Item C FLORIDA DECISION OF THE VALUE ADJUSTMENT BOARD DR -485V
VALUE PETITION N. 12/09
Rule 12D- 16.002
DEPARTMENT Florida Administrative Code
OF REVENUE County Monroe
The actions below were taken on your petition.
171 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 •
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to further contest your assessment (sections 193.155(8)(k), 194.036, 194.171(2), and 196.151, F.S.).
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Petition # E030 -2012 Parcel ID 00514940 - 000000
Petitioner name Gregory Sutton Address 25 North Drive
The petitioner is: 0 taxpayer of record ❑ taxpayer's agent Key Largo, FL
other, explain:
Decision Summary
J Denied your petition EI Granted your petition n 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 $ 281,566 $ 281,566
2. Assessed or classified use value,* if applicable $ $
3. Exempt value,* enter "0" if none $ 0 $ 0
4. Taxable value,* required $ 281,566 $ 281,566
*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.
Please see attached
Conclusions of Law Use additional sheets, if needed.
Please see attached
,/ Recommended Decisi • n of Special Magistrate Findings and conclusions above are recommendations.
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Jennifer G. Sanchez, Esq. 2/13/13
• f:istrate Print name Date
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�a �-,-, a l a Cr � a •, u c. !L.- 2./1//1
Sigri -ture, VA: clerk or representative Print name Date
If this is a recommended decision, the board will consider the recommended decision on Tg A at
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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 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
c- c. F'.4-�
PETITION NO. E030 -2012
FINDINGS OF FACT: Petitioner, Gregory Sutton, appeared with his sister Eileen
Sutton on his own behalf. On behalf of the Property Appraiser appeared Investigator,
Randy Pekarik, and counsel, John Dent. All parties were sworn in prior to testimony.
The Petitioner requested an exemption for homestead.
The Property Appraiser's Office (hereinafter PAO) testified that Petitioner was no longer
entitled to the homestead exemption and therefore it was not renewed based on the fact
that Petitioner rented the property as of January 1, 2012. The PAO testified that the
property was being offered for rent on Craig's List and also testified as to the admissions
of Petitioner confirming rental of the property. Investigator Pekarik further testified that
he spoke with separate renters at the property on two separate occasions (one in 2011 and
one in 2012) and they confirmed they were not the owners and were renting the property.
In his testimony, Investigator Pekarik also stated that he met Petitioner at the Key Largo
VFW on two occasions. The PAO submitted into evidence the testimony of a Monroe
County code enforcement officer who testified that Petitioner had been investigated
within their office for advertising the property for vacation rentals. The code
enforcement detail on the property was also submitted into evidence. In addition, the
PAO submitted returned certified mailers sent to the property, a Craig's list posting for
the property dated January 15, 2011, photographs of renter's vehicles parked in the
driveway of the property (with registration for the vehicle owners) dated 12/30/2011,
2/9/2012 and 2/23/2012. In addition to the above submitted evidence, the PAO summary
that was submitted into evidence contained a residence address for Petitioner of 804
Alhambra Circle, Coral Gables, FL 33134 as provided for his Florida D.L. /I.D. card,
utility bills (FKAA & FKEC) for the property with a mailing address of 804 Alhambra
Circle, Coral Gables, FL 33134 and an executed Questionnaire to Determine continuing
Legal Residency for Homestead Exemption wherein Petitioner lists 804 Alhambra Circle
as the address on his Federal Income Tax Returns.
Petitioner along with his sister, Eileen Sutton, testified that although the property was
advertised, no one rented the property. Petitioner's sister further testified that the mailing
address is her property in Coral Gables because her brother is dyslexic and she is
basically his secretary. Petitioner's sister stated that she had stayed on the property and
that they had a big family. Petitioner submitted no documentary evidence.
The evidence and testimony presented and submitted was relevant and credible.
However, the evidence submitted and the testimony presented by the PAO was more
favorable to the weight of the evidence that Petitioner had abandoned the homestead
property by renting it for 2 consecutive years.
CONCLUSIONS OF LAW: Florida Statutes § 196.061 states in pertinent part "rental of
an entire dwelling previously claimed to be homestead for tax purposes shall constitute
the abandonment of such dwelling as a homestead, and said abandonment shall continue
until such dwelling is physically occupied by the owner thereof. However, such
abandonment of such homestead after January 1 of any year shall not affect the
homestead exemption for tax purposes for that particular year so long as this provision is
not used for 2 consecutive years.
In this matter, the Property Appraiser provided evidence that the property was rented for
two consecutive years and that the property was rented on January 1, 2012. Petitioner
failed to provide any substantiation for his testimony and has failed to meet the
requirements of the statute for entitlement of the homestead exemption.
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It is therefore recommended that this petition no. E030 -2012 be denied.
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