Item D Type Number Name Agent Hearing Date Outcome
E 5 Linda Jean Boals 20 -Jan Denied
E 6 John DeMelo 20 -Jan Denied
E 8 Donna & Keith Golan Thomas Sireci 23 -Apr Denied
E 10 Jorge F. Hernandez 20 -Jan Denied
E 24 Luciano F. Alvarez Elena Vigil - Farinas, Esq. 20 -Jan Denied
Item D
FLORIDA DECISION OF THE VALUE ADJUSTMENT BOARD DR -485V
VALUE PETITION N . �2ios
I/ Rule 12D- 18.002
pEp Florida Administrative Code
OF REVENUE
C
•
ounty Monroe,
The ctions below were taken on your petition.
These actions are a recommendation only, not final. 0 These actions are a final decision of the VAB.
If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court
to further contest your assessment (sections 193.155(8)(k), 194.036, 194.171(2), and 196.151, F.S.). •
Petition # E D05 - D2O 11 Parcel ID 00/4900,,z0 00000o - /3-4.i.7-?5
Petitioner name i n Jea lE- Ls Address ( 23-7 S 6a J 4 /,b y /J[
The petitioner is: taxpayer of record El taxpayer's agent
El other, explain: KeAl ,(l(,9 O rI_• 3 303 '1
Decision Summ
R rc
enied your petition D Granted your petition ['Granted your petition in part
Value Before Board Action
Value presented by property appraiser After Board Action
Lines 1 and 4 must be completed. Rule 12D- 9.025(10), F.A.C.
1. Market value, required $ j 0 2 CC S $ //; ,,l 00 —
2. Assessed or classified use value,* if applicable $ ja 2 0 o ,j' $ 10 o� _s
3. Exempt value,' enter "0" if none $ .1 v $ 6-7,,s—OD
4. Taxable value,' required _ $ 76, .S $ 7(‘5 5 f
*AII values entered should be county taxable values. School and other taxing authority values may differ (section 196.031(7)(d), F.S.).
Reasons for Decision
Findings of Fact Use additional sheets, if needed.
lea ,s 5 e a / ( h i
,
Conclusions of Law
Use additional sheets, if needed.
• Plea s-ea 2 (!1 6/
✓ Recommended
Deci on of Special Magistrate Findings and conclusions above are recommendations.
/ a c / 2kt / 5. A /I,VGr/1/ 1 �
S i g n . spe ' . I m . r i rate / Print name a te
a..--,....% ,�... -�. v4_ _- fcc. -tile / q g, F/ a H r..o c K— , l 2.1 0—
Signature VA: clerk or representative Print name Date
If this is a recommended decision, the board will consider the recommended decision on at
Address Date Time
If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered.
To find the information, please call 3 S L9 S. 3/ 3 ° or visit our web site at
[7 Final Decision of the Value Adjustment Board
Signature, chair, value adjustment board Print name Date of decision
Signature, VAB clerk or representative Print name Date mailed to parties
}
Petition Number E005 -2011
Findings of Fact:
The Petitioner Linda Jean Boats appeared on her own behalf. On behalf of the property appraiser
appeared counsel, John Dent, Karl Borglum and Randy Pekarik. All parties were sworn in.
The Petitioner requested an exemption for Total and Permanent Disability.
The Property Appraiser testified that the Petitioner did not qualify for the disability exemption because
the doctor statements noted the Petitioner did not require a wheelchair. The Property Appraiser
submitted into evidence the property appraiser card, a summary memorandum, a letter dated July 26,
2011, a copy of the petition, the application for the property tax exemption, a copy of Dr. Chapman's
physician's statement, a copy of Dr. Santiago's physician's statement, Florida Statute 196.101„ Florida
Statute 196.012, a Notice of Disapproval, and documented certified mail.
The Petitioner testified she does not use a wheel chair at this time. Ms. Boats' physicians did not certify
her conditions as a total and permanent disability requiring the use of a wheelchair. Ms. Boats was not
in a wheelchair at the hearing. The Petitioner submitted into evidence, handwritten notes, a notice of
decision for the social security administration, a letter from Dr. Diana Glaccum - Gavagni, and two
physician's statements.
All the evidence and testimony submitted at the hearing was relevant and credible.
Conclusions of Law:
Florida Statute 196.101(2) states that any real estate owned and used as homestead by a paraplegic,
hemiplegic, or other totally and permanently disabled person as defined in statute 196.012(11), who
must use a wheelchair for mobility or who is legally blind is exempt from taxation. The statute provides
that a person entitled to the exemption has prima facie evidence of such disability if they produce either
a certificate of disability from two licensed doctors or from the United States Department of Veteran's
Affairs.
Unfortunately, Ms. Boats' physicians did not certify her condition as a total and permanent disability
requiring the use of a wheelchair. The Petitioner did not meet the requirements provided by the
statute.
Therefore, it is recommended that this petition for exemption be denied.
i
i
F
9
FLORIDA DECISION OF THE VALUE ADJUSTMENT BOARD DR -485V
VALUE PETITION N. 12/09
`• / Rule 12D- 18.002
DEPA Florida Administrative Code
OF REVENUE County /t4
onvae_
The ctions below were taken on your petition.
[�'�These actions are a recommendation only, not final. El These actions are a final decision of the VAB.
If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court
to further contest your assessment (sections 193.155(8)(k), 194.036, 194.171(2), and 196.151, F.S.).
Petition # t t o & ,) p / 1 Parcel ID - O
Dy�l`1 /3 7
Petitioner name Tv ,, r ' V ( c, Address 1 IVD,,,w,,,i b1- , ./e_ The petitioner is: taxpayer of record El taxpayer's agent J
0 other, explain: -- r(t ∎/ e(n /a. F/ot att 330 76
Decision Summary
[jenied your petition 0 Granted your petition ['Granted your petition in part
Value Before Board Action
Value presented by property appraiser After Board Action
Lines 1 and 4 must be completed. Rule 12D 9.025(10), F.A.C.
1. Market value, required $ / `to / 3 Z $ / 'IO /3 2_
2. Assessed or classified use value, • if applicable $ 9/ 7C (r, $ (72 /` -,l) (
3. Exempt value,* enter "0" if none $ 0 Soo $ Sv Sa v
4. Taxable value," required $ is t, 0 $ I & 0 k
*AII values entered should be county taxable values. School and other taxing authority values may differ (section 196.031(7)(d), F.S.).
Reasons for Decision
Findings of Fact Use additional sheets, if needed.
Pte e see a ktN - hed
Conclusions of Law Use additional sheets, if needed.
p 1,, Se Wit? 0 fta ( he d
EV Recommended Decision of Special Magistrate Findings and conclusions above are recommendations.
ig ature, s cial - agistrate Print name 1 I A Dafte
1 1i.vs PA .►i a /4 G, 1 - 14H Go G44.— I / 1 4 /i2
Signature, V clerk or representative Print name Date
If this is a recommended decision, the board will consider the recommended decision on at
Address Date Time
If the line above is blank, the board does not yet know the date. time, and place when the recommended decision will be considered.
To find the information, please call 3 2/ 31 3 a or visit our web site at
Final Decision of the Value Adjustment Board
Signature, chair, value adjustment board Print name Date of decision
Signature, VAB clerk or representative Print name Date mailed to parties
I
Petition Number E006 -2011
Findings of Fact:
The Petitioner John DeMalo appeared on his own behalf. On behalf of the property appraiser appeared
counsel, John Dent, Karl Borglum and Randy Pekarik. All parties were sworn in.
The Petitioner requested an exemption for Total and Permanent Disability.
The Property Appraiser testified that the Petitioner did not qualify for the disability exemption because
the doctor statements noted the Petitioner did not require a wheelchair. The Property Appraiser
submitted into evidence the property appraiser card, a summary memorandum, a letter dated January
29, 2011, a copy of the petition, the notice of disapproval of the application for property tax exemption,
the application for the property tax exemption, a copy of Dr. Mahoney's physician's statement, a copy
of Dr. Edward Collier's physician's statement, a notice of decision from the social security
administration, an appeal decision from the social security administration, Florida Statute 196.101, a
2010 social security benefit statement, a notarized statement of income from the petitioner, Florida
Statute 196.012, documented certified mail, an unsigned cancellation of petition, and several emails to
and from the petitioner and Carla Tynes.
The Petitioner testified he does not use a wheel chair at this time. Mr. DeMalo's physicians did not
certify his conditions as a total and permanent disability requiring the use of a wheelchair. Mr. DeMalo
was not in a wheelchair at the hearing. The Petitioner submitted into evidence a notice of decision from
the social security administration, two physician's statement and a social security statement.
All the evidence and testimony submitted at the hearing was relevant and credible.
Conclusions of Law:
Florida Statute 196.101(2) states that any real estate owned and used as homestead by a paraplegic,
hemiplegic, or other totally and permanently disabled person as defined in statute 196.012(11), who
must use a wheelchair for mobility or who is legally blind is exempt from taxation. The statute provides
that a person entitled to the exemption has prima facie evidence of such disability if they produce either
a certificate of disability from two licensed doctors or from the United States Department of Veteran's
Affairs.
Unfortunately, Mr. DeMalo's physicians did not certify his condition as a total and permanent disability
requiring the use of a wheelchair. The Petitioner did not meet the requirements provided by the
statute.
Therefore, it is recommended that this petition for exemption be denied.
FLORIDA DECISION OF THE VALUE ADJUSTMENT BOARD DR -485V
VALUE PETITION N. 12/09
Rule 12D- 16.002
Florida Administrative Code
DEPARTMENT
OF REVENUE County N10 ►i,
The actions below were taken on your petition.
® These actions are a recommendation only, not final. n These actions are a final decision of the VAB.
If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court
to further contest your assessment (sections 193.155(8)(k), 194.036, 194.171(2), and 196.151, F.S.).
Petition # ( (3 - 2) Parcel ID 00 D(oq(oi -1 0 -- 000y,L
Petitioner name Doom a Ar, nth 6 Address 1500 Ifit Lint i( t3\JCa •y'Uef
The petitioner is: n taxpayer of record taxpayer's agent Key �} P �} F l D r i C.f c-. 3.30
other, explain:
Decision Summary
Nj Denied your petition I 'Granted your petition ❑ Granted your petition in part
Value Before Board Action
Value presented by property appraiser After Board Action
Lines 1 and 4 must be completed. Rule 12D- 9.025(10), F.A.C.
1. Market value, required $ E3$, $ Lis 994/
2. Assessed or classified use value,* if applicable $ , � 3 4/y $ 918
/
3. Exempt value,* enter "0" if none $ $
4. Taxable value,* required $ g35 (y/ $ 3g 9,54,/ *All values entered should be county taxable values. School and ether taxing authority values may differ (se 196.031(7)(d), F.S.).
Reasons for Decision
Findings of Fact Use additional sheets, if needed.
lease ,See c fP ch e d.
Conclusions of Law Use additional sheets, if needed.
ar� S e2c O�c`>ed
' Recommended Decision of Special Magistrate Findings and conclusions above are recommendations. 1
�
n,� t � .Z�w i Anic T�f l� vie? 11 10411 z- Si nature pea magistrate Print name Date
Pamela G. Hancock 4/30/2012
Signature, VA clerk or representative Print name Date
If this is a recommended decision, the board will consider the recommended decision on May 15, 2012 at 10 : 00 a .m.
Address Marathon Gov't Center, 2798 Overseas Hwy. 2nd Floor, Date Time
t elf
If the line above is blank, the board does not yet know the date, time, and place when the recomn gglon will be considered.
To find the information, please call or visit our web site at
- Final Decision of the Value Adjustment Board
Signature, chair, value adjustment board Print name Date of decision
t --
Signature, VAB clerk or representative Print name Date mailed to parties
/ E
Petition Number E008 -2011
Findings of Fact:
The Petitioners Donna and Keith Golan appeared on their own behalf. On behalf of the property
appraiser appeared counsel, John Dent, Lynn Garcia and Randy Pekarik. All parties testifying were
sworn in.
The Petitioner requested an exemption for homestead.
The Property Appraiser's Office testified that the Petitioner did not qualify for the homestead exemption
because the Petitioner had rented the property as of January 1, 2011. The Property Appraiser provided
evidence of a lease for the entire property. The Property Appraiser submitted into evidence an
application for a local business tax, a vacation rental agreement, a tenant statement, an application for
exemption, driver's licenses, voter registration cards, a power of attorney a copy of the petition, a letter
from the clerk of court dated August 2, 2011, and a summary sheet.
The Petitioners testified that they had hired a third party realtor Roberta Mira to rent the property while
they were out of town for medical and family issues. The Petitioners stated they were not aware that
the property was rented as of January 1. The Petitioners stated they stored their personal belongings on
the property and intended to return to the property at some time after caring for a sick relative and
recovering from the surgeries. The Petitioners stated only a portion of the property had been rented.
The Petitioners stated they did obtain an appropriate license so that property could be rented. The
Petitioners also stated they resided in a family home outside of the state during the relevant time frame.
All the evidence and testimony submitted at the hearing was relevant and credible, however the
testimony of the Property Appraiser was more favorable to the weight of the evidence that property
was not being used as a homestead especially in Tight of the testimony of the Petitioner. In addition, the
Petitioners testimony itself pointed to the fact that the property was not being used as the primary
homestead for the relevant period of time; it was simply being used as storage. Furthermore, the
Petitioners testified they had hired a realtor specifically to rent the property while they were out of
town.
Conclusions of Law:
Florida Statute 196.031) states that "[e)very person who on January 1, has legal title or beneficial title
in equity in this state and who resides thereon and in good faith makes the same his or her permanent
residence ... " is entitled to exemption.
Unfortunately, Mr. and Mrs. Golan admitted in their own testimony they were not residing on the
property as of January 1, instead the property was being used as storage for their personal belongings.
In addition, the Property Appraiser provided evidence of a lease showing the property was rented on
January 1, 2011 corroborating the testimony of the Petitioners that they did not physically reside there
on January 1. The Petitioners did not meet the requirements provided by the statute.
Therefore, it is recommended that this petition for exemption be denied.
2
f LORIDA DECISION OF THE VALUE ADJUSTMENT BOARD DR -485V
VALUE PETITION N. 12/09
`• l/ Rule 12D- 16.002
DEPARTM Florida Administrative Code
OF REVENUE County Alm i c c
The actions below were taken on your p'fhese actions are a recommendation only, not final. El These actions are a final decision of the VAB.
If you are not satisfied after you are notified of the final decision of the VAB, you have the right to fife a lawsuit in circuit court
to further contest your assessment (sections 193.155(8)(k), 194.036, 194.171(2), and 196.151, F.S.).
Petition # LI Cl / C • c : / / Parcel ID ( 9 j 0 l? on // p
Petitioner name _T,(ciL cr , eal\Cic' Z Address 3 l t a ,St
The petitioner is: 0 taxpayer of record L taxpayers agent 16;4 c e a n day ,Jr J ve III/1)X
other, explain:
KC_ ti 1.6/10 / Fe 330 3
Decision Summy
1 4enied your petition ['Granted your petition ❑ Granted your petition in part
Value Before Board Action
Value presented by property appraiser After Board Action
Lines 1 and 4 must be completed. Rule 12D 9.025(10), F.A.C.
1. Market value, required $ ,3 ./ , / )-R $ - 3 y(), 1.2 j
2. Assessed or classified use value,* if applicable $ 3 b / i,� 2.- $ y & /2 2-
3. Exempt value,* enter "0" if none $ . $ O
4. Taxable value,* required $ /, / ) j . $ 3 ./6,� / .)---
All values entered should be county taxable values. School and other taxing authority values may differ (section 196.031(7)(d), F.S.).
•
Reasons for Decision
Findings of Fact Use additional sheets, if needed.
p i eti s e ee C ff�! C12 etl
Conclusions of Law Use additional sheets, if needed.
P )e.C6C-- LL Lt
FYRecommended Decision of Special Magistrate Findings and conclusions above are recommendations.
J p / //fl/f J/j)kfj11 t r 1 / _1144 7
Sig ature, s cial magistrate Print name
� �e�a G. t � a����lL. IIZy /,L
Signature, VA clerk or representative Print name Date
If this is a recommended decision, the board will consider the recommended decision on at
Address Date Time
If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered.
To find the information, please call VS L9'. .3 13 ° or visit our web site at
1 1 Final Decision of the Value Adjustment Board
Signature, chair, value adjustment board Print name Date of decision
Signature, VAB clerk or representative Print name Date mailed to parties
I
Petition Number E010 -2011
Findings of Fact:
The Petitioner did not appear for the hearing and did not request that hearing go forward without his
presence. Therefore, the recommendation is to deny this Petition.
Conclusions of Law:
This recommendation is being issued so that the Petitioner's right to bring an action in court is not
prejudiced.
It is recommended that this petition for exemption be denied.
Z
4
FLORIDA DECISION OF THE VALUE ADJUSTMENT BOARD DR -485V
VALUE PETITION N. 12/09
,A Rule 12D- 16.002
DEPARTMENT Florida Administrative Code
OF REVENUE County ,
The actions below were taken on your petition.
E These actions are a recommendation only, not final. 0 These actions are a final decision of the VAB.
If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court
to further contest your assessment (sections 193.155(8)(k), 194.036, 194.171(2), and 196.151, F.S.).
Petition # go 24 • Lo r 1 Parcel ID /6,..4 7,-/x/
Petitioner name Lae ,onn F, [4)Vare Address .S
I`1 rvQ lie w 1 i4
The petitioner is: axpayer of record JJ taxpayer's agent
El other, explain: f e, Adi rL 330 3 2
�/ 1
Decision Summary
[/Denied your petition Ei Granted your petition 0 Granted your petition in part
Value Before Board Action
Value presented by property appraiser After Board Action
Lines 1 and 4 must be completed. Rule 12D- 9.025(10), F.A.C.
1. Market value, required $ /8/ A 0 $ /8/ 966
2. Assessed or classified use value,* if applicable $ Mi./be) $ /g/ liA d
3. Exempt value,* enter "0" if none $
4. Taxable value,* required $ /A/ 46 0 $ / y6U
*AII values entered should be county taxable values. School and other taxing authority values may differ (section 196.031(7)(d), F.S.).
Reasons for Decision
Findings of Fact Use additional sheets, if needed.
,lease see CI Hacked
Conclusions of Law Use additional sheets, if needed.
Pleasc see of tod ied .
/Recommended D ision of Special Magistrate Findings and conclusions above are recommendations.
1 •
9,a//
6,k j fiwviot 1 3C} L
1 atur spe al m istrate Print n ame a
1 a- - Pet -►-� e l a. G. !4 a 045 c, K Zi! 3 1ia , t
Signature. VA clerk or representative Print name Date
If this is a recommended decision, the board will consider the recommended decision on at
Address Date
Time
If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered.
To find the information, please call ' S . L9 a • 3/ 3 0 or visit our web site at
•
Final Decision of the Value Adjustment Board
Signature, chair, value adjustment board Print name Date of decision
Signature, VAB clerk or representative Print name Date mailed to parties
1
•
Petition Number E024 -2011
Findings of Fact:
The Petitioner Luciano Alvarez appeared with counsel Elena Vigil - Farinas. On behalf of the
property appraiser appeared counsel, John Dent, Karl Borglum and Randy Pekarik. All parties
were sworn in.
The Petitioner requested an exemption for Homestead for 2006 through 2010.
The Property Appraiser counsel stated that the Petitioner did not qualify for the homestead
exemption in 2006 through 2011. According to the Property Appraiser's counsel an application
for homestead was not submitted in 2011. The Property Appraiser submitted into evidence a
summary memorandum, a homestead investigation report, a warranty deed, a 2006 application
for exemption, a questionnaire to determine continuing legal residency for homestead exemption,
driver's licenses and social security card, a DMV report, a vehicle registration card, and a voter
history report.
The Petitioner's counsel stated the Petition was only contesting for years 2006 through 2010 and
that Petitioner was denied the opportunity to protest the lien. The Petitioner does not have a
homestead in Miami according to Petitioner's counsel. The Petitioner's counsel was unaware
that an application was not filed for 2011. The Petitioner submitted a petition for homestead
exemption on September 13, 2011, a notice of non - renewal of property tax exemption, a notice
of intent to record lien, a letter to Monroe County dated September 16, 2011, a letter from a
home owner association dated September 23, 2011, utility bills, driver's license and social
security card, voter's registration card, vehicle registration, jury summons, request to be excused
from jury service, a letter from the property appraiser dated October 13, 2011, a letter dated
September 19, 2011 from petitioner's counsel, a letter from the home owners association dated
September 23, 2011, bank statements, notice of hearing, property record card, property tax
assessments, tax returns, and property tax bills.
All the evidence and testimony submitted at the hearing was relevant and credible.
The notice of non - renewal of property tax exemption provided by the Petitioner states as follows:
If the non - renewal is for the current year only, you may file an appeal with the
Monroe County Value Adjustment Board, according to sections 196.011 and
196.193 Florida Statutes. . . . If the non - renewal is for the current year and
includes liens for prior years, you may file an appeal with the Monroe County
Circuit Court."
In addition, the notice provided:
"If you believe that you are entitled to an exemption in 2011, you must file new
application for exemption on or before March 1, 2011, which will be considered
by this office. If this notice is postmarked after February 1, 2011, then pursuant
1
to section 196.011(9)(d) Florida Statutes, you may file a new application within
28 days from the date this notice was sent. (October 6, 2011) Failure to file a
timely application shall constitute a waiver of the exemption privilege for 2011."
Moreover, the documents submitted by the Petitioner did not show that the home was entitled to
homestead exemption in 2011. The voter's registration, driver's license and tax returns all
showed that the Petitioner lived in Miami. No application was submitted for homestead in 2011.
Conclusions of Law:
According to sections Florida Statutes 196.011 and 196.193, upon denial of the 2006 through
2010 exemption, the Petitioner was required to file a new application for homestead. The
Petitioner did not file a new application for 2011 for consideration by the value adjustment
baord.
Therefore, it is recommended that this petition for exemption for 2011 be denied.
3