to a petitioner to fill out and submit so
that they see the new evidence exchange information that is effective
September 1st.
So we will need to reach out to whomever has filed a petition
and make sure that they submit a new petition on the new forum.
That concludes my presentation 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.
August 18, 2025
Page 23
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 special magistrate by any
party or citizen. I'll advise for the record that all 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 compliance with
Florida Statute 194 and 12D -- Florida Administrative Code 12D-9 at
this time. I will advise for the record that all local procedures are
ministerial in nature. They are not inconsistent with governing
statutes, case law, Attorney General opinions, or rules of the
Department.
And then, finally, I will advise for the record that there are three
items that cannot be completed at this time, and those three
compliance items are that I have taken the training, and that's because
it wasn't released until Friday, but I will get on it quickly. And I will
advise administration when I am done taking the training. I also take
the exam and make sure I know what I'm doing.
Additionally, all appointed special magistrates, we will ensure
that they receive the training and complete that before holding
hearings here in Collier County.
And finally, when a petition is filed in Collier County on a
parcel that is located within 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
August 18, 2025
Page 24
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.
Does the Board have any questions?
CHAIRMAN SAUNDERS: I don't see any questions
concerning Item 12C.
MS. COSBY: Wonderful.
CHAIRMAN SAUNDERS: So we'll move on to public
comment. Don't see any.
SCHOOL BOARD MEMBER CARTER: That's odd. We
usually have so many. Mr. Hall must have chased them off.
CHAIRMAN SAUNDERS: They'll all be here on Tuesday, the
26th, for the County Commission meeting.
MS. COSBY: We'll let the record show that you did keep public
comment open enough -- for a long enough time for anybody to step
up.
SCHOOL BOARD MEMBER CARTER: To walk in?
CHAIRMAN SAUNDERS: All right. So is there anything else
that we need to cover?
MS. COSBY: I would just advise that even though we try to
keep this fast, and typically we're under 30 minutes, for all the law
changes that I've had to advise you-all of today, to get this done in 33
minutes is an accomplishment.
SCHOOL BOARD 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 --
August 18, 2025
Page 25
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 CARTER: Hours, we spent.
CHAIRMAN SAUNDERS: All right. If there's nothing else,
then, any other comments from the Board?
(No response.)
CHAIRMAN SAUNDERS: Seeing none, we are adjourned.
MS. COSBY: Thank you.
*****
August 18, 2025
Page 26
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 ADJUSTMENT BOARD
___________________________________
BURT SAUNDERS, VAB CHAIRMAN
ATTEST
CRYSTAL K. KINZEL, CLERK
____________________________
These minutes accepted by the Board on ______________________,
as presented _________ or as corrected _________.
TRANSCRIPT PREPARED ON BEHALF OF FORT MYERS
COURT REPORTING SERVICES, INC., BY TERRI L. LEWIS,
RPR, FPR, NOTARY PUBLIC/COURT REPORTER.
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 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 w/Board 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 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 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 w/Board 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)
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@floridarevenue.com.
Questions:
1. 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 VAB@floridarevenue.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 https://laws.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
1
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 county 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 (j) through (s) No change.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented
192.0105, 193.074, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.301,
2
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 creating hearing 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 providing hearings using electronic or other communication
equipment, as provided by law.
(2) No change.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented
194.011, 194.015, 194.032, 194.034, 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
3
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
Form DR-481, 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
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 following statements:
“If this notice sets forth a communication mode using audio visual technology, you may 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.
4
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented
194.011, 194.015, 194.032, 194.034, 195.022 FS. History–New 3-30-10, Amended 9-26-11, 6-14-
16, 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
appraiser’s evidence list must contain the current property record card. This provision does not
preclude use of rebuttal evidence by the property appraiser. 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 property appraiser’s evidence.
(b)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 hearing as day 1. 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 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
5
to receive a copy of the current property record card from the property appraiser as described in
Section 194.032(2)(a), F.S.
(c) 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 noncompliance with paragraph
(1)(a), does not authorize a value adjustment board or special magistrate to exclude the
petitioner’s evidence. However, under Section 194.034(1)(h), F.S., if the property appraiser asks
in writing for specific evidence before the hearing in connection with a filed petition, and the
petitioner has this evidence and knowingly refuses to provide it to the property appraiser a
reasonable time before the hearing, the evidence cannot be presented by the petitioner or
accepted for consideration by the board or special magistrate. Reasonableness shall be
determined by whether the material can be reviewed, investigated, and responded to or rebutted
in the time frame remaining before the hearing. These requirements are more specifically
described in subsection (8), of this rule, and in paragraphs 12D-9.025(4)(a) and (f), F.A.C.
6
(2)(a) If the property appraiser receives the petitioner’s documentation as described in
paragraph (1)(a), and if requested in writing by the petitioner, the property appraiser shall, no
later than seven (7) days before the hearing, provide to the petitioner a list of evidence to be
presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all
documentation to be presented by the property appraiser at the hearing. The evidence list must
contain the current property record card. There is no specific form or format required for the
petitioner’s written request.
(b) To calculate the seven (7) days, the property appraiser shall use calendar days and shall
not include the day of the hearing in the calculation, and shall count backwards from the day of
the hearing. The last day of the period so computed shall be included unless it is a Saturday,
Sunday, or legal holiday, in which event the period shall run until the end of the next previous
day which is neither a Saturday, Sunday, or legal holiday.
(3)(a) If the petitioner does not provide the information to the property appraiser described in
paragraph (1)(a), the property appraiser need not provide the information to the petitioner as
described in subsection (2).
(b) If the property appraiser does not provide the information to the petitioner within the time
required by paragraph (2)(b), the hearing shall be rescheduled to allow the petitioner additional
time to review the property appraiser’s evidence.
(4) through (6) Renumbered as (2) through (4) No change.
(7) A property appraiser shall not use at a hearing evidence that was not supplied to the
petitioner as required. The remedy for such noncompliance shall be a rescheduling of the hearing
to allow the petitioner an opportunity to review the information of the property appraiser.
(8) No petitioner may present for consideration, nor may a board or special magistrate accept
7
for consideration, testimony or other evidentiary materials that were specifically requested of the
petitioner in writing by the property appraiser in connection with a filed petition, of which the
petitioner had knowledge and denied to the property appraiser. Such evidentiary materials shall
be considered timely if provided to the property appraiser no later than fifteen (15) days before
the hearing in accordance with the exchange of evidence rules in this section. If provided to the
property appraiser less than fifteen (15) days before the hearing, such materials shall be
considered timely if the board or special magistrate determines they were provided a reasonable
time before the hearing, as described in paragraph 12D-9.025(4)(f), F.A.C. 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. This provision does not
preclude rebuttal evidence that was not specifically requested of the petitioner by the property
appraiser.
(5)(9) No change.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented
194.011, 194.015, 194.032, 194.034, 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 present evidence if he or
she does not participate in the evidence exchange. However, if the property appraiser asks in
8
writing for specific evidence before the hearing in connection with a filed petition, and the
petitioner has this evidence and refuses to provide it to the property appraiser, the evidence
cannot be presented by the petitioner or accepted for consideration by the board or special
magistrate. These requirements are more specifically described in paragraph (f), below.
(b) 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 property appraiser asks
in writing for specific evidence before the hearing in connection with a filed petition, and the
petitioner has this evidence and refuses to provide it to the property appraiser, the evidence
cannot be presented by the petitioner or accepted for consideration by the board or special
magistrate.
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 property appraiser less than fifteen (15)
days before the hearing, shall be considered timely if the board or special magistrate determines
they were provided a reasonable time before the hearing.
9
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. For purposes of this rule and Rule 12D-9.020, F.A.C.,
reasonableness shall be assumed if the property appraiser does not object. Otherwise,
reasonableness shall be determined by whether the material can be reviewed, investigated, and
responded to or rebutted in the time frame remaining before the hearing. If a petitioner has acted
in good faith and not denied evidence to the property appraiser prior to the hearing, as provided
by Section 194.034(1)(h), F.S., but wishes to submit evidence at the hearing which is of a nature
that would require investigation or verification by the property appraiser, then the special
magistrate may allow the hearing to be recessed and, if necessary, rescheduled so that the
property appraiser may review such evidence.
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 party 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.
10
(c) In a petition to decrease the just value, the board or special magistrate may not revise the
value above the property appraiser’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 property 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, 11-26-23, ______.
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
12D-9.025, F.A.C. Hearings conducted by electronic media shall occur only 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.
(a) The board must approve and have available the necessary equipment and procedures.
(b) The special magistrate, if one is used, must agree in each case to the electronic hearing.
11
(c) The board must reasonably accommodate parties that have hardship or lack necessary
equipment or ability to access equipment. The board must provide a physical location at which a
party may appear, if requested.
(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 any hearing conducted by electronic media, the board shall ensure that all
equipment is adequate and functional for allowing clear communication among the participants
and for creating the hearing records required by law. The board procedures shall specify the time
period within which a party must request to appear at a hearing by electronic media.
(a) The written request must:
1. Contain the petition number and parcel number.
2. Contain petitioner’s name.
3. Be sent to the value adjustment 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) days, the petitioner 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 day as day 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 request.
(d) If a request is received in any county in which the board has opted out of providing
hearings using electronic communication equipment, the clerk shall promptly notify any
12
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.).
Consistent with board equipment and procedures:
(a) The notice must read: Any party may request to appear at a hearing before a board or
special magistrate, using telephonic or other electronic media. If the board or special magistrate
allows a party to appear by telephone, all members of the board in the hearing or the special
magistrate must be physically present in the hearing room. Unless required by other provisions
of state or federal law, the board clerk need not comply with such a request if such telephonic or
electronic media are not reasonably available.
“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: The parties must also all agree on the methods for swearing witnesses,
presenting evidence, and placing testimony on the record. Such methods must comply with the
provisions of this rule chapter. The agreement of the parties must include which parties must
appear by telephonic or other electronic media, and which parties will be present in the hearing
room.
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
13
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 acts.
(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 creating hearing 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.
14
(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 and12D-
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 physically present 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 Monday, 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
(“.pdf”).
(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
15
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 electronically or to monitor the hearing at the location of the board or
special magistrate. 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 physically present in the hearing room.
(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
16
upon request.
2. For hearings using audio visual technology, the login 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), 213.06(1) FS. Law Implemented
194.011, 194.032, 194.034, 195.035, 195.022, 195.084 FS. History–New 3-30-10, Amended
______.
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 w/Board 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)
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Holly E. Cosby, Esq.
Digitally signed by Holly E. Cosby, Esq.
DN: cn=Holly E. Cosby, Esq., o=Law Office of Holly E. Cosby,
PA, ou=VAB Counsel, email=vablawyer@outlook.com, c=US
Date: 2026.03.24 13:50:53 -04'00'
Page 1 of 1
2025 COLLIER COUNTY VALUE ADJUSTMENT BOARD
VERIFICATION OF SCHOOL BOARD CITIZEN MEMBER QUALIFICATIONS
Name of Applicant: Daniel Barone
Position of Interest: Citizen Board Member Appointed by School Board
New Applicant: Y Returning Applicant: N
Information Received: School Board 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 commercial space 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 County 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.
Holly E. Cosby, Esq. - VAB Counsel
Holly E. Cosby, Esq.
Digitally signed by Holly E. Cosby, Esq.
DN: cn=Holly E. Cosby, Esq., o=Law Office of Holly E.
Cosby, PA, ou=VAB Counsel,
email=vablawyer@outlook.com, c=US
Date: 2026.03.24 13:22:18 -04'00'
2025 Collier VAB
Checklist Exhibit "4 v2"
Checklist Exhibit "4 v2"
Page 1 of 6
Document Number
FEI/EIN Number
Date Filed
State
Status
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
P24000010525
99-1329622
02/07/2024
FL
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
Title VP
BARONE, DANIEL
1189 DIANA AVE
NAPLES, FL 34103
Annual Reports
D එඞඑඛඑඖ ඎ CකකඉගඑඖඛFlorida Department of State
2025 Collier VAB
Checklist Exhibit "4 v2"
Checklist Exhibit "4 v2"
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 v2"
Checklist Exhibit "4 v2"
Page 3 of 6
28292 INDUSTRIAL RD
UNIT 5
BONITA SPRINGS, FL 34135
Current Principal Place of Business:
Current Mailing Address:
28292 INDUSTRIAL RD
UNIT 5
BONITA SPRINGS, FL 34135 US
Entity Name:BARONE & COLA CPAS, P.A.
DOCUMENT# P24000010525
FEI Number: 99-1329622 Certificate of Status Desired:
Name and Address of Current Registered Agent:
COLA, ANTHONY
2640 12TH ST N
NAPLES, FL 34103 US
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 Date
Officer/Director Detail :
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:
Electronic Signature of Signing Officer/Director Detail Date
FILED
Jan 22, 2026
Secretary of State
9224558652CC
DANIEL BARONE VP 01/22/2026
2026 FLORIDA PROFIT CORPORATION ANNUAL REPORT
No
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
2025 Collier VAB
Checklist Exhibit "4 v2"
Checklist Exhibit "4 v2"
Page 4 of 6
$327,000
$228,500
$0
$0
$120,000
$100,000
Collier County Property AppraiserSummary
Parcel ID 13181280008 Site Location 2335 9TH ST N, NAPLES 34103
Name / Address CAC NAPLES II
204 9TH AVE SOUTH
City SAFETY HARBOR State FL Zip 34695
Legal MOORINGS PROFESSIONAL BUILDING A CONDOMINIUM UNIT 408
Sub./Condo 89500 - MOORINGS PROFESSIONAL BUILDING THE A CONDOMINIUM
Use Code 407 - COMMERCIAL Millage Area 4 Municipality CITY OF NAPLES
Map No.Strap No.Section Township Range Acres *Estimated
4A28 089500 4084A28 28 49 25 0
Latest Sales History
(Not all Sales are listed due to Confidentiality)
Date Book-Page V/I Q Amount
06/30/25 6485-3216 IY
04/28/22 6124-3314 IY
03/19/19 5609-681 IN
06/11/18 5522-476 IN
12/06/90 1577-57 IY
06/01/84 1088-2326 IY
2025 Certified Tax Roll
(Subject to Change)
Just Values Amount
(+) Improvements $226,000
(=) Total Just $226,000
Assessed Values
(=) Assessed $226,000
Taxable Values Millage Rates
(=) Taxable 9.0514 $226,000
Tax Amounts
Ad Valorem Taxes $2,045.62
(=) Total Tax $2,045.62
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 1st 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.
2025 Collier VAB
Checklist Exhibit "4 v2"
Checklist Exhibit "4 v2"
Page 5 of 6
2025 Collier VAB
Checklist Exhibit "4 v2"
Checklist Exhibit "4 v2"
Page 6 of 6
Holly E Cosby
$XJXVWHolly E. Cosby, Esq.
Digitally signed by Holly E. Cosby, Esq.
DN: cn=Holly E. Cosby, Esq., o=Law Office of Holly E. Cosby,
PA, ou=VAB Counsel, email=vablawyer@outlook.com, c=US
Date: 2025.08.22 17:19:07 -04'00'
2025 Collier VAB
Checklist Exhibit "6"
Checklist Exhibit "6"
Page 1 of 1
Maxim Antonov
08/16/2025
2025 Collier VAB
Checklist Exhibit "7"
Checklist Exhibit "7"
Page 1 of 8
2025 Collier VAB
Checklist Exhibit "7"
Checklist Exhibit "7"
Page 2 of 8
Florida Department of Revenue
Certificate of Training
Joseph Haynes Davis
has received
2025 Attorney Special Magistrates VAB Training
on
8/25/25
2025 Collier VAB
Checklist Exhibit "7"
Checklist Exhibit "7"
Page 3 of 8
Florida Department of Revenue
&HUWLILFDWHRI7UDLQLQJ
/RUUDLQH'XEH
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5HDO3URSHUW\$SSUDLVHU6SHFLDO0DJLVWUDWHV
9$%7UDLQLQJ
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2025 Collier VAB
Checklist Exhibit "7"
Checklist Exhibit "7"
Page 4 of 8
2025 Collier VAB
Checklist Exhibit "7"
Checklist Exhibit "7"
Page 5 of 8
Philicia Lloyd
8/15/2025
2025 Collier VAB
Checklist Exhibit "7"
Checklist Exhibit "7"
Page 6 of 8
2025 Collier VAB
Checklist Exhibit "7"
Checklist Exhibit "7"
Page 7 of 8
2025 Collier VAB
Checklist Exhibit "7"
Checklist Exhibit "7"
Page 8 of 8
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime
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
Tax District 308
Market Value Taxable Value Room
ASHKENAZ USA LLC 11:00 AM to 1:00 PM PROPERTY TAX CONSULTANTS
LLC
50940011222 2025-00247 DOR_01 $935,608 $662,246 9
Total Hearings Scheduled: 1
Page 1 of 1 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 1 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime
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
City of Marco Island
Carol McDermott
50 Bald Eagle Drive
Marco Island, FL 34145
Market Value Taxable Value Room
ADAMS, RICHARD JAMES 9:00 AM to 11:00 AM RICH ADAMS 57656360008 2025-00013 DOR_01 $4,026,574 $4,026,574 9
BAY ATLAS PROPERTIES INC 1:00 PM to 3:00 PM BAY ATLAS PROPERTIES INC 64614080009 2025-00458 DOR_01 $2,564,171 $2,201,830 9
DUFRESNE FAMILY TRUST 9:00 AM to 11:00 AM GERALD & NANCY DUFRESNE 56794600003 2025-00573 DOR_9 $1,326,586 $1,326,586 9
JARO E BIJAK LIVING TRUST,
VLADISLAV MATUS
9:00 AM to 11:00 AM JARO E BIJAK LIVING TRUST,
VLADISLAV MATUS
56933880008 2025-00101 DOR_01 $917,815 $917,815 9
539 SEAGRAPE LLC 9:00 AM to 11:00 AM 539 SEAGRAPE LLC 57858240007 2025-00102 DOR_01 $1,532,936 $958,959 9
JDYCMY HOLDINGS LLC 11:00 AM to 1:00 PM JDYCMY HOLDINGS LLC 57935360004 2025-00620 DOR_01 $4,858,382 $4,777,011 9
WELLS FARGO BANK NATIONAL
ASSN %RYAN LLC
9:00 AM to 11:00 AM ANDRES VENGOECHEA 56930640005 2025-00272 DOR_01 $2,255,634 $2,255,634 9
GIRO, EDUARDO FELIZ, SARA
BEATRIZ GIRO
11:00 AM to 1:00 PM GIRO, EDUARDO FELIZ, SARA
BEATRIZ GIRO
74137000006 2025-00204 DOR_01 $494,832 $494,832 9
GIRO, EDUARDO FELIX, SARA
BEATRIZ GIRO
11:00 AM to 1:00 PM GIRO, EDUARDO FELIX, SARA
BEATRIZ GIRO
74136600009 2025-00248 DOR_01 $454,274 $419,740 9
MERCURIO, VITO, LAURA
MERCURIO
11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
56317101248 2025-00533 DOR_01 $2,546,850 $2,546,850 9
JAMES GLENN TURNER TRUST 9:00 AM to 11:00 AM JAMES GLENN TURNER TRUST 57808280004 2025-00621 DOR_01 $4,986,853 $4,456,252 9
GSR 1 LLC 11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
58055320004 2025-00260 DOR_01 $1,262,906 $1,262,906 9
GSR 1 LLC 11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
57923080008 2025-00261 DOR_01 $3,334,719 $3,053,147 9
KRGSR HOLDINGS LLC 1:00 PM to 3:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
56783360008 2025-00263 DOR_01 $1,318,817 $953,700 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000061 2025-00540 DOR_01 $352,825 $352,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000265 2025-00540 DOR_01 $345,020 $345,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000469 2025-00540 DOR_01 $316,090 $316,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000663 2025-00540 DOR_01 $298,090 $298,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000867 2025-00540 DOR_01 $350,020 $350,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001060 2025-00540 DOR_01 $301,090 $301,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001264 2025-00540 DOR_01 $303,090 $303,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001468 2025-00540 DOR_01 $443,190 $443,190 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000087 2025-00540 DOR_01 $343,020 $343,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000281 2025-00540 DOR_01 $354,825 $354,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000485 2025-00540 DOR_01 $356,825 $356,825 9
Page 1 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 2 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000689 2025-00540 DOR_01 $308,020 $308,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000883 2025-00540 DOR_01 $359,825 $359,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001086 2025-00540 DOR_01 $361,825 $361,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001280 2025-00540 DOR_01 $293,020 $293,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000100 2025-00540 DOR_01 $352,825 $352,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000304 2025-00540 DOR_01 $295,090 $295,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000508 2025-00540 DOR_01 $347,020 $347,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000702 2025-00540 DOR_01 $318,090 $318,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000906 2025-00540 DOR_01 $300,090 $300,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001109 2025-00540 DOR_01 $352,020 $352,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001303 2025-00540 DOR_01 $303,090 $303,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000126 2025-00540 DOR_01 $353,825 $353,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000320 2025-00540 DOR_01 $299,455 $299,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000524 2025-00540 DOR_01 $356,825 $356,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000728 2025-00540 DOR_01 $358,825 $358,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000922 2025-00540 DOR_01 $290,020 $290,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001125 2025-00540 DOR_01 $361,825 $361,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001329 2025-00540 DOR_01 $363,825 $363,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000142 2025-00540 DOR_01 $344,020 $344,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000346 2025-00540 DOR_01 $315,090 $315,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000540 2025-00540 DOR_01 $297,090 $297,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000744 2025-00540 DOR_01 $349,020 $349,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000948 2025-00540 DOR_01 $300,090 $300,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001141 2025-00540 DOR_01 $302,090 $302,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001345 2025-00540 DOR_01 $213,600 $213,600 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000168 2025-00540 DOR_01 $353,825 $353,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000362 2025-00540 DOR_01 $356,090 $356,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000566 2025-00540 DOR_01 $307,020 $307,020 9
Page 2 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 3 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000760 2025-00540 DOR_01 $358,825 $358,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000964 2025-00540 DOR_01 $360,825 $360,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001167 2025-00540 DOR_01 $292,020 $292,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001361 2025-00540 DOR_01 $363,825 $363,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000184 2025-00540 DOR_01 $294,090 $294,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000388 2025-00540 DOR_01 $346,020 $346,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000582 2025-00540 DOR_01 $317,090 $317,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000786 2025-00540 DOR_01 $299,090 $299,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000980 2025-00540 DOR_01 $351,020 $351,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001183 2025-00540 DOR_01 $302,090 $302,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001387 2025-00540 DOR_01 $304,090 $304,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000207 2025-00540 DOR_01 $298,455 $298,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000401 2025-00540 DOR_01 $355,825 $355,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000605 2025-00540 DOR_01 $357,825 $357,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000809 2025-00540 DOR_01 $309,020 $309,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001002 2025-00540 DOR_01 $360,825 $360,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001206 2025-00540 DOR_01 $221,000 $221,000 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001400 2025-00540 DOR_01 $294,020 $294,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000223 2025-00540 DOR_01 $314,090 $314,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000427 2025-00540 DOR_01 $296,090 $296,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000621 2025-00540 DOR_01 $348,020 $348,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000825 2025-00540 DOR_01 $319,090 $319,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001028 2025-00540 DOR_01 $301,090 $301,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001222 2025-00540 DOR_01 $213,600 $213,600 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001426 2025-00540 DOR_01 $304,090 $304,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000249 2025-00540 DOR_01 $354,825 $354,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000443 2025-00540 DOR_01 $306,020 $306,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000647 2025-00540 DOR_01 $357,825 $357,825 9
Page 3 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 4 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000841 2025-00540 DOR_01 $359,825 $359,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001044 2025-00540 DOR_01 $291,020 $291,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001248 2025-00540 DOR_01 $221,000 $221,000 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001442 2025-00540 DOR_01 $443,190 $443,190 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001523 2025-00570 DOR_01 $388,960 $388,960 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001727 2025-00570 DOR_01 $389,960 $389,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001921 2025-00570 DOR_01 $390,960 $390,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002140 2025-00570 DOR_01 $391,960 $391,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002360 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002564 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002768 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002962 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003165 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003369 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003563 2025-00570 DOR_01 $298,260 $298,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003767 2025-00570 DOR_01 $293,295 $293,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001549 2025-00570 DOR_01 $388,960 $388,960 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001743 2025-00570 DOR_01 $389,960 $389,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001947 2025-00570 DOR_01 $390,960 $390,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002166 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002386 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002580 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002784 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002988 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003181 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003385 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003589 2025-00570 DOR_01 $298,260 $298,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003783 2025-00570 DOR_01 $293,295 $293,295 9
Page 4 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 5 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001565 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001769 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001963 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002205 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002409 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002603 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002807 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003000 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003204 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003408 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003602 2025-00570 DOR_01 $298,260 $298,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003806 2025-00570 DOR_01 $293,295 $293,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001581 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001785 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001989 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002221 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002425 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002629 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002823 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003026 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003220 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003424 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003628 2025-00570 DOR_01 $298,260 $298,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003822 2025-00570 DOR_01 $384,455 $384,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001604 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001808 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002001 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002247 2025-00570 DOR_01 $291,260 $291,260 9
Page 5 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 6 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002441 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002645 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002849 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003042 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003246 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003440 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003644 2025-00570 DOR_01 $298,260 $298,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003848 2025-00570 DOR_01 $294,295 $294,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001620 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001824 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002027 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002263 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002467 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002661 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002865 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003068 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003262 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003466 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003660 2025-00570 DOR_01 $399,960 $399,960 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003864 2025-00570 DOR_01 $294,295 $294,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001646 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001840 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002043 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002289 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002483 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002687 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002881 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003084 2025-00570 DOR_01 $295,260 $295,260 9
Page 6 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 7 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003288 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003482 2025-00570 DOR_01 $398,960 $398,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003686 2025-00570 DOR_01 $299,260 $299,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003880 2025-00570 DOR_01 $294,295 $294,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001662 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001866 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002069 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002302 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002506 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002700 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002904 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003107 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003301 2025-00570 DOR_01 $397,960 $397,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003505 2025-00570 DOR_01 $398,960 $398,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003709 2025-00570 DOR_01 $299,260 $299,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003903 2025-00570 DOR_01 $385,455 $385,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001688 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001882 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002085 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002328 2025-00570 DOR_01 $392,960 $392,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002522 2025-00570 DOR_01 $393,960 $393,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002726 2025-00570 DOR_01 $394,960 $394,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002920 2025-00570 DOR_01 $395,960 $395,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003123 2025-00570 DOR_01 $396,960 $396,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003327 2025-00570 DOR_01 $397,960 $397,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003521 2025-00570 DOR_01 $298,260 $298,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003725 2025-00570 DOR_01 $299,260 $299,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003929 2025-00570 DOR_01 $295,295 $295,295 9
Page 7 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 8 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001701 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001905 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002108 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002344 2025-00570 DOR_01 $392,960 $392,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002548 2025-00570 DOR_01 $393,960 $393,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002742 2025-00570 DOR_01 $394,960 $394,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002946 2025-00570 DOR_01 $395,960 $395,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003149 2025-00570 DOR_01 $396,960 $396,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003343 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003547 2025-00570 DOR_01 $298,260 $298,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003741 2025-00570 DOR_01 $299,260 $299,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003945 2025-00570 DOR_01 $295,295 $295,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003961 2025-00570 DOR_01 $295,295 $295,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003987 2025-00570 DOR_01 $386,455 $386,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004009 2025-00570 DOR_01 $296,295 $296,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004025 2025-00570 DOR_01 $296,295 $296,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004041 2025-00570 DOR_01 $296,295 $296,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004067 2025-00570 DOR_01 $387,455 $387,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004083 2025-00570 DOR_01 $297,295 $297,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004106 2025-00570 DOR_01 $297,295 $297,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004122 2025-00570 DOR_01 $297,295 $297,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004148 2025-00570 DOR_01 $388,455 $388,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004164 2025-00570 DOR_01 $298,295 $298,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004180 2025-00570 DOR_01 $298,295 $298,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004203 2025-00570 DOR_01 $298,295 $298,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004229 2025-00570 DOR_01 $389,455 $389,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004245 2025-00570 DOR_01 $299,295 $299,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004261 2025-00570 DOR_01 $299,295 $299,295 9
Page 8 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 9 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004287 2025-00570 DOR_01 $299,295 $299,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004300 2025-00570 DOR_01 $390,455 $390,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004326 2025-00570 DOR_01 $300,295 $300,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004342 2025-00570 DOR_01 $300,295 $300,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004368 2025-00570 DOR_01 $300,295 $300,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004384 2025-00570 DOR_01 $391,455 $391,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004407 2025-00570 DOR_01 $301,295 $301,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004423 2025-00570 DOR_01 $301,295 $301,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004449 2025-00570 DOR_01 $301,295 $301,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004465 2025-00570 DOR_01 $392,455 $392,455 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002124 2025-00570 DOR_01 $391,960 $391,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002182 2025-00570 DOR_01 $291,260 $291,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000061 2025-00540 DOR_01 $352,825 $352,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000265 2025-00540 DOR_01 $345,020 $345,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000469 2025-00540 DOR_01 $316,090 $316,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000663 2025-00540 DOR_01 $298,090 $298,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000867 2025-00540 DOR_01 $350,020 $350,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001060 2025-00540 DOR_01 $301,090 $301,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001264 2025-00540 DOR_01 $303,090 $303,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001468 2025-00540 DOR_01 $443,190 $443,190 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000087 2025-00540 DOR_01 $343,020 $343,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000281 2025-00540 DOR_01 $354,825 $354,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000485 2025-00540 DOR_01 $356,825 $356,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000689 2025-00540 DOR_01 $308,020 $308,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000883 2025-00540 DOR_01 $359,825 $359,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001086 2025-00540 DOR_01 $361,825 $361,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001280 2025-00540 DOR_01 $293,020 $293,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000100 2025-00540 DOR_01 $352,825 $352,825 9
Page 9 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 10 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000304 2025-00540 DOR_01 $295,090 $295,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000508 2025-00540 DOR_01 $347,020 $347,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000702 2025-00540 DOR_01 $318,090 $318,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000906 2025-00540 DOR_01 $300,090 $300,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001109 2025-00540 DOR_01 $352,020 $352,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001303 2025-00540 DOR_01 $303,090 $303,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000126 2025-00540 DOR_01 $353,825 $353,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000320 2025-00540 DOR_01 $299,455 $299,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000524 2025-00540 DOR_01 $356,825 $356,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000728 2025-00540 DOR_01 $358,825 $358,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000922 2025-00540 DOR_01 $290,020 $290,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001125 2025-00540 DOR_01 $361,825 $361,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001329 2025-00540 DOR_01 $363,825 $363,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000142 2025-00540 DOR_01 $344,020 $344,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000346 2025-00540 DOR_01 $315,090 $315,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000540 2025-00540 DOR_01 $297,090 $297,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000744 2025-00540 DOR_01 $349,020 $349,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000948 2025-00540 DOR_01 $300,090 $300,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001141 2025-00540 DOR_01 $302,090 $302,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001345 2025-00540 DOR_01 $213,600 $213,600 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000168 2025-00540 DOR_01 $353,825 $353,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000362 2025-00540 DOR_01 $356,090 $356,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000566 2025-00540 DOR_01 $307,020 $307,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000760 2025-00540 DOR_01 $358,825 $358,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000964 2025-00540 DOR_01 $360,825 $360,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001167 2025-00540 DOR_01 $292,020 $292,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001361 2025-00540 DOR_01 $363,825 $363,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000184 2025-00540 DOR_01 $294,090 $294,090 9
Page 10 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 11 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000388 2025-00540 DOR_01 $346,020 $346,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000582 2025-00540 DOR_01 $317,090 $317,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000786 2025-00540 DOR_01 $299,090 $299,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000980 2025-00540 DOR_01 $351,020 $351,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001183 2025-00540 DOR_01 $302,090 $302,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001387 2025-00540 DOR_01 $304,090 $304,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000207 2025-00540 DOR_01 $298,455 $298,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000401 2025-00540 DOR_01 $355,825 $355,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000605 2025-00540 DOR_01 $357,825 $357,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000809 2025-00540 DOR_01 $309,020 $309,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001002 2025-00540 DOR_01 $360,825 $360,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001206 2025-00540 DOR_01 $221,000 $221,000 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001400 2025-00540 DOR_01 $294,020 $294,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000223 2025-00540 DOR_01 $314,090 $314,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000427 2025-00540 DOR_01 $296,090 $296,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000621 2025-00540 DOR_01 $348,020 $348,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000825 2025-00540 DOR_01 $319,090 $319,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001028 2025-00540 DOR_01 $301,090 $301,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001222 2025-00540 DOR_01 $213,600 $213,600 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001426 2025-00540 DOR_01 $304,090 $304,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000249 2025-00540 DOR_01 $354,825 $354,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000443 2025-00540 DOR_01 $306,020 $306,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000647 2025-00540 DOR_01 $357,825 $357,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000841 2025-00540 DOR_01 $359,825 $359,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001044 2025-00540 DOR_01 $291,020 $291,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001248 2025-00540 DOR_01 $221,000 $221,000 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001442 2025-00540 DOR_01 $443,190 $443,190 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001523 2025-00570 DOR_01 $388,960 $388,960 9
Page 11 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 12 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001727 2025-00570 DOR_01 $389,960 $389,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001921 2025-00570 DOR_01 $390,960 $390,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002140 2025-00570 DOR_01 $391,960 $391,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002360 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002564 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002768 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002962 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003165 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003369 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003563 2025-00570 DOR_01 $298,260 $298,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003767 2025-00570 DOR_01 $293,295 $293,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001549 2025-00570 DOR_01 $388,960 $388,960 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001743 2025-00570 DOR_01 $389,960 $389,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001947 2025-00570 DOR_01 $390,960 $390,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002166 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002386 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002580 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002784 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002988 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003181 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003385 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003589 2025-00570 DOR_01 $298,260 $298,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003783 2025-00570 DOR_01 $293,295 $293,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001565 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001769 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001963 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002205 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002409 2025-00570 DOR_01 $292,260 $292,260 9
Page 12 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 13 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002603 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002807 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003000 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003204 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003408 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003602 2025-00570 DOR_01 $298,260 $298,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003806 2025-00570 DOR_01 $293,295 $293,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001581 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001785 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001989 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002221 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002425 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002629 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002823 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003026 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003220 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003424 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003628 2025-00570 DOR_01 $298,260 $298,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003822 2025-00570 DOR_01 $384,455 $384,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001604 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001808 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002001 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002247 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002441 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002645 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002849 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003042 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003246 2025-00570 DOR_01 $296,260 $296,260 9
Page 13 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 14 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003440 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003644 2025-00570 DOR_01 $298,260 $298,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003848 2025-00570 DOR_01 $294,295 $294,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001620 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001824 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002027 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002263 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002467 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002661 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002865 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003068 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003262 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003466 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003660 2025-00570 DOR_01 $399,960 $399,960 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003864 2025-00570 DOR_01 $294,295 $294,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001646 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001840 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002043 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002289 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002483 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002687 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002881 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003084 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003288 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003482 2025-00570 DOR_01 $398,960 $398,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003686 2025-00570 DOR_01 $299,260 $299,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003880 2025-00570 DOR_01 $294,295 $294,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001662 2025-00570 DOR_01 $288,260 $288,260 9
Page 14 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 15 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001866 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002069 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002302 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002506 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002700 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002904 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003107 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003301 2025-00570 DOR_01 $397,960 $397,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003505 2025-00570 DOR_01 $398,960 $398,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003709 2025-00570 DOR_01 $299,260 $299,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003903 2025-00570 DOR_01 $385,455 $385,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001688 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001882 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002085 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002328 2025-00570 DOR_01 $392,960 $392,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002522 2025-00570 DOR_01 $393,960 $393,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002726 2025-00570 DOR_01 $394,960 $394,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002920 2025-00570 DOR_01 $395,960 $395,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003123 2025-00570 DOR_01 $396,960 $396,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003327 2025-00570 DOR_01 $397,960 $397,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003521 2025-00570 DOR_01 $298,260 $298,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003725 2025-00570 DOR_01 $299,260 $299,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003929 2025-00570 DOR_01 $295,295 $295,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001701 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001905 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002108 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002344 2025-00570 DOR_01 $392,960 $392,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002548 2025-00570 DOR_01 $393,960 $393,960 9
Page 15 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 16 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002742 2025-00570 DOR_01 $394,960 $394,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002946 2025-00570 DOR_01 $395,960 $395,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003149 2025-00570 DOR_01 $396,960 $396,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003343 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003547 2025-00570 DOR_01 $298,260 $298,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003741 2025-00570 DOR_01 $299,260 $299,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003945 2025-00570 DOR_01 $295,295 $295,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003961 2025-00570 DOR_01 $295,295 $295,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003987 2025-00570 DOR_01 $386,455 $386,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004009 2025-00570 DOR_01 $296,295 $296,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004025 2025-00570 DOR_01 $296,295 $296,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004041 2025-00570 DOR_01 $296,295 $296,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004067 2025-00570 DOR_01 $387,455 $387,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004083 2025-00570 DOR_01 $297,295 $297,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004106 2025-00570 DOR_01 $297,295 $297,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004122 2025-00570 DOR_01 $297,295 $297,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004148 2025-00570 DOR_01 $388,455 $388,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004164 2025-00570 DOR_01 $298,295 $298,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004180 2025-00570 DOR_01 $298,295 $298,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004203 2025-00570 DOR_01 $298,295 $298,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004229 2025-00570 DOR_01 $389,455 $389,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004245 2025-00570 DOR_01 $299,295 $299,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004261 2025-00570 DOR_01 $299,295 $299,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004287 2025-00570 DOR_01 $299,295 $299,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004300 2025-00570 DOR_01 $390,455 $390,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004326 2025-00570 DOR_01 $300,295 $300,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004342 2025-00570 DOR_01 $300,295 $300,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004368 2025-00570 DOR_01 $300,295 $300,295 9
Page 16 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 17 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004384 2025-00570 DOR_01 $391,455 $391,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004407 2025-00570 DOR_01 $301,295 $301,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004423 2025-00570 DOR_01 $301,295 $301,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004449 2025-00570 DOR_01 $301,295 $301,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004465 2025-00570 DOR_01 $392,455 $392,455 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002124 2025-00570 DOR_01 $391,960 $391,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002182 2025-00570 DOR_01 $291,260 $291,260 9
Total Hearings Scheduled: 16
Page 17 of 17 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 18 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime
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
City of Naples
Stefan Massol
735 Eighth St. S.
Naples, FL 34102
Market Value Taxable Value Room
HELIOS COLLIERS LLC, %ADLER
REALTY
9:00 AM to 11:00 AM FLANAGAN BILTON LLC 07040000607 2025-00044 DOR_01 $5,295,937 $5,295,937 9
HELIOS COLLIERS LLC, %ADLER
REALTY
9:00 AM to 11:00 AM FLANAGAN BILTON LLC 07040002702 2025-00047 DOR_01 $7,668,241 $7,668,241 9
HELIOS COLLIERS LLC, %ADLER
REALTY
9:00 AM to 11:00 AM FLANAGAN BILTON LLC 07040002003 2025-00045 DOR_01 $6,627,024 $6,627,024 9
HELIOS COLLIERS LLC, % ADLER
REALTY
9:00 AM to 11:00 AM FLANAGAN BILTON LLC 07040002605 2025-00046 DOR_01 $3,919,521 $3,919,521 9
IRC CAPITAL LLC 1:00 PM to 3:00 PM PIVOTAL TAX SOLUTIONS 05830290425 2025-00028 DOR_01 $467,190 $436,354 9
IR MANAGEMENT LLC 1:00 PM to 3:00 PM PIVOTAL TAX SOLUTIONS 11380280005 2025-00029 DOR_01 $388,800 $388,800 9
LASNER LIVING TRUST 9:00 AM to 11:00 AM SETH LUBIN, ESQ 12931200006 2025-00529 DOR_01 $3,862,359 $3,862,359 9
1795 GORDON LLC, %TOM
ROBERTS
9:00 AM to 11:00 AM PROPERTY TAX
PROFESSIONALS
01831320000 2025-00249 DOR_01 $16,505,204 $16,194,725 9
DVM PROPERTY LLC 1:00 PM to 3:00 PM PIVOTAL TAX SOLUTIONS 17012520008 2025-00030 DOR_01 $25,528,326 $23,649,621 9
PAUL S KAPLAN FAMILY TRUST 1:00 PM to 3:00 PM NATHAN MANDLER 17010360008 2025-00479 DOR_01 $12,135,958 $9,914,065 9
DIEGO, PABLO PATRICIA 9:00 AM to 11:00 AM DIEGO, PABLO PATRICIA 14017360004 2025-00432 DOR_01 $10,263,080 $10,212,358 9
SILVER PALMS LOT 1 LLC 1:00 PM to 3:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
19463000023 2025-00532 DOR_01 $6,263,133 $5,739,562 9
GF HOLDINGS NAPLES LLC, %
PERRY
1:00 PM to 3:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
14000280007 2025-00536 DOR_01 $22,640,918 $18,509,032 9
TAMIAMI REAL ESTATE LP 9:00 AM to 11:00 AM PIVOTAL TAX SOLUTIONS 17915000007 2025-00031 DOR_01 $3,810,667 $3,773,681 9
VENETIAN CONDO LLC 9:00 AM to 11:00 AM PROPERTY TAX CONSULTANTS
LLC
20853750082 2025-00004 DOR_01 $2,150,320 $2,144,907 9
477 3RD ST N LLC 11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
14151480002 2025-00409 DOR_01 $7,728,864 $5,545,400 9
JEFFREY A ISHBIA TRUST 1:00 PM to 3:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
17012640001 2025-00410 DOR_01 $20,939,189 $20,939,189 9
DELLAPINA, JEFF SHERYL 9:00 AM to 11:00 AM DELLAPINA, JEFF SHERYL 16961520008 2025-00607 DOR_01 $32,649,443 $31,495,296 9
FLOERSCH, RICHARD R 11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
14022880003 2025-00459 DOR_01 $6,876,747 $5,264,986 9
BARRETT, JOHN F EILEEN W 9:00 AM to 11:00 AM MAXWELL, HENDRY & SIMMONS,
LLC
16811560008 2025-00467 DOR_01 $22,908,986 $21,137,163 9
DENAULT, CHRISTINE F 11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
14023680008 2025-00609 DOR_01 $6,682,564 $6,631,842 9
SMALL, DAVID B ROBIN E 11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
16961600009 2025-00611 DOR_01 $19,724,553 $18,552,249 9
KATHY L BIGHAM REV TRUST 9:00 AM to 11:00 AM KATHY L BIGHAM REV TRUST 12986400000 2025-00471 DOR_01 $10,069,880 $10,069,880 9
Total Hearings Scheduled: 23
Page 1 of 1 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 19 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime
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
Unincorporated
Chris Johnson
3299 Tamiami Tr E, 2nd Floor
Naples, FL 34112
Market Value Taxable Value Room
CHENETTE REV TRUST 9:00 AM to 11:00 AM CHENETTE REV TRUST 22455701521 2025-00006 DOR_01 $967,990 $539,816 9
CURRAN, JOE LINDA 1:00 PM to 3:00 PM CURRAN, JOE LINDA 29505008902 2025-00059 DOR_01 $1,090,303 $1,090,303 9
TINEL, ULKU RIMMA R 1:00 PM to 3:00 PM TINEL, ULKU RIMMA R 62642200002 2025-00091 DOR_01 $1,136,672 $1,136,395 9
BARTO, SABIN 9:00 AM to 11:00 AM BARTO, SABIN 24930400002 2025-00568 DOR_04 $713,124 $713,124 9
CAPRI W TIC LLC 11:00 AM to 1:00 PM SHAINA STAHL, ESQ 67965022001 2025-00009 DOR_04 $23,387,967 $175,435 9
WINDSONG CLUB APTS LLC 11:00 AM to 1:00 PM SHAINA STAHL, ESQ 00197960008 2025-00010 DOR_04 $11,114,523 $2,556,340 9
CHASE, CAROL Q JEFFREY E 9:00 AM to 11:00 AM CHASE, CAROL Q JEFFREY E 52556000382 2025-00011 DOR_11 $283,704 $283,704 9
MATEESCU, ADRIAN 9:00 AM to 11:00 AM MATEESCU, ADRIAN 00283400003 2025-00100 DOR_01 $4,766,200 $4,715,478 9
GRAHAM, JAMES DEBORAH 9:00 AM to 11:00 AM GRAHAM, JAMES DEBORAH 25117504788 2025-00133 DOR_01 $1,273,594 $607,592 9
PAIR, NICHOLAS G, MAUREEN
CAMACHO
11:00 AM to 1:00 PM PAIR, NICHOLAS G, MAUREEN
CAMACHO
41827680002 2025-00202 DOR_01 $875,298 $875,298 9
487 1 LLC 1:00 PM to 3:00 PM BAY ATLAS PROPERTIES INC 36864600102 2025-00457 DOR_01 $1,268,924 $1,199,299 9
TIARA REAL ESTATE CO LLC 9:00 AM to 11:00 AM PIVOTAL TAX SOLUTIONS 00155000007 2025-00021 DOR_01 $26,742,133 $26,742,133 9
TIARA REAL ESTATE CO LLC 9:00 AM to 11:00 AM PIVOTAL TAX SOLUTIONS 00155040009 2025-00022 DOR_01 $1,172,244 $1,172,244 9
NAPLES J AUTOMOTIVE MGMT
LLC
11:00 AM to 1:00 PM PIVOTAL TAX SOLUTIONS 00242360003 2025-00024 DOR_01 $12,640,194 $12,640,194 9
JAZ AUTOMOTIVE PROPERTIES
LLC
11:00 AM to 1:00 PM PIVOTAL TAX SOLUTIONS 00256360507 2025-00027 DOR_01 $12,521,567 $12,521,567 9
INTERNATIONAL REALTY,
CONSULTANTS INC
1:00 PM to 3:00 PM PIVOTAL TAX SOLUTIONS 48000001029 2025-00035 DOR_01 $133,560 $133,560 9
INTERNATIONAL REALTY,
CONSULTANTS INC
1:00 PM to 3:00 PM PIVOTAL TAX SOLUTIONS 48000001061 2025-00036 DOR_01 $135,660 $135,660 9
INTERNATIONAL REALTY,
CONSULTANTS INC
1:00 PM to 3:00 PM PIVOTAL TAX SOLUTIONS 48000001087 2025-00037 DOR_01 $144,330 $144,330 9
CLARK, MICHAEL D NATALIE A 9:00 AM to 11:00 AM MICHAEL CLARK 00308760000 2025-00475 DOR_01 $1,154,310 $1,103,588 9
HORTH, EMILY WESLEY 9:00 AM to 11:00 AM HORTH, EMILY WESLEY 74937501802 2025-00526 DOR_01 $993,760 $943,038 9
KHARITONENKOV, ALEXEI, HUA
LIN
9:00 AM to 11:00 AM MONICA SABLON FOR
KHARITONENKOV ALEXEI
40751880102 2025-00617 DOR_01 $158,568 $158,568 9
KHARITONENKOV, ALEXEI, HUA
LIN
11:00 AM to 1:00 PM MONICA SABLON FOR
KHARITONENKOV ALEXEI
40751880005 2025-00618 DOR_01 $96,688 $96,688 9
KHARITONENKOV, ALEXEL, HUA
LIN
11:00 AM to 1:00 PM MONICA SABLON FOR
KHARITONENKOV ALEXEI
39384960002 2025-00619 DOR_01 $483,201 $387,928 9
KUHL, DAVID D 11:00 AM to 1:00 PM KUHL, DAVID D 38451120006 2025-00629 DOR_01 $4,177,001 $4,177,001 9
STARABILITY FNDN INC 11:00 AM to 1:00 PM STARABILITY FNDN INC 63944000080 2025-00574 DOR_04 $1,463,368 $1,463,368 9
Page 1 of 3 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 20 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
GERMAIN, KAREEN 9:00 AM to 11:00 AM GERMAIN, KAREEN 64703002820 2025-00268 DOR_9 $339,330 $288,608 9
LAWRENCE F GLICK LIVING
TRUST
11:00 AM to 1:00 PM LAWRENCE F GLICK LIVING
TRUST
73246000341 2025-00575 DOR_9 $1,531,291 $1,480,569 9
LEVY REIS, IGOR 1:00 PM to 3:00 PM LEVY REIS, IGOR 76960002648 2025-00577 DOR_9 $3,064,760 $3,014,038 9
CHAND, ROBIN P 9:00 AM to 11:00 AM JAMES L. SAVAIANO 72650015185 2025-00673 DOR_9 $466,507 $415,785 9
MCDONNELL, JOHN J 9:00 AM to 11:00 AM MCDONNELL, JOHN J 55050760002 2025-00122 DOR_01 $352,183 $90,069 9
MCDONNELL, JOHN J 9:00 AM to 11:00 AM MCDONNELL, JOHN J 55050800001 2025-00123 DOR_01 $277,477 $77,213 9
MCDONNELL, JOHN J 11:00 AM to 1:00 PM MCDONNELL, JOHN J 55051320001 2025-00124 DOR_01 $256,133 $71,762 9
SUSAN D FAWCETT REV TRUST 11:00 AM to 1:00 PM SUSAN D FAWCETT REV TRUST 22510009809 2025-00236 DOR_01 $6,124,504 $5,566,664 9
FYHR, SVEN MAGNUS PAULA 11:00 AM to 1:00 PM FYHR, SVEN MAGNUS PAULA 27587440001 2025-00264 DOR_01 $2,858,900 $2,776,995 9
MJB BONITA PROPERTIES LLC 11:00 AM to 1:00 PM MARTIN J BESKOW, OWNER OF
MJB BONITA PROPERTIES LLC
24630040005 2025-00402 DOR_01 $872,051 $872,051 9
SMALL BROTHERS LLC 11:00 AM to 1:00 PM SMALL BROTHERS LLC 38450420008 2025-00569 DOR_01 $2,149,282 $2,149,282 9
MASTRIANNI, JOHN J, MARY
ELIZABETH MASTRIANNI
1:00 PM to 3:00 PM MASTRIANNI, JOHN J, MARY
ELIZABETH MASTRIANNI
59937002546 2025-00571 DOR_01 $1,241,728 $1,191,006 9
FITZPATRICK, BRIAN M DONNA J 1:00 PM to 3:00 PM FITZPATRICK, BRIAN M DONNA
J
76715004024 2025-00613 DOR_01 $678,873 $678,873 9
WALLEN, DAVID W JUDY L 1:00 PM to 3:00 PM WALLEN, DAVID W JUDY L 22597010358 2025-00615 DOR_01 $978,167 $892,173 9
HANSMANN, DAVID P LAURA G 1:00 PM to 3:00 PM DAVID AND LAURA HANSMANN 70035507207 2025-00631 DOR_01 $306,876 $262,933 9
DDL PROPERTY HOLDINGS LP 9:00 AM to 11:00 AM DDL PROPERTY HOLDINGS LP 38102640000 2025-00134 DOR_01 $1,222,221 $1,222,221 9
WILSON, PETER J KATHRYN P 9:00 AM to 11:00 AM WILSON, PETER J KATHRYN P 27589000009 2025-00235 DOR_01 $5,454,268 $4,539,860 9
WACHOVIA BANK, % THOMSON
REUTERS
9:00 AM to 11:00 AM ANDRES VENGOECHEA 36316321007 2025-00271 DOR_01 $1,591,708 $1,429,859 9
TAMI LLC, %WELLS FARGO
BANK/RYAN LLC
9:00 AM to 11:00 AM ANDRES VENGOECHEA 66261901021 2025-00273 DOR_01 $1,862,061 $1,862,061 9
SOUTHTRUST BK OF SW
FLORIDA % THOMAS REUTERS
11:00 AM to 1:00 PM ANDRES VENGOECHEA 23945020054 2025-00274 DOR_01 $1,561,109 $1,561,109 9
WACHOVIA BANK, % THOMSON
REUTERS
11:00 AM to 1:00 PM ANDRES VENGOECHEA 63518000102 2025-00275 DOR_01 $1,232,349 $1,232,349 9
STARABILITY FNDN INC 9:00 AM to 11:00 AM STARABILITY FNDN INC 63944000103 2025-00678 DOR_25 $7,275,341 $7,275,341 9
MIFFLIN, DENISE L, FREDERICK J
MIFFLIN
11:00 AM to 1:00 PM MIFFLIN, DENISE L, FREDERICK
J MIFFLIN
59960003486 2025-00537 DOR_01 $3,749,080 $1,937,108 9
BCHD PARTNERS II LLC, C/O
MPCHRE NAPLES MOB PATNRS
1:00 PM to 3:00 PM FLANAGAN BILTON LLC 33155000029 2025-00084 DOR_01 $10,717,405 $10,717,405 9
JAZ AUTOMOTIVE PROPERTIES
LLC
9:00 AM to 11:00 AM PIVOTAL TAX SOLUTIONS 34595004040 2025-00033 DOR_01 $2,336,040 $2,141,370 9
INTERNATIONAL REALTY,
CONSULTANTS INC
1:00 PM to 3:00 PM PIVOTAL TAX SOLUTIONS 48000001045 2025-00087 DOR_01 $141,525 $141,525 9
CAMELOT OF NAPLES LLC, %
RYAN TAX COMPLIANCE
9:00 AM to 11:00 AM ANDRES VENGOECHEA 61560000084 2025-00291 DOR_01 $4,744,106 $4,506,218 9
STARABILITY FNDN INC 11:00 AM to 1:00 PM STARABILITY FNDN INC 63944000103 2025-00678 DOR_25 $7,275,341 $7,275,341 9
Page 2 of 3 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 21 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
NAPLES CHW LLC 9:00 AM to 11:00 AM ANDRES VENGOECHEA 00157160000 2025-00315 DOR_01 $6,285,188 $5,037,391 9
ALD NFL LLC 11:00 AM to 1:00 PM ANDRES VENGOECHEA 21842600168 2025-00321 DOR_01 $5,942,183 $5,942,183 9
GERBERDING, MATTHIAS,
ANGELIKA GERBERDING
9:00 AM to 11:00 AM PROPERTY TAX CONSULTANTS
LLC
79322080001 2025-00002 DOR_01 $1,411,875 $1,411,875 9
GAZEBO OVERSEAS LTD, % IRC
INVESTOR SERVICES ONS
9:00 AM to 11:00 AM PROPERTY TAX CONSULTANTS
LLC
69220000766 2025-00241 DOR_01 $6,142,500 $6,088,094 9
TRINH, CECILIA 11:00 AM to 1:00 PM TRINH, CECILIA 51565000756 2025-00019 DOR_01 $346,720 $204,293 9
MCCABE, NANCY 1:00 PM to 3:00 PM MCCABE, NANCY 76960008943 2025-00614 DOR_01 $2,678,300 $2,627,578 9
UNITED PARCEL SERVICE INC,
ATTN REAL ESTATE DEPT
1:00 PM to 3:00 PM ANDRES VENGOECHEA 00281840005 2025-00342 DOR_01 $7,408,755 $6,454,983 9
TERRACINA LLC 1:00 PM to 3:00 PM ANDRES VENGOECHEA 31055001007 2025-00348 DOR_01 $17,638,337 $17,638,337 9
TERRACINA II LLC 1:00 PM to 3:00 PM ANDRES VENGOECHEA 76710010026 2025-00349 DOR_01 $8,460,383 $8,460,383 9
LB MEDITERRA LLC 9:00 AM to 11:00 AM MAXWELL, HENDRY & SIMMONS,
LLC
59960201220 2025-00403 DOR_01 $1,517,604 $194,193 9
LB MEDITERRA LLC 9:00 AM to 11:00 AM MAXWELL, HENDRY & SIMMONS,
LLC
59960200302 2025-00404 DOR_01 $1,378,440 $194,193 9
LB MEDITERRA LLC 9:00 AM to 11:00 AM MAXWELL, HENDRY & SIMMONS,
LLC
25190000186 2025-00405 DOR_01 $1,257,714 $168,375 9
LB MEDITERRA LLC 11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
27860000184 2025-00406 DOR_01 $2,492,874 $648,903 9
LUCARNO 2 LLC 11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
59960201165 2025-00407 DOR_01 $1,848,996 $194,193 9
LUCARNO 2 LLC 11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
59960201149 2025-00408 DOR_01 $1,375,380 $194,193 9
WRIGHT, DANA 9:00 AM to 11:00 AM MAXWELL, HENDRY & SIMMONS,
LLC
24769906324 2025-00468 DOR_01 $840,436 $840,436 9
KUHL, DAVID D 1:00 PM to 3:00 PM KUHL, DAVID D 38451120006 2025-00629 DOR_01 $4,177,001 $4,177,001 9
TGM MALIBU LAKES LLC 9:00 AM to 11:00 AM FLANAGAN BILTON LLC 00198560009 2025-00111 DOR_01 $73,382,383 $66,280,601 9
TGM BERMUDA ISLAND INC 9:00 AM to 11:00 AM FLANAGAN BILTON LLC 00282520007 2025-00112 DOR_01 $65,701,933 $63,168,556 9
TARGET CORPORATION, %
PROPERTY TAX DEPT T 899
11:00 AM to 1:00 PM FLANAGAN BILTON LLC 67410000808 2025-00113 DOR_01 $13,008,472 $13,008,472 9
SOUTHWIND VILLAGE MHC LLC 11:00 AM to 1:00 PM FLANAGAN BILTON LLC 00293400006 2025-00114 DOR_01 $11,854,411 $9,963,565 9
TARGET CORPORATION T-2063,
C/O PROPERTY TAX TPN 0950
1:00 PM to 3:00 PM FLANAGAN BILTON LLC 24745001065 2025-00120 DOR_01 $16,770,155 $16,770,155 9
COL PLAZA REALTY LLC 11:00 AM to 1:00 PM NATHAN MANDLER 00438680209 2025-00476 DOR_01 $17,470,771 $17,470,771 9
COL PLAZA REALTY LLC 11:00 AM to 1:00 PM NATHAN MANDLER 00438680209 2025-00476 DOR_01 $17,470,771 $17,470,771 9
Total Hearings Scheduled: 74
Page 3 of 3 12/6/2025 3:39:08PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 22 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime
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
Tax District 308
Market Value Taxable Value Room
ASHKENAZ USA LLC 11:00 AM to 1:00 PM PROPERTY TAX CONSULTANTS
LLC
50940011222 2025-00247 DOR_01 $935,608 $662,246 9
Total Hearings Scheduled: 1
Page 1 of 1 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 23 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime
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
City of Marco Island
Carol McDermott
50 Bald Eagle Drive
Marco Island, FL 34145
Market Value Taxable Value Room
ADAMS, RICHARD JAMES 9:00 AM to 11:00 AM RICH ADAMS 57656360008 2025-00013 DOR_01 $4,026,574 $4,026,574 9
JARO E BIJAK LIVING TRUST,
VLADISLAV MATUS
9:00 AM to 11:00 AM JARO E BIJAK LIVING TRUST,
VLADISLAV MATUS
56933880008 2025-00101 DOR_01 $917,815 $917,815 9
539 SEAGRAPE LLC 9:00 AM to 11:00 AM 539 SEAGRAPE LLC 57858240007 2025-00102 DOR_01 $1,532,936 $958,959 9
GIRO, EDUARDO FELIZ, SARA
BEATRIZ GIRO
11:00 AM to 1:00 PM GIRO, EDUARDO FELIZ, SARA
BEATRIZ GIRO
74137000006 2025-00204 DOR_01 $494,832 $494,832 9
DUFRESNE FAMILY TRUST 9:00 AM to 11:00 AM GERALD & NANCY DUFRESNE 56794600003 2025-00573 DOR_9 $1,326,586 $1,326,586 9
JOSEPH J BERAN REV TRUST 1:00 PM to 3:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
57808560009 2025-00229 DOR_01 $11,138,711 $11,138,711 9
GIRO, EDUARDO FELIX, SARA
BEATRIZ GIRO
11:00 AM to 1:00 PM GIRO, EDUARDO FELIX, SARA
BEATRIZ GIRO
74136600009 2025-00248 DOR_01 $454,274 $419,740 9
GSR 1 LLC 11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
58055320004 2025-00260 DOR_01 $1,260,340 $1,260,340 9
GSR 1 LLC 11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
57923080008 2025-00261 DOR_01 $3,334,719 $3,053,147 9
KRGSR HOLDINGS LLC 1:00 PM to 3:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
56783360008 2025-00263 DOR_01 $1,229,778 $953,700 9
WELLS FARGO BANK NATIONAL
ASSN %RYAN LLC
9:00 AM to 11:00 AM ANDRES VENGOECHEA 56930640005 2025-00272 DOR_01 $2,255,634 $2,255,634 9
BAY ATLAS PROPERTIES INC 1:00 PM to 3:00 PM BAY ATLAS PROPERTIES INC 64614080009 2025-00458 DOR_01 $2,564,171 $2,201,830 9
MERCURIO, VITO, LAURA
MERCURIO
11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
56317101248 2025-00533 DOR_01 $2,546,850 $2,546,850 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000061 2025-00540 DOR_01 $352,825 $352,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000061 2025-00540 DOR_01 $352,825 $352,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000265 2025-00540 DOR_01 $345,020 $345,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000265 2025-00540 DOR_01 $345,020 $345,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000469 2025-00540 DOR_01 $316,090 $316,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000469 2025-00540 DOR_01 $316,090 $316,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000663 2025-00540 DOR_01 $298,090 $298,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000663 2025-00540 DOR_01 $298,090 $298,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000867 2025-00540 DOR_01 $350,020 $350,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000867 2025-00540 DOR_01 $350,020 $350,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001060 2025-00540 DOR_01 $301,090 $301,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001060 2025-00540 DOR_01 $301,090 $301,090 9
Page 1 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 24 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001264 2025-00540 DOR_01 $303,090 $303,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001264 2025-00540 DOR_01 $303,090 $303,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001468 2025-00540 DOR_01 $443,190 $443,190 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001468 2025-00540 DOR_01 $443,190 $443,190 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000087 2025-00540 DOR_01 $343,020 $343,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000087 2025-00540 DOR_01 $343,020 $343,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000281 2025-00540 DOR_01 $354,825 $354,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000281 2025-00540 DOR_01 $354,825 $354,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000485 2025-00540 DOR_01 $356,825 $356,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000485 2025-00540 DOR_01 $356,825 $356,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000689 2025-00540 DOR_01 $308,020 $308,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000689 2025-00540 DOR_01 $308,020 $308,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000883 2025-00540 DOR_01 $359,825 $359,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000883 2025-00540 DOR_01 $359,825 $359,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001086 2025-00540 DOR_01 $361,825 $361,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001086 2025-00540 DOR_01 $361,825 $361,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001280 2025-00540 DOR_01 $293,020 $293,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001280 2025-00540 DOR_01 $293,020 $293,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000100 2025-00540 DOR_01 $352,825 $352,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000100 2025-00540 DOR_01 $352,825 $352,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000304 2025-00540 DOR_01 $295,090 $295,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000304 2025-00540 DOR_01 $295,090 $295,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000508 2025-00540 DOR_01 $347,020 $347,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000508 2025-00540 DOR_01 $347,020 $347,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000702 2025-00540 DOR_01 $318,090 $318,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000702 2025-00540 DOR_01 $318,090 $318,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000906 2025-00540 DOR_01 $300,090 $300,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000906 2025-00540 DOR_01 $300,090 $300,090 9
Page 2 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 25 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001109 2025-00540 DOR_01 $352,020 $352,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001109 2025-00540 DOR_01 $352,020 $352,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001303 2025-00540 DOR_01 $303,090 $303,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001303 2025-00540 DOR_01 $303,090 $303,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000126 2025-00540 DOR_01 $353,825 $353,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000126 2025-00540 DOR_01 $353,825 $353,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000320 2025-00540 DOR_01 $299,455 $299,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000320 2025-00540 DOR_01 $299,455 $299,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000524 2025-00540 DOR_01 $356,825 $356,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000524 2025-00540 DOR_01 $356,825 $356,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000728 2025-00540 DOR_01 $358,825 $358,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000728 2025-00540 DOR_01 $358,825 $358,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000922 2025-00540 DOR_01 $290,020 $290,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000922 2025-00540 DOR_01 $290,020 $290,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001125 2025-00540 DOR_01 $361,825 $361,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001125 2025-00540 DOR_01 $361,825 $361,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001329 2025-00540 DOR_01 $363,825 $363,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001329 2025-00540 DOR_01 $363,825 $363,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000142 2025-00540 DOR_01 $344,020 $344,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000142 2025-00540 DOR_01 $344,020 $344,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000346 2025-00540 DOR_01 $315,090 $315,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000346 2025-00540 DOR_01 $315,090 $315,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000540 2025-00540 DOR_01 $297,090 $297,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000540 2025-00540 DOR_01 $297,090 $297,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000744 2025-00540 DOR_01 $349,020 $349,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000744 2025-00540 DOR_01 $349,020 $349,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000948 2025-00540 DOR_01 $300,090 $300,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000948 2025-00540 DOR_01 $300,090 $300,090 9
Page 3 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 26 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001141 2025-00540 DOR_01 $302,090 $302,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001141 2025-00540 DOR_01 $302,090 $302,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001345 2025-00540 DOR_01 $213,600 $213,600 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001345 2025-00540 DOR_01 $213,600 $213,600 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000168 2025-00540 DOR_01 $353,825 $353,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000168 2025-00540 DOR_01 $353,825 $353,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000362 2025-00540 DOR_01 $356,090 $356,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000362 2025-00540 DOR_01 $356,090 $356,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000566 2025-00540 DOR_01 $307,020 $307,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000566 2025-00540 DOR_01 $307,020 $307,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000760 2025-00540 DOR_01 $358,825 $358,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000760 2025-00540 DOR_01 $358,825 $358,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000964 2025-00540 DOR_01 $360,825 $360,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000964 2025-00540 DOR_01 $360,825 $360,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001167 2025-00540 DOR_01 $292,020 $292,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001167 2025-00540 DOR_01 $292,020 $292,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001361 2025-00540 DOR_01 $363,825 $363,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001361 2025-00540 DOR_01 $363,825 $363,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000184 2025-00540 DOR_01 $294,090 $294,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000184 2025-00540 DOR_01 $294,090 $294,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000388 2025-00540 DOR_01 $346,020 $346,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000388 2025-00540 DOR_01 $346,020 $346,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000582 2025-00540 DOR_01 $317,090 $317,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000582 2025-00540 DOR_01 $317,090 $317,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000786 2025-00540 DOR_01 $299,090 $299,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000786 2025-00540 DOR_01 $299,090 $299,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000980 2025-00540 DOR_01 $351,020 $351,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000980 2025-00540 DOR_01 $351,020 $351,020 9
Page 4 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 27 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001183 2025-00540 DOR_01 $302,090 $302,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001183 2025-00540 DOR_01 $302,090 $302,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001387 2025-00540 DOR_01 $304,090 $304,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001387 2025-00540 DOR_01 $304,090 $304,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000207 2025-00540 DOR_01 $298,455 $298,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000207 2025-00540 DOR_01 $298,455 $298,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000401 2025-00540 DOR_01 $355,825 $355,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000401 2025-00540 DOR_01 $355,825 $355,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000605 2025-00540 DOR_01 $357,825 $357,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000605 2025-00540 DOR_01 $357,825 $357,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000809 2025-00540 DOR_01 $309,020 $309,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000809 2025-00540 DOR_01 $309,020 $309,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001002 2025-00540 DOR_01 $360,825 $360,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001002 2025-00540 DOR_01 $360,825 $360,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001206 2025-00540 DOR_01 $221,000 $221,000 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001206 2025-00540 DOR_01 $221,000 $221,000 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001400 2025-00540 DOR_01 $294,020 $294,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001400 2025-00540 DOR_01 $294,020 $294,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000223 2025-00540 DOR_01 $314,090 $314,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000223 2025-00540 DOR_01 $314,090 $314,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000427 2025-00540 DOR_01 $296,090 $296,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000427 2025-00540 DOR_01 $296,090 $296,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000621 2025-00540 DOR_01 $348,020 $348,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000621 2025-00540 DOR_01 $348,020 $348,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000825 2025-00540 DOR_01 $319,090 $319,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000825 2025-00540 DOR_01 $319,090 $319,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001028 2025-00540 DOR_01 $301,090 $301,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001028 2025-00540 DOR_01 $301,090 $301,090 9
Page 5 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 28 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001222 2025-00540 DOR_01 $213,600 $213,600 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001222 2025-00540 DOR_01 $213,600 $213,600 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001426 2025-00540 DOR_01 $304,090 $304,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001426 2025-00540 DOR_01 $304,090 $304,090 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000249 2025-00540 DOR_01 $354,825 $354,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000249 2025-00540 DOR_01 $354,825 $354,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000443 2025-00540 DOR_01 $306,020 $306,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000443 2025-00540 DOR_01 $306,020 $306,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000647 2025-00540 DOR_01 $357,825 $357,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000647 2025-00540 DOR_01 $357,825 $357,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000841 2025-00540 DOR_01 $359,825 $359,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606000841 2025-00540 DOR_01 $359,825 $359,825 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001044 2025-00540 DOR_01 $291,020 $291,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001044 2025-00540 DOR_01 $291,020 $291,020 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001248 2025-00540 DOR_01 $221,000 $221,000 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001248 2025-00540 DOR_01 $221,000 $221,000 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001442 2025-00540 DOR_01 $443,190 $443,190 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001442 2025-00540 DOR_01 $443,190 $443,190 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001523 2025-00570 DOR_01 $388,960 $388,960 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001523 2025-00570 DOR_01 $388,960 $388,960 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001727 2025-00570 DOR_01 $389,960 $389,960 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001727 2025-00570 DOR_01 $389,960 $389,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001921 2025-00570 DOR_01 $390,960 $390,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001921 2025-00570 DOR_01 $390,960 $390,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002140 2025-00570 DOR_01 $391,960 $391,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002140 2025-00570 DOR_01 $391,960 $391,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002360 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002360 2025-00570 DOR_01 $292,260 $292,260 9
Page 6 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 29 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002564 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002564 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002768 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002768 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002962 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002962 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003165 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003165 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003369 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003369 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003563 2025-00570 DOR_01 $298,260 $298,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003563 2025-00570 DOR_01 $298,260 $298,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003767 2025-00570 DOR_01 $293,295 $293,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003767 2025-00570 DOR_01 $293,295 $293,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001549 2025-00570 DOR_01 $388,960 $388,960 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001549 2025-00570 DOR_01 $388,960 $388,960 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001743 2025-00570 DOR_01 $389,960 $389,960 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001743 2025-00570 DOR_01 $389,960 $389,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001947 2025-00570 DOR_01 $390,960 $390,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001947 2025-00570 DOR_01 $390,960 $390,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002166 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002166 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002386 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002386 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002580 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002580 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002784 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002784 2025-00570 DOR_01 $294,260 $294,260 9
Page 7 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 30 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002988 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002988 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003181 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003181 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003385 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003385 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003589 2025-00570 DOR_01 $298,260 $298,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003589 2025-00570 DOR_01 $298,260 $298,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003783 2025-00570 DOR_01 $293,295 $293,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003783 2025-00570 DOR_01 $293,295 $293,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001565 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001565 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001769 2025-00570 DOR_01 $289,260 $289,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001769 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001963 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001963 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002205 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002205 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002409 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002409 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002603 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002603 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002807 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002807 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003000 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003000 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003204 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003204 2025-00570 DOR_01 $296,260 $296,260 9
Page 8 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 31 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003408 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003408 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003602 2025-00570 DOR_01 $298,260 $298,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003602 2025-00570 DOR_01 $298,260 $298,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003806 2025-00570 DOR_01 $293,295 $293,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003806 2025-00570 DOR_01 $293,295 $293,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001581 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001581 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001785 2025-00570 DOR_01 $289,260 $289,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001785 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001989 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001989 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002221 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002221 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002425 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002425 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002629 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002629 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002823 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002823 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003026 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003026 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003220 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003220 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003424 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003424 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003628 2025-00570 DOR_01 $298,260 $298,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003628 2025-00570 DOR_01 $298,260 $298,260 9
Page 9 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 32 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003822 2025-00570 DOR_01 $384,455 $384,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003822 2025-00570 DOR_01 $384,455 $384,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001604 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001604 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001808 2025-00570 DOR_01 $289,260 $289,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001808 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002001 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002001 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002247 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002247 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002441 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002441 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002645 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002645 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002849 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002849 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003042 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003042 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003246 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003246 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003440 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003440 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003644 2025-00570 DOR_01 $298,260 $298,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003644 2025-00570 DOR_01 $298,260 $298,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003848 2025-00570 DOR_01 $294,295 $294,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003848 2025-00570 DOR_01 $294,295 $294,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001620 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001620 2025-00570 DOR_01 $288,260 $288,260 9
Page 10 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 33 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001824 2025-00570 DOR_01 $289,260 $289,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001824 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002027 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002027 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002263 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002263 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002467 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002467 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002661 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002661 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002865 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002865 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003068 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003068 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003262 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003262 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003466 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003466 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003660 2025-00570 DOR_01 $399,960 $399,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003660 2025-00570 DOR_01 $399,960 $399,960 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003864 2025-00570 DOR_01 $294,295 $294,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003864 2025-00570 DOR_01 $294,295 $294,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001646 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001646 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001840 2025-00570 DOR_01 $289,260 $289,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001840 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002043 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002043 2025-00570 DOR_01 $290,260 $290,260 9
Page 11 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 34 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002289 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002289 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002483 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002483 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002687 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002687 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002881 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002881 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003084 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003084 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003288 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003288 2025-00570 DOR_01 $296,260 $296,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003482 2025-00570 DOR_01 $398,960 $398,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003482 2025-00570 DOR_01 $398,960 $398,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003686 2025-00570 DOR_01 $299,260 $299,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003686 2025-00570 DOR_01 $299,260 $299,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003880 2025-00570 DOR_01 $294,295 $294,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003880 2025-00570 DOR_01 $294,295 $294,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001662 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001662 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001866 2025-00570 DOR_01 $289,260 $289,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001866 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002069 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002069 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002302 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002302 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002506 2025-00570 DOR_01 $292,260 $292,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002506 2025-00570 DOR_01 $292,260 $292,260 9
Page 12 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 35 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002700 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002700 2025-00570 DOR_01 $293,260 $293,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002904 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002904 2025-00570 DOR_01 $294,260 $294,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003107 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003107 2025-00570 DOR_01 $295,260 $295,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003301 2025-00570 DOR_01 $397,960 $397,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003301 2025-00570 DOR_01 $397,960 $397,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003505 2025-00570 DOR_01 $398,960 $398,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003505 2025-00570 DOR_01 $398,960 $398,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003709 2025-00570 DOR_01 $299,260 $299,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003709 2025-00570 DOR_01 $299,260 $299,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003903 2025-00570 DOR_01 $385,455 $385,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003903 2025-00570 DOR_01 $385,455 $385,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001688 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001688 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001882 2025-00570 DOR_01 $289,260 $289,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001882 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002085 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002085 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002328 2025-00570 DOR_01 $392,960 $392,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002328 2025-00570 DOR_01 $392,960 $392,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002522 2025-00570 DOR_01 $393,960 $393,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002522 2025-00570 DOR_01 $393,960 $393,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002726 2025-00570 DOR_01 $394,960 $394,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002726 2025-00570 DOR_01 $394,960 $394,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002920 2025-00570 DOR_01 $395,960 $395,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002920 2025-00570 DOR_01 $395,960 $395,960 9
Page 13 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 36 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003123 2025-00570 DOR_01 $396,960 $396,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003123 2025-00570 DOR_01 $396,960 $396,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003327 2025-00570 DOR_01 $397,960 $397,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003327 2025-00570 DOR_01 $397,960 $397,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003521 2025-00570 DOR_01 $298,260 $298,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003521 2025-00570 DOR_01 $298,260 $298,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003725 2025-00570 DOR_01 $299,260 $299,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003725 2025-00570 DOR_01 $299,260 $299,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003929 2025-00570 DOR_01 $295,295 $295,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003929 2025-00570 DOR_01 $295,295 $295,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001701 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001701 2025-00570 DOR_01 $288,260 $288,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001905 2025-00570 DOR_01 $289,260 $289,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606001905 2025-00570 DOR_01 $289,260 $289,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002108 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002108 2025-00570 DOR_01 $290,260 $290,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002344 2025-00570 DOR_01 $392,960 $392,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002344 2025-00570 DOR_01 $392,960 $392,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002548 2025-00570 DOR_01 $393,960 $393,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002548 2025-00570 DOR_01 $393,960 $393,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002742 2025-00570 DOR_01 $394,960 $394,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002742 2025-00570 DOR_01 $394,960 $394,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002946 2025-00570 DOR_01 $395,960 $395,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002946 2025-00570 DOR_01 $395,960 $395,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003149 2025-00570 DOR_01 $396,960 $396,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003149 2025-00570 DOR_01 $396,960 $396,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003343 2025-00570 DOR_01 $297,260 $297,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003343 2025-00570 DOR_01 $297,260 $297,260 9
Page 14 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 37 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003547 2025-00570 DOR_01 $298,260 $298,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003547 2025-00570 DOR_01 $298,260 $298,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003741 2025-00570 DOR_01 $299,260 $299,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003741 2025-00570 DOR_01 $299,260 $299,260 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003945 2025-00570 DOR_01 $295,295 $295,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003945 2025-00570 DOR_01 $295,295 $295,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003961 2025-00570 DOR_01 $295,295 $295,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003961 2025-00570 DOR_01 $295,295 $295,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003987 2025-00570 DOR_01 $386,455 $386,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606003987 2025-00570 DOR_01 $386,455 $386,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004009 2025-00570 DOR_01 $296,295 $296,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004009 2025-00570 DOR_01 $296,295 $296,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004025 2025-00570 DOR_01 $296,295 $296,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004025 2025-00570 DOR_01 $296,295 $296,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004041 2025-00570 DOR_01 $296,295 $296,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004041 2025-00570 DOR_01 $296,295 $296,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004067 2025-00570 DOR_01 $387,455 $387,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004067 2025-00570 DOR_01 $387,455 $387,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004083 2025-00570 DOR_01 $297,295 $297,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004083 2025-00570 DOR_01 $297,295 $297,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004106 2025-00570 DOR_01 $297,295 $297,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004106 2025-00570 DOR_01 $297,295 $297,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004122 2025-00570 DOR_01 $297,295 $297,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004122 2025-00570 DOR_01 $297,295 $297,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004148 2025-00570 DOR_01 $388,455 $388,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004148 2025-00570 DOR_01 $388,455 $388,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004164 2025-00570 DOR_01 $298,295 $298,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004164 2025-00570 DOR_01 $298,295 $298,295 9
Page 15 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 38 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004180 2025-00570 DOR_01 $298,295 $298,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004180 2025-00570 DOR_01 $298,295 $298,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004203 2025-00570 DOR_01 $298,295 $298,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004203 2025-00570 DOR_01 $298,295 $298,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004229 2025-00570 DOR_01 $389,455 $389,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004229 2025-00570 DOR_01 $389,455 $389,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004245 2025-00570 DOR_01 $299,295 $299,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004245 2025-00570 DOR_01 $299,295 $299,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004261 2025-00570 DOR_01 $299,295 $299,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004261 2025-00570 DOR_01 $299,295 $299,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004287 2025-00570 DOR_01 $299,295 $299,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004287 2025-00570 DOR_01 $299,295 $299,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004300 2025-00570 DOR_01 $390,455 $390,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004300 2025-00570 DOR_01 $390,455 $390,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004326 2025-00570 DOR_01 $300,295 $300,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004326 2025-00570 DOR_01 $300,295 $300,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004342 2025-00570 DOR_01 $300,295 $300,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004342 2025-00570 DOR_01 $300,295 $300,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004368 2025-00570 DOR_01 $300,295 $300,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004368 2025-00570 DOR_01 $300,295 $300,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004384 2025-00570 DOR_01 $391,455 $391,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004384 2025-00570 DOR_01 $391,455 $391,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004407 2025-00570 DOR_01 $301,295 $301,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004407 2025-00570 DOR_01 $301,295 $301,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004423 2025-00570 DOR_01 $301,295 $301,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004423 2025-00570 DOR_01 $301,295 $301,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004449 2025-00570 DOR_01 $301,295 $301,295 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004449 2025-00570 DOR_01 $301,295 $301,295 9
Page 16 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 39 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004465 2025-00570 DOR_01 $392,455 $392,455 9
LAND TRUST NO 1082-0300-00,
C/O MARRIOTT VAC WORLDWIDE
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606004465 2025-00570 DOR_01 $392,455 $392,455 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002124 2025-00570 DOR_01 $391,960 $391,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002124 2025-00570 DOR_01 $391,960 $391,960 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002182 2025-00570 DOR_01 $291,260 $291,260 9
MARRIOTT OWNERSHIP RESORTS
INC C/O MARRIOTT VAC
9:00 AM to 11:00 AM NATHAN MANDLER, ESQ. 29606002182 2025-00570 DOR_01 $291,260 $291,260 9
JDYCMY HOLDINGS LLC 11:00 AM to 1:00 PM JDYCMY HOLDINGS LLC 57935360004 2025-00620 DOR_01 $4,858,382 $4,777,011 9
JAMES GLENN TURNER TRUST 9:00 AM to 11:00 AM JAMES GLENN TURNER TRUST 57808280004 2025-00621 DOR_01 $4,986,853 $4,456,252 9
Total Hearings Scheduled: 17
Page 17 of 17 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 40 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime
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
City of Naples
Stefan Massol
735 Eighth St. S.
Naples, FL 34102
Market Value Taxable Value Room
VENETIAN CONDO LLC 9:00 AM to 11:00 AM PROPERTY TAX CONSULTANTS
LLC
20853750082 2025-00004 DOR_01 $2,150,320 $2,144,907 9
IRC CAPITAL LLC 1:00 PM to 3:00 PM PIVOTAL TAX SOLUTIONS 05830290425 2025-00028 DOR_01 $467,190 $436,354 9
IR MANAGEMENT LLC 1:00 PM to 3:00 PM PIVOTAL TAX SOLUTIONS 11380280005 2025-00029 DOR_01 $388,800 $388,800 9
DVM PROPERTY LLC 1:00 PM to 3:00 PM PIVOTAL TAX SOLUTIONS 17012520008 2025-00030 DOR_01 $25,528,326 $23,649,621 9
TAMIAMI REAL ESTATE LP 9:00 AM to 11:00 AM PIVOTAL TAX SOLUTIONS 17915000007 2025-00031 DOR_01 $3,810,667 $3,773,681 9
HELIOS COLLIERS LLC, %ADLER
REALTY
9:00 AM to 11:00 AM FLANAGAN BILTON LLC 07040000607 2025-00044 DOR_01 $5,295,937 $5,295,937 9
HELIOS COLLIERS LLC, %ADLER
REALTY
9:00 AM to 11:00 AM FLANAGAN BILTON LLC 07040002003 2025-00045 DOR_01 $6,627,024 $6,627,024 9
HELIOS COLLIERS LLC, % ADLER
REALTY
9:00 AM to 11:00 AM FLANAGAN BILTON LLC 07040002605 2025-00046 DOR_01 $3,919,521 $3,919,521 9
HELIOS COLLIERS LLC, %ADLER
REALTY
9:00 AM to 11:00 AM FLANAGAN BILTON LLC 07040002702 2025-00047 DOR_01 $7,668,241 $7,668,241 9
COJANU, MARIUS COSTIN, IRINA
MIHAELA COJANU
9:00 AM to 11:00 AM COJANU, MARIUS COSTIN, IRINA
MIHAELA COJANU
19135001402 2025-00092 DOR_01 $2,668,074 $1,585,504 9
1795 GORDON LLC, %TOM
ROBERTS
9:00 AM to 11:00 AM PROPERTY TAX
PROFESSIONALS
01831320000 2025-00249 DOR_01 $16,505,204 $16,194,725 9
477 3RD ST N LLC 11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
14151480002 2025-00409 DOR_01 $5,796,648 $5,545,400 9
JEFFREY A ISHBIA TRUST 1:00 PM to 3:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
17012640001 2025-00410 DOR_01 $20,939,189 $20,939,189 9
DIEGO, PABLO PATRICIA 9:00 AM to 11:00 AM DIEGO, PABLO PATRICIA 14017360004 2025-00432 DOR_01 $10,263,080 $10,212,358 9
FLOERSCH, RICHARD R 11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
14022880003 2025-00459 DOR_01 $6,876,747 $5,264,986 9
BARRETT, JOHN F EILEEN W 9:00 AM to 11:00 AM MAXWELL, HENDRY & SIMMONS,
LLC
16811560008 2025-00467 DOR_01 $22,908,986 $21,137,163 9
KATHY L BIGHAM REV TRUST 9:00 AM to 11:00 AM KATHY L BIGHAM REV TRUST 12986400000 2025-00471 DOR_01 $10,069,880 $10,069,880 9
PAUL S KAPLAN FAMILY TRUST 1:00 PM to 3:00 PM NATHAN MANDLER 17010360008 2025-00479 DOR_01 $12,135,958 $9,914,065 9
NORTHWESTERN MEMORIAL
HEALTHCARE CORP
9:00 AM to 11:00 AM JAMES F MOREY 11180360002 2025-00530 DOR_01 $2,934,778 $1,641,429 9
NORTHWESTERN MEMORIAL,
HEALTHCARE CORP
9:00 AM to 11:00 AM JAMES F MOREY 11180400001 2025-00531 DOR_01 $19,028,699 $19,028,699 9
LASNER LIVING TRUST 9:00 AM to 11:00 AM SETH LUBIN, ESQ 12931200006 2025-00529 DOR_01 $3,862,359 $3,862,359 9
SILVER PALMS LOT 1 LLC 1:00 PM to 3:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
19463000023 2025-00532 DOR_01 $6,263,133 $5,739,562 9
GF HOLDINGS NAPLES LLC, %
PERRY
1:00 PM to 3:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
14000280007 2025-00536 DOR_01 $22,640,918 $18,509,032 9
DELLAPINA, JEFF SHERYL 9:00 AM to 11:00 AM DELLAPINA, JEFF SHERYL 16961520008 2025-00607 DOR_01 $32,649,443 $31,495,296 9
Total Hearings Scheduled: 24
Page 1 of 1 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 41 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime
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
Unincorporated
Chris Johnson
3299 Tamiami Tr E, 2nd Floor
Naples, FL 34112
Market Value Taxable Value Room
ASHKENAZ USA LLC 9:00 AM to 11:00 AM PROPERTY TAX CONSULTANTS
LLC
25500000954 2025-00237 DOR_01 $2,501,201 $2,374,650 9
8901 NAPLES INC 9:00 AM to 11:00 AM PROPERTY TAX CONSULTANTS
LLC
00169160001 2025-00239 DOR_01 $2,823,775 $2,823,775 9
GAZEBO OVERSEAS LTD, % IRC
INVESTOR SERVICES ONS
9:00 AM to 11:00 AM PROPERTY TAX CONSULTANTS
LLC
69220000766 2025-00241 DOR_01 $6,142,500 $6,088,094 9
BAER S FURNITURE CO INC 9:00 AM to 11:00 AM PROPERTY TAX CONSULTANTS
LLC
22493000080 2025-00244 DOR_01 $9,421,650 $7,849,900 9
CANIZO LLC 9:00 AM to 11:00 AM PROPERTY TAX CONSULTANTS
LLC
21961000351 2025-00246 DOR_01 $10,118,773 $10,114,014 9
GERBERDING, MATTHIAS,
ANGELIKA GERBERDING
9:00 AM to 11:00 AM PROPERTY TAX CONSULTANTS
LLC
79322080001 2025-00002 DOR_01 $1,411,875 $1,411,875 9
CHENETTE REV TRUST 9:00 AM to 11:00 AM CHENETTE REV TRUST 22455701521 2025-00006 DOR_01 $967,990 $539,816 9
SHAWNICK NAPLES LLC, %
ESMAIL SHAHIDI
11:00 AM to 1:00 PM AMG PROPERTY TAX
CONSULTING SERVICES
71750000305 2025-00008 DOR_01 $15,169,872 $14,224,521 9
CAPRI W TIC LLC 11:00 AM to 1:00 PM SHAINA STAHL, ESQ 67965022001 2025-00009 DOR_04 $23,387,967 $175,435 9
WINDSONG CLUB APTS LLC 11:00 AM to 1:00 PM SHAINA STAHL, ESQ 00197960008 2025-00010 DOR_04 $11,114,523 $2,556,340 9
CHASE, CAROL Q JEFFREY E 9:00 AM to 11:00 AM CHASE, CAROL Q JEFFREY E 52556000382 2025-00011 DOR_11 $283,704 $283,704 9
TRINH, CECILIA 11:00 AM to 1:00 PM TRINH, CECILIA 51565000756 2025-00019 DOR_01 $346,720 $204,293 9
CURRAN, JOE LINDA 1:00 PM to 3:00 PM CURRAN, JOE LINDA 29505008902 2025-00059 DOR_01 $1,090,303 $1,090,303 9
TIARA REAL ESTATE CO LLC 9:00 AM to 11:00 AM PIVOTAL TAX SOLUTIONS 00155000007 2025-00021 DOR_01 $26,742,133 $26,742,133 9
TIARA REAL ESTATE CO LLC 9:00 AM to 11:00 AM PIVOTAL TAX SOLUTIONS 00155040009 2025-00022 DOR_01 $1,172,244 $1,172,244 9
NAPLES J AUTOMOTIVE MGMT
LLC
11:00 AM to 1:00 PM PIVOTAL TAX SOLUTIONS 00242360003 2025-00024 DOR_01 $12,640,194 $12,640,194 9
JAZ AUTOMOTIVE PROPERTIES
LLC
11:00 AM to 1:00 PM PIVOTAL TAX SOLUTIONS 00256360507 2025-00027 DOR_01 $12,521,567 $12,521,567 9
JAZ AUTOMOTIVE PROPERTIES
LLC
9:00 AM to 11:00 AM PIVOTAL TAX SOLUTIONS 34595004040 2025-00033 DOR_01 $2,336,040 $2,141,370 9
INTERNATIONAL REALTY,
CONSULTANTS INC
1:00 PM to 3:00 PM PIVOTAL TAX SOLUTIONS 48000001029 2025-00035 DOR_01 $133,560 $133,560 9
INTERNATIONAL REALTY,
CONSULTANTS INC
1:00 PM to 3:00 PM PIVOTAL TAX SOLUTIONS 48000001061 2025-00036 DOR_01 $135,660 $135,660 9
INTERNATIONAL REALTY,
CONSULTANTS INC
1:00 PM to 3:00 PM PIVOTAL TAX SOLUTIONS 48000001087 2025-00037 DOR_01 $144,330 $144,330 9
BURKHART, RICHARD, BARBARA
ANN BURKHART
9:00 AM to 11:00 AM BURKHART, RICHARD, BARBARA
ANN BURKHART
52505031302 2025-00085 DOR_01 $1,577,329 $1,577,329 9
BCHD PARTNERS II LLC, C/O
MPCHRE NAPLES MOB PATNRS
1:00 PM to 3:00 PM FLANAGAN BILTON LLC 33155000029 2025-00084 DOR_01 $10,717,405 $10,717,405 9
INTERNATIONAL REALTY,
CONSULTANTS INC
1:00 PM to 3:00 PM PIVOTAL TAX SOLUTIONS 48000001045 2025-00087 DOR_01 $141,525 $141,525 9
TINEL, ULKU RIMMA R 1:00 PM to 3:00 PM TINEL, ULKU RIMMA R 62642200002 2025-00091 DOR_01 $1,136,672 $1,136,395 9
Page 1 of 5 3/2/2026 3:58:57PM
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Checklist Exhibit "8"
Checklist Exhibit "8"
Page 42 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
GRAHAM, JAMES DEBORAH 9:00 AM to 11:00 AM GRAHAM, JAMES DEBORAH 25117504788 2025-00133 DOR_01 $1,273,594 $607,592 9
MATEESCU, ADRIAN 9:00 AM to 11:00 AM MATEESCU, ADRIAN 00283400003 2025-00100 DOR_01 $4,766,200 $4,715,478 9
TGM MALIBU LAKES LLC 9:00 AM to 11:00 AM FLANAGAN BILTON LLC 00198560009 2025-00111 DOR_01 $73,382,383 $66,280,601 9
TGM BERMUDA ISLAND INC 9:00 AM to 11:00 AM FLANAGAN BILTON LLC 00282520007 2025-00112 DOR_01 $65,701,933 $63,168,556 9
TARGET CORPORATION, %
PROPERTY TAX DEPT T 899
11:00 AM to 1:00 PM FLANAGAN BILTON LLC 67410000808 2025-00113 DOR_01 $13,008,472 $13,008,472 9
TARGET CORPORATION T-2063,
C/O PROPERTY TAX TPN 0950
1:00 PM to 3:00 PM FLANAGAN BILTON LLC 24745001065 2025-00120 DOR_01 $16,770,155 $16,770,155 9
MCDONNELL, JOHN J 9:00 AM to 11:00 AM MCDONNELL, JOHN J 55050760002 2025-00122 DOR_01 $352,183 $90,069 9
MCDONNELL, JOHN J 9:00 AM to 11:00 AM MCDONNELL, JOHN J 55050800001 2025-00123 DOR_01 $277,477 $77,213 9
MCDONNELL, JOHN J 11:00 AM to 1:00 PM MCDONNELL, JOHN J 55051320001 2025-00124 DOR_01 $256,133 $71,762 9
DDL PROPERTY HOLDINGS LP 9:00 AM to 11:00 AM DDL PROPERTY HOLDINGS LP 38102640000 2025-00134 DOR_01 $1,222,221 $1,222,221 9
QHM FLORIDA LLC 9:00 AM to 11:00 AM BRIAN DEPOTTER 00402404013 2025-00155 DOR_01 $3,627,746 $3,448,375 9
STUART PETRO HOLDINGS LLC 11:00 AM to 1:00 PM BRIAN DEPOTTER 67080680001 2025-00162 DOR_01 $1,535,015 $1,174,174 9
GLL SELECTION II FLORIDA LP, %
GLL REAL ESTATE PTNRS
11:00 AM to 1:00 PM BRIAN DEPOTTER 66760012725 2025-00163 DOR_01 $2,547,658 $2,504,150 9
MEI, RONALD F 11:00 AM to 1:00 PM BRIAN DEPOTTER 21842600126 2025-00164 DOR_01 $3,539,917 $3,539,917 9
2016 TRADE CENTER WAY LLC 9:00 AM to 11:00 AM BRIAN DEPOTTER 77020006800 2025-00166 DOR_01 $3,091,660 $3,091,660 9
SNS II OF NAPLES, LLC 9:00 AM to 11:00 AM BRIAN DEPOTTER 77020001708 2025-00167 DOR_01 $1,514,993 $1,514,993 9
SNS OF NAPLES, LLC 9:00 AM to 11:00 AM BRIAN DEPOTTER 77020001601 2025-00168 DOR_01 $1,417,012 $1,417,012 9
PELICAN ISLE YACHT CLUB INC 9:00 AM to 11:00 AM BRIAN DEPOTTER 66679090951 2025-00189 DOR_01 $8,264,659 $8,264,659 9
PELICAN ISLE YACHT CLUB INC 9:00 AM to 11:00 AM BRIAN DEPOTTER 66679090906 2025-00190 DOR_01 $2,723,981 $1,366,853 9
PELICAN ISLE YACHT CLUB INC 9:00 AM to 11:00 AM BRIAN DEPOTTER 66679090854 2025-00191 DOR_01 $10,570,654 $6,484,369 9
PAIR, NICHOLAS G, MAUREEN
CAMACHO
11:00 AM to 1:00 PM PAIR, NICHOLAS G, MAUREEN
CAMACHO
41827680002 2025-00202 DOR_01 $875,298 $875,298 9
COOKE REVOCABLE TRUST 1:00 PM to 3:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
63045042565 2025-00225 DOR_01 $869,163 $869,163 9
WILSON, PETER J KATHRYN P 9:00 AM to 11:00 AM WILSON, PETER J KATHRYN P 27589000009 2025-00235 DOR_01 $5,454,268 $4,539,860 9
SUSAN D FAWCETT REV TRUST 11:00 AM to 1:00 PM SUSAN D FAWCETT REV TRUST 22510009809 2025-00236 DOR_01 $6,124,504 $5,566,664 9
SAX TR, WILLIAM L, UTD 11-30-93 9:00 AM to 11:00 AM FLORIDA PROPERTY TAX
SERVICE
00275880000 2025-00452 DOR_01 $4,253,633 $3,514,664 9
FYHR, SVEN MAGNUS PAULA 11:00 AM to 1:00 PM FYHR, SVEN MAGNUS PAULA 27587440001 2025-00264 DOR_01 $2,858,900 $2,776,995 9
STUART FLORIDA PROPERTY LLC 11:00 AM to 1:00 PM THOMAS COOTS - PROPERTY
VALUATION SERVICES
00384800007 2025-00266 DOR_01 $3,416,862 $1,943,801 9
GERMAIN, KAREEN 9:00 AM to 11:00 AM GERMAIN, KAREEN 64703002820 2025-00268 DOR_9 $339,330 $288,608 9
Page 2 of 5 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 43 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
WACHOVIA BANK, % THOMSON
REUTERS
9:00 AM to 11:00 AM ANDRES VENGOECHEA 36316321007 2025-00271 DOR_01 $1,591,708 $1,429,859 9
TAMI LLC, %WELLS FARGO
BANK/RYAN LLC
9:00 AM to 11:00 AM ANDRES VENGOECHEA 66261901021 2025-00273 DOR_01 $1,862,061 $1,862,061 9
SOUTHTRUST BK OF SW
FLORIDA % THOMAS REUTERS
11:00 AM to 1:00 PM ANDRES VENGOECHEA 23945020054 2025-00274 DOR_01 $1,561,109 $1,561,109 9
WACHOVIA BANK, % THOMSON
REUTERS
11:00 AM to 1:00 PM ANDRES VENGOECHEA 63518000102 2025-00275 DOR_01 $1,232,349 $1,232,349 9
CAMELOT OF NAPLES LLC, %
RYAN TAX COMPLIANCE
9:00 AM to 11:00 AM ANDRES VENGOECHEA 61560000084 2025-00291 DOR_01 $4,744,106 $4,506,218 9
NAPLES CHW LLC 9:00 AM to 11:00 AM ANDRES VENGOECHEA 00157160000 2025-00315 DOR_01 $6,285,188 $5,037,391 9
ALD NFL LLC 11:00 AM to 1:00 PM ANDRES VENGOECHEA 21842600168 2025-00321 DOR_01 $5,942,183 $5,942,183 9
UNITED PARCEL SERVICE INC,
ATTN REAL ESTATE DEPT
1:00 PM to 3:00 PM ANDRES VENGOECHEA 00281840005 2025-00342 DOR_01 $7,408,755 $6,454,983 9
TERRACINA LLC 1:00 PM to 3:00 PM ANDRES VENGOECHEA 31055001007 2025-00348 DOR_01 $17,638,337 $17,638,337 9
TERRACINA II LLC 1:00 PM to 3:00 PM ANDRES VENGOECHEA 76710010026 2025-00349 DOR_01 $8,460,383 $8,460,383 9
MJB BONITA PROPERTIES LLC 11:00 AM to 1:00 PM MARTIN J BESKOW, OWNER OF
MJB BONITA PROPERTIES LLC
24630040005 2025-00402 DOR_01 $872,051 $872,051 9
LB MEDITERRA LLC 9:00 AM to 11:00 AM MAXWELL, HENDRY & SIMMONS,
LLC
59960201220 2025-00403 DOR_01 $1,365,843 $194,193 9
LB MEDITERRA LLC 9:00 AM to 11:00 AM MAXWELL, HENDRY & SIMMONS,
LLC
59960200302 2025-00404 DOR_01 $1,240,596 $194,193 9
LB MEDITERRA LLC 9:00 AM to 11:00 AM MAXWELL, HENDRY & SIMMONS,
LLC
25190000186 2025-00405 DOR_01 $943,285 $168,375 9
LB MEDITERRA LLC 11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
27860000184 2025-00406 DOR_01 $2,492,874 $648,903 9
LUCARNO 2 LLC 11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
59960201165 2025-00407 DOR_01 $1,664,096 $194,193 9
LUCARNO 2 LLC 11:00 AM to 1:00 PM MAXWELL, HENDRY & SIMMONS,
LLC
59960201149 2025-00408 DOR_01 $1,375,380 $194,193 9
CBYW NAPLES PROPCO LLC, %
WELLTOWER INC
9:00 AM to 11:00 AM JACOBSON LAW FIRM P.C. 74445100504 2025-00436 DOR_01 $7,306,302 $7,306,302 9
CBYW NAPLES PROPCO LLC, %
WELLTOWER INC
9:00 AM to 11:00 AM JACOBSON LAW FIRM P.C. 74445101325 2025-00437 DOR_01 $100 $100 9
GATOR GOLDEN GATE LLC 9:00 AM to 11:00 AM BRUCE STAVITSKY 36316320008 2025-00441 DOR_01 $13,584,878 $11,470,353 9
TRI I ASSOC LLC 9:00 AM to 11:00 AM SABRINA ROBINSON 00152240006 2025-00442 DOR_01 $18,018,181 $16,363,010 9
BLEND-ALL HOTEL DEV INC ET AL 11:00 AM to 1:00 PM C/O MCCARTER & ENGLISH, LLP. 00196760005 2025-00444 DOR_01 $4,325,709 $4,194,097 9
DP CREEKSIDE ET AL LLC 11:00 AM to 1:00 PM KEITH HOUSTON 29331180612 2025-00456 DOR_01 $50,830,055 $50,830,055 9
487 1 LLC 1:00 PM to 3:00 PM BAY ATLAS PROPERTIES INC 36864600102 2025-00457 DOR_01 $1,268,924 $1,199,299 9
WRIGHT, DANA 9:00 AM to 11:00 AM MAXWELL, HENDRY & SIMMONS,
LLC
24769906324 2025-00468 DOR_01 $840,436 $840,436 9
COL PLAZA REALTY LLC 11:00 AM to 1:00 PM NATHAN MANDLER 00438680209 2025-00476 DOR_01 $17,470,771 $17,470,771 9
COL PLAZA REALTY LLC 11:00 AM to 1:00 PM NATHAN MANDLER 00438680209 2025-00476 DOR_01 $17,470,771 $17,470,771 9
CLARK, MICHAEL D NATALIE A 9:00 AM to 11:00 AM MICHAEL CLARK 00308760000 2025-00475 DOR_01 $1,154,310 $1,103,588 9
Page 3 of 5 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 44 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
HORTH, EMILY WESLEY 9:00 AM to 11:00 AM HORTH, EMILY WESLEY 74937501802 2025-00526 DOR_01 $993,760 $943,038 9
PACIFICA LAUREL RIDGE LLC, %
PACIFICA COMPANIES LLC
9:00 AM to 11:00 AM RANDIE YORK O'CONNOR &
ASSOCIATES
36180080008 2025-00564 DOR_01 $13,214,373 $13,214,373 9
MIFFLIN, DENISE L, FREDERICK J
MIFFLIN
11:00 AM to 1:00 PM MIFFLIN, DENISE L, FREDERICK
J MIFFLIN
59960003486 2025-00537 DOR_01 $3,749,080 $1,937,108 9
BARTO, SABIN 9:00 AM to 11:00 AM BARTO, SABIN 24930400002 2025-00568 DOR_04 $713,124 $713,124 9
SMALL BROTHERS LLC 11:00 AM to 1:00 PM SMALL BROTHERS LLC 38450420008 2025-00569 DOR_01 $2,149,282 $2,149,282 9
MASTRIANNI, JOHN J, MARY
ELIZABETH MASTRIANNI
1:00 PM to 3:00 PM MASTRIANNI, JOHN J, MARY
ELIZABETH MASTRIANNI
59937002546 2025-00571 DOR_01 $1,241,728 $1,191,006 9
STARABILITY FNDN INC 11:00 AM to 1:00 PM STARABILITY FNDN INC 63944000080 2025-00574 DOR_04 $1,463,368 $1,463,368 9
LAWRENCE F GLICK LIVING
TRUST
11:00 AM to 1:00 PM LAWRENCE F GLICK LIVING
TRUST
73246000341 2025-00575 DOR_9 $1,531,291 $1,480,569 9
LEVY REIS, IGOR 1:00 PM to 3:00 PM LEVY REIS, IGOR 76960002648 2025-00577 DOR_9 $3,064,760 $3,014,038 9
WALLEN, DAVID W JUDY L 1:00 PM to 3:00 PM WALLEN, DAVID W JUDY L 22597010358 2025-00615 DOR_01 $978,167 $892,173 9
FITZPATRICK, BRIAN M DONNA J 1:00 PM to 3:00 PM FITZPATRICK, BRIAN M DONNA
J
76715004024 2025-00613 DOR_01 $678,873 $678,873 9
MCCABE, NANCY 1:00 PM to 3:00 PM MCCABE, NANCY 76960008943 2025-00614 DOR_01 $2,678,300 $2,627,578 9
KHARITONENKOV, ALEXEI, HUA
LIN
9:00 AM to 11:00 AM MONICA SABLON FOR
KHARITONENKOV ALEXEI
40751880102 2025-00617 DOR_01 $158,568 $158,568 9
KHARITONENKOV, ALEXEI, HUA
LIN
11:00 AM to 1:00 PM MONICA SABLON FOR
KHARITONENKOV ALEXEI
40751880005 2025-00618 DOR_01 $96,688 $96,688 9
KHARITONENKOV, ALEXEL, HUA
LIN
11:00 AM to 1:00 PM MONICA SABLON FOR
KHARITONENKOV ALEXEI
39384960002 2025-00619 DOR_01 $483,201 $387,928 9
SEG REAL ESTATE HOLDINGS
LLC % BRAD SNEAD
11:00 AM to 1:00 PM RANDIE YORK OCONNOR AND
ASSOCIATES
66760011221 2025-00622 DOR_01 $4,907,909 $4,907,909 9
SEG REAL ESTATE HOLDINGS
LLC % BRAD SNEAD
9:00 AM to 11:00 AM RANDIE YORK OCONNOR AND
ASSOCIATES
66760011221 2025-00622 DOR_01 $4,907,909 $4,907,909 9
KUHL, DAVID D 11:00 AM to 1:00 PM KUHL, DAVID D 38451120006 2025-00629 DOR_01 $4,177,001 $4,177,001 9
KUHL, DAVID D 1:00 PM to 3:00 PM KUHL, DAVID D 38451120006 2025-00629 DOR_01 $4,177,001 $4,177,001 9
HANSMANN, DAVID P LAURA G 1:00 PM to 3:00 PM DAVID AND LAURA HANSMANN 70035507207 2025-00631 DOR_01 $306,876 $262,933 9
MC DONALD S CORP, % ADAMS
OREILLYINC
11:00 AM to 1:00 PM FLORIDA PROPERTY TAX
SERVICE
21785000058 2025-00636 DOR_01 $2,289,913 $1,567,833 9
GULF GATE PLAZA LLC, %
MICHAEL LEE ADAMS
11:00 AM to 1:00 PM FLORIDA PROPERTY TAX
SERVICE
59940902523 2025-00639 DOR_01 $2,168,368 $1,447,502 9
C E LOVE INC 9:00 AM to 11:00 AM DELTA PROPERTY TAX
ADVISORS
29520002909 2025-00642 DOR_01 $2,182,529 $1,622,427 9
NNN REIT LP 9:00 AM to 11:00 AM DELTA PROPERTY TAX
ADVISORS
37930500009 2025-00644 DOR_01 $3,134,111 $1,860,088 9
NNN TR, INC 11:00 AM to 1:00 PM DELTA PROPERTY TAX
ADVISORS
63000240001 2025-00646 DOR_01 $2,832,944 $2,039,573 9
CIRCLE K STORES INC, REAL
ESTATE DEPT
11:00 AM to 1:00 PM DELTA PROPERTY TAX
ADVISORS
63000320002 2025-00647 DOR_01 $2,645,804 $1,986,799 9
CIRCLE K STORES INC, REAL
ESTATE DEPT
11:00 AM to 1:00 PM DELTA PROPERTY TAX
ADVISORS
66679700843 2025-00648 DOR_01 $3,310,082 $2,768,148 9
CHAND, ROBIN P 9:00 AM to 11:00 AM JAMES L. SAVAIANO 72650015185 2025-00673 DOR_9 $466,507 $415,785 9
Page 4 of 5 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 45 of 46
Petition # Parcel ID
Petition
Type Notice Name Owner Name HearingTime Market Value Taxable Value Room
CHAND, ROBIN P 10:30 AM to 12:30 PM JAMES L. SAVAIANO 72650015185 2025-00673 DOR_9 $466,507 $415,785 9
STARABILITY FNDN INC 9:00 AM to 11:00 AM STARABILITY FNDN INC 63944000103 2025-00678 DOR_25 $7,275,341 $7,275,341 9
STARABILITY FNDN INC 11:00 AM to 1:00 PM STARABILITY FNDN INC 63944000103 2025-00678 DOR_25 $7,275,341 $7,275,341 9
HAUER FAMILY TRUST 10:30 AM to 12:30 PM HAUER FAMILY TRUST 29306002482 2025-00684 DOR_20 $1,064,739 $1,009,017 9
Total Hearings Scheduled: 108
Page 5 of 5 3/2/2026 3:58:57PM
2025 Collier VAB
Checklist Exhibit "8"
Checklist Exhibit "8"
Page 46 of 46
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 w/Board 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)
AGREEMENT 22-8013
fgr
Appraiser Special Magistrate Agreement for the Value Adjustment Bpard (VAB)
THIS AGREEMENT, made and entered into on this 12th day of September, 2022, 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 Special
Magistrate written notice of the VAB's intention to extend this Agreement term prior to the
end of this Agreement term 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 Board (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., FEDEX, 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.carlsonnorris.com
Page 2 of 6
22-8013 Appraiser Special Magistrate for the Collier County Value Adjustment Board (VAB)
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(cDcollierclerk.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. NO PARTNERSHIP. 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@COLLIERCLERK.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)
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
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. TERMINATION. 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 REPRESENTATION. 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 (VAB)
counsel can be appointed by the Value Adjustment Board (VAB) in compliance with
194.015, Florida Statutes.
10. NO DISCRIMINATION. 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 Collier 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 Collier
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. AGREEMENT ADMINISTRATION. 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 Certificate(s), 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-GRS/Kova VALUE ADJUSTMENT BOARD OF
Appraisal & Consulting Services. LLC COLLIER COUNTY, FLORIDA
d/ b/a Carlson. Norris and Associates
41,e/2d?By: f
l
i'j By;
Print: Michael P. Jonas)AI, AI-GRS Commissioner
Special Magistrate Chair
Date:i / Date: q•Za
Approved as to form and legality:
By. „„4_,Cia2S Digitally signed by Holly E.Cosby,Esq.
Holly E. Cosby, DN:cn=Holly E.Cosby,Esq.,o=Law Office ofWitnessSigatureHollyE.Cosby,PA,
Print Name: p ES email=holly@cosbylaw.com,c=USKph. „,,J. ] )Y`(/L`1 By, q• Date:2022.09. 14 11:44:03-04'00'
J Holly E. Cosby, Esq.
Value Adjustment Board Attorney
Date. 9/14/22
Not •
ATTEST: Crystal K. Kinzel, QCerIc••''''
s r,
By:A
Clerkt
TteS A% kiai ti'
Date:
S t glJ n
Page 6 of 6
22-8013 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB)
1
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@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 see the 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
2
Marty Rustin
Board Minutes & Records Supervisor
Tel: 239-252-8399, Fax: 239-252-8408
marty.rustin@collierclerk.com
minutesandrecords@collierclerk.com
vabclerk@collierclerk.com
legalnotice@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.
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 w/Board 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)
Contract Renewal or
Extension Request Form
CONTRACT RENEWAL OR EXTENSION REQUEST FORM
Contract #: Solicitation Title:
Name of Requester: Division Name:
Company Name: Name of Company Agent:
Vendor Email: Vendor Phone Number:
Current Term: Requested Term:
SECTION 1a. APPLICABLE TO RENEWAL SECTION 1b. APPLICABLE TO EXTENSION
Fill out the Renewal section if there are renewals identified
and available per the contract.
Ex: 1- 1 Yr. Renewal of 2
Fill out the Extension section if no renewals are identified
in the contract or if all renewals have been exhausted.
Ex: No Renewals/ Ext Available
տ Request to Exercise 1st
Renewal
տ Renewal to Exercise an
Evergreen
տ Request to Exercise Administrative Extension (180 days)
տ Request to Exercise 2nd
Renewal
տ Renewal Includes Price
Increase*
տ Request Extension Beyond the Administrative Extension
(180 days)
*If selecting this option, an Executive Summary must be
provided with this form.
տ Request to Exercise 3rd
Renewal
տ Increase Accepted by the
Division*
տ Request to Exercise 4th
Renewal
տ Other:
______________________
*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
the following requirements:
Project Manager/Contract Agent affirms the following
requirements to extend:
տ That the Contractor has performed in a satisfactory
manner.
տ The renewal is subject to the terms and conditions
outlined in the initial contract. Cost and term
modifications are addressed in the original solicitation
document and/or resultant contract.
տ That the renewal is done for a set period of time
identified in the solicitation document and/or contract,
commencing at the end of the contract period.
Applicable only to Price Increases:
տ The request for a price increase has been evaluated and
the supporting documentation justifies the request.
տ The extension period is identified in the original
solicitation document and/or resultant contract.
տ The extension period is for the same terms and
conditions.
տ The existing contract will be terminated upon issuance of
the new contract without further notice.
տ Any (non-blanket) Purchase Order that extends beyond
the expiration date of the original contract will survive
and remain subject to the terms and conditions of that
contract until the completion or termination of the
Purchase Order.
17-7046 Independent Legal Services for the VAB
Derek M. Johnssen VAB Admin. - Clerk of Courts
Law Office of Holly E. Cosby, P.A Holly Cosby
vablawyer@outlook.com 239-931-0006
06/01/2025 - 05/31/2026 06/01/2026 - 05/31/2027
✔
✔
✔
✔
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
Name and Date:
Signature:
Vendor – Authorized Signatory
Name and Date:
Signature:
Procurement Director or Designee’s Name: Signature:
Procurement Use Only
տ Approved Renewal Term Approved Term:
տ Approved Renewal Term with Price Increase Approved Term:
տ Renewal Term with Price Increase is subject to Board
Approval Date Board Approved:
տ Approved Administrative Extension Term Approved Extension Term:
տ Extension is subject to Board Approval Date Board Approved Term:
Notes:
Derek M. Johnssen
Derek M. Johnssen Digitally signed by Derek M. Johnssen
Date: 2026.03.12 12:11:42 -04'00'
Holly E. Cosby May 13, 2026
Holly E. Cosby, Esq.Digitally signed by Holly E. Cosby, Esq.
DN: cn=Holly E. Cosby, Esq., o=Law Office of Holly E. Cosby,
PA, ou=VAB Counsel, email=vablawyer@outlook.com, c=US
Date: 2026.03.12 21:23:05 -04'00'
Viviana Giarimoustas
GiarimoustasViviana
Digitally signed by
GiarimoustasViviana
Date: 2026.03.17
08:50:51 -04'00'
No renewals remaining.
6/1/26- 5/31/27
✔
From:Holly Cosby
To:dist2@leegov.com; dist3@leegov.com
Subject:FW: Value Adjustment Board
Date:Monday, January 26, 2026 2:38:00 PM
Attachments:Legal Opinion.pdf
2025 Agreement for Legal Services signed by Commissioner VAB clerk and VAB Counsel.pdf
FW Legal Opinion.msg
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 perform 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 part of the value adjustment 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@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 Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006
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
Lee Clerk Seal
Clerk of the Circuit Court and Comptroller
1700 Monroe Street, Fort Myers, Florida 33901
239-533-2559 | 239-457-6683 cell | kkarnes@leeclerk.org |
leeclerk.org
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.
1828 Riggins Road | Tallahassee, Florida 32308 | 850.219.0220 | www.levylawtax.com
Reply to:
LOREN E. LEVY
llevy@levylawtax.com
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Exhibit #1
Exhibit #1
Exhibit #1
Exhibit #1
602-B CENTER ROAD
FORT MYERS, FL 33907
Current Principal Place of Business:
Current Mailing Address:
602-B CENTER ROAD
FORT MYERS, FL 33907
Entity Name: CHEAP RENT, LLC
DOCUMENT# L05000066423
FEI Number: 65-0640818 Certificate of Status Desired:
Name and Address of Current Registered Agent:
COSBY, HOLLY E.
602 CENTER ROAD
FORT MYERS, FL 33907 US
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 Date
Authorized Person(s) Detail :
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:
Electronic Signature of Signing Authorized Person(s) Detail Date
HOLLY E. COSBY
FILED
Jan 06, 2025
Secretary of State
7697865269CC
HOLLY E COSBY MANAGER 01/06/2025
2025 FLORIDA LIMITED LIABILITY COMPANY ANNUAL REPORT
No
01/06/2025
Title MGR
Name COSBY, HOLLY E
Address 602-B CENTER ROAD
City-State-Zip: FORT MYERS FL 33907
Exhibit #2
602-B CENTER ROAD
FORT MYERS, FL 33907
Current Principal Place of Business:
Current Mailing Address:
602-B CENTER ROAD
FORT MYERS, FL 33907
Entity Name: CHEAP RENT, LLC
DOCUMENT# L05000066423
FEI Number: 65-0640818 Certificate of Status Desired:
Name and Address of Current Registered Agent:
COSBY, HOLLY E.
602 CENTER ROAD
FORT MYERS, FL 33907 US
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 Date
Authorized Person(s) Detail :
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:
Electronic Signature of Signing Authorized Person(s) Detail Date
HOLLY E. COSBY
FILED
Jan 07, 2026
Secretary of State
5146269806CC
HOLLY E COSBY MANAGER 01/07/2026
2026 FLORIDA LIMITED LIABILITY COMPANY ANNUAL REPORT
No
01/07/2026
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
Exhibit #3
Exhibit #4
Exhibit #4
Exhibit #4
Exhibit #4
602 CENTER RD
FORT MYERS, FL 33907
Current Principal Place of Business:
Current Mailing Address:
602 CENTER RD
FORT MYERS, FL 33907
Entity Name: ZALLY AND CHARLIE LLC
DOCUMENT# L11000058728
FEI Number: 45-2319984 Certificate of Status Desired:
Name and Address of Current Registered Agent:
COSBY, HOLLY
602 CENTER RD
FORT MYERS, FL 33907 US
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 Date
Authorized Person(s) Detail :
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:
Electronic Signature of Signing Authorized Person(s) Detail Date
FILED
Jan 06, 2025
Secretary of State
1912022929CC
HOLLY E COSBY MANAGER 01/06/2025
2025 FLORIDA LIMITED LIABILITY COMPANY ANNUAL REPORT
No
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
Exhibit #5
602 CENTER RD
FORT MYERS, FL 33907
Current Principal Place of Business:
Current Mailing Address:
602 CENTER RD
FORT MYERS, FL 33907
Entity Name: ZALLY AND CHARLIE LLC
DOCUMENT# L11000058728
FEI Number: 45-2319984 Certificate of Status Desired:
Name and Address of Current Registered Agent:
COSBY, HOLLY
602 CENTER RD
FORT MYERS, FL 33907 US
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 Date
Authorized Person(s) Detail :
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:
Electronic Signature of Signing Authorized Person(s) Detail Date
FILED
Jan 07, 2026
Secretary of State
6836893350CC
HOLLY E COSBY MANAGER 01/07/2026
2026 FLORIDA LIMITED LIABILITY COMPANY ANNUAL REPORT
No
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
Exhibit #6
Exhibit #7
Exhibit #7
Exhibit #7
Exhibit #7
Exhibit #8
Exhibit #8
Exhibit #8
Exhibit #8
Exhibit #8
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 Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006
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 | leeclerk.org
From: Holly Cosby <VABlawyer@outlook.com>
Sent: Wednesday, January 21, 2026 1:48 PM
To: InfoVAB <InfoVAB@leeclerk.org>
Cc: Claudia Curtin <ccurtin@leeclerk.org>; Cecil L. Pendergrass <dist2@leegov.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
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 Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006
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 <InfoVAB@leeclerk.org>
Cc: Claudia Curtin <ccurtin@leeclerk.org>; Cecil L. Pendergrass <dist2@leegov.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 Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006
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 <FlintM@LeePA.org>
Sent: Wednesday, January 21, 2026 12:43 PM
To: dist2@leegov.com
Cc: KKarnes@LeeClerk.org; vablawyer@outlook.com; Honorable Matt Caldwell
<CaldwellM@leepa.org>
Subject: Legal Opinion
Good Afternoon Chairman Pendergrass –
Mr. Caldwell asked me to forward the attached on to you.
Respectfully,
Missy Flint
Executive Assistant
Lee County Property Appraiser’s Office
Email: Flintm@leepa.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.
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 w/Board 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 w/Board 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 w/Board 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 w/Board 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)
The Value Adjustment Board of 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
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:
DR-488
R. 12/09
Page 1 of 2
Rule 12D-16.002
Florida Administrative Code
Tax Roll Year
Real Property Tangible Personal PropertyCheck one.
County,
Date
real property tangible personal property
Signature, Chair of the Value Adjustment Board
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD
*All values entered should be county taxable values. School and other taxing authority values may differ.
Section 193.122, Florida Statutes
real property tangible personal property
1.Taxable value of
assessment roll as submitted by the property appraiser to the value
adjustment board $
2.Net change in taxable value due to actions of the Board $
3.Taxable value of
assessment roll incorporating all changes due to action of the value
adjustment board $
Continued on page 2
2 0 2 5
Collier
03/30/26
161,439,252,341
(3,206,633)
161,436,045,708
Signature, chair of the value adjustment board
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.
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.
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.
5.Noticed all meetings as required by section 286.011, F.S.
6.Did not consider ex parte communications unless all parties were notified and allowed to object to or
address the communication.
7.Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner.
8.Ensured that all decisions contained the required findings of fact and conclusions of law.
9.Allowed the opportunity for public comment at the meetings where the recommended decisions of
special magistrates were considered or board decisions were adopted.
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.
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.
Date
The board:
DR-488
R. 12/09
Page 2 of 2
Tax Roll YearPROCEDURES
Certification of the Value Adjustment Board
The value adjustment board has met the requirements below. Check all that apply.
03/30/26
2 0 2 5
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 w/Board 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)
The Value Adjustment Board of 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
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:
DR-488
R. 12/09
Page 1 of 2
Rule 12D-16.002
Florida Administrative Code
Tax Roll Year
Real Property Tangible Personal PropertyCheck one.
County,
Date
real property tangible personal property
Signature, Chair of the Value Adjustment Board
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD
*All values entered should be county taxable values. School and other taxing authority values may differ.
Section 193.122, Florida Statutes
real property tangible personal property
1.Taxable value of
assessment roll as submitted by the property appraiser to the value
adjustment board $
2.Net change in taxable value due to actions of the Board $
3.Taxable value of
assessment roll incorporating all changes due to action of the value
adjustment board $
Continued on page 2
2 0 2 5
Collier
03/30/26
3,086,513,175
0
3,086,513,175
Signature, chair of the value adjustment board
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.
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.
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.
5.Noticed all meetings as required by section 286.011, F.S.
6.Did not consider ex parte communications unless all parties were notified and allowed to object to or
address the communication.
7.Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner.
8.Ensured that all decisions contained the required findings of fact and conclusions of law.
9.Allowed the opportunity for public comment at the meetings where the recommended decisions of
special magistrates were considered or board decisions were adopted.
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.
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.
Date
The board:
DR-488
R. 12/09
Page 2 of 2
Tax Roll YearPROCEDURES
Certification of the Value Adjustment Board
The value adjustment board has met the requirements below. Check all that apply.
03/30/26
2 0 2 5
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 w/Board 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)
Collier 2 0 2 5
Burt Saunders
Chris Hall
Erick Carter
Dan Barone
Rebecca Earney
3
2
4
Burt Saunders, VAB Chairman
Crystal K. Kinzel, Clerk
239-252-8603
239-252-8399
0 19 12 517 228 (1,693,864)(28,914)
0
0
0
0
0
0
0
0
1
0
0
0
0
1
4
0
0
0
0
0
6 63
51
0
0
0
34
216
0
25
171
0
0
51
47 0
0
0
0
0
0
(1,512,769)(15,886)
0
0
0
0
0
(7,040)
0 21 22 881 522 (3,206,633)(51,840)
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 w/Board 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 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
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