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Item E F L O I L A DR -485V DECISION OF THE VALUE ADJUSTMENT BOARD R. 11/12 VALUE PETITION Rule 12D- 16.002, F.A.C. Effective 11/12 DEPARTMENT County: Monroe OF REVENUE The actions below were taken on your petition. J These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition # R006 - 2012 Parcel ID 1214434 Petitioner name EDWARD J BRUGMAN Property LT 9 REV PLAT AMD PLAT SUGARLOAF The petitioner is: WI taxpayer of record ❑ taxpayer's agent address SHORES SEC F ❑ other, explain: Decision Summary m Denied your petition ❑ Granted your petition ❑ Granted your petition in part Before Board Action Value Value from After Board Value presented by property appraiser Lines 1 and 4 must be completed TRIM Notice Rule 12D F.A.C. Action 1. Just value, required 85,000.00 85,000.00 85,000.00 2. Assessed or classified use value,* if applicable 85,000.00 85,000.00 85,000.00 3. Exempt value,* enter "0" if none 0.00 0.00 0.00 4. Taxable value,* required 85,000.00 85,000.00 85,000.00 *All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision = ,ii -gin `;eU1s will expan,l cr add pages s , er,yed. Findings of Fact PETITIONER DID NOT APPEAR AND SUPPLIED NO DATA. PAO SUPPLIED 13 RECENT SALES IN THE NEIGHBORHOOD WITH 3 SIMILAR VACANT LOTS PRODUCING AN ADJUSTED VALUE OF $100,362 Conclusions of Law PAO VALUE IS WELL SUPPORTED BY SALES AND MASS APPRAISAL PROCESS. RECOMMEND THAT THE VALUE OF THE PAO BE UPHELD. Recommended Dec ion of Special Magistrate Finding and conclusions above are recommendations. ri1T� --�–� REGINA E CORCORAN 01/11/2013 Si e, special agistra Print name Date 1 �av+ic/a �. � a –, Print Dee — Signature, VA13 clerk or special representative Print name T. Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call or visit our web site at ❑ 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 eC. : f'4-c2, F L ..) , i u A DR -485V DECISION OF THE VALUE ADJUSTMENT BOARD R. 11/12 VALUE PETITION Rule 12D-16.002, F.A.C. Effective 11/12 DEPARTMENT County: MONROE OF REVENUE The actions below were taken on your petition. VI These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition # R007 - 2012 Parcel ID 1535991 Petitioner name MARY MARTINEZ Property 222 ORCHID ST The petitioner is: Q taxpayer of record ❑ taxpayer's agent address PLANTATION KEY, FL 33070 El other, explain: Decision Summary Z Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D- 9.025(10), F.A.C. 1. Just value, required 171,189.00 171,189.00 171,189.00 2. Assessed or classified use value,* if applicable 171,189.00 171,189.00 171,189.00 3. Exempt value,* enter "0" if none 0.00 0.00 0.00 4. Taxable value,* required 171,189.00 171,189.00 171,189.00 *AII values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision Fill -in fields will expand or add pages, as needed. Findings of Fact PETITIONER DID NOT APPEAR. PETITIONER DID NOT SUPPLY ANY DATA TO OVERTURN ASSESSED VALUE OF PAO. PAO EXAMINED COST APPROACH, COMPARABLE SALES APPROACH AND EMPLOYED THE MASS APPRAISAL PROCESS. Conclusions of Law PAO IS ENTITLED TO PRESUMPTION OF CORRECTNESS. ASSESSED VALUE SHOULD BE UPHELD AND RECOMMEND THAT THE PETITION BE DENIED. [Recommended Decis'on of Special Magistrate Finding and conclusions above are recommendations. �---- REGINA E CORCORAN 01/14/2013 e, sped -, a rF gistrate Print name Date Signature, • B clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on Tt 4 at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call or visit our web site at Q 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 t FLORIDA DECISION OF THE VALUE ADJUSTMENT BOARD DR -485V N. 12/09 VALUE PETITION Rule 120- 16.002 Vd Florida Administrative Code OF REVENUE County 6/101 r•c. The actions below were taken on your petition. These actions are a recommendation only, not final. 1 1 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 # 0 (4 - :,?c13, Parcel ID A.K 1 1I (1 3c Petitioner name Address I4 S LLCV�E The petitioner is: ® taxpayer of record n taxpa agent �'e - rl ' e'- � � La, V Q 0 other, explain: ) J Decision Summary Denied your petition n 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. rT 1. Market value, required $ A 70' -I y $ it 4 �J 1 7 4 - I 2. Assessed or classified use value,* if applicable $ $ 3. Exempt value,* enter "0" if none $ $ 4. Taxable value,* required _ $ ,) 76 1 140 $ , J1Ce / 7 Ki *All values entered should be county taxable values. School and othdr taxing authority values may differ (section 196.031(7)(d), F.S.). Reasons for Decision Findings of Fact Use additional sheets, if needed. t)e - +e-f� �' � - c %r )1 tfc-c.6 r )t c- 0(1c, t' x e_ co a letter Codr -- t MC rlCc a ) )t / - Ft v - 1e at) 4. /' le_ 'c t,o/ . -tt __ioI c(C aLrrec crfld �, f , >�c-Cl/ lb-k -_ cf • � 2l�(� -H Cfl qtr 1 th r .k r 1 CCi >= 5tci�'ic f i C�.Y25 (irk « 1�� . Conclusions of Law ) Use additional sheets, if needed.. LC? C'Li.v (/)t.dcr(7 - f . 41/4-0/1 -1�ie lc(-- cI C>Lc kzeorjct. -tL jiCV 4 ),� ( -1OJc- . rt Ae' ) (/ �- 1 .1 Ail do= ( i , �' L/// / � ( IT � � = 1 {7 (til <_ ,Z"d re 06)'_.)t f /k 11c X _0C Z `. Afx - . , /y >c_t T/' g Recommended Decision of Special Magistrate Findings and conclusions above are recommendations. i_D : (', f , - . f - i Si... • , . •ecia m gist/ a Print name ate / ti. 3 t��,�I�� 1121 l 1 I r G ����o�lL Signature, VAB cle or representative Print name Date If this is a recommended decision, the board will consider the recommended decision on 1t, 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 or visit our web site at Final Decision of the Value Adjustment Board Signature, chair, value adjustment board Print name — )Sate of decision Signature, VAB clerk or representative Print name a6 mailed to parfi L C, t ?AO ■ ELORID.� DECISION OF THE VALUE ADJUSTMENT BOARD R. 11/1 R. 11/12 VALUE PETITION Rule 12D- 16.002, F.A.C. Effective 11/12 oenrrrlvr County: MONROE OF REVENUE The actions below were taken on your petition. m These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition # R - 024 - 2012 Parcel ID 1258270 Petitioner name J A s. P ti t M a.11 q, Property 845E SHORE DR The petitioner is: 0 taxpayer of record ❑ taxpayer's agent address SUMMERLAND KEY, FL 33042 ❑ other, explain: Decision Summary ® Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D- 9.025(10), F.A.C. 1. Just value, required 1,449,148.00 1,449,148.00 1,449,148.00 2. Assessed or classified use value,* if applicable 1,309,689.00 1,449,148.00 1,449,148.00 3. Exempt value,* enter "0" if none 0.00 0.00 0.00 4. Taxable value,* required 1,449,148.00 1,449,148.00 1,449,148.00 *AII values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision Fft n fields N.II eYpand or add pages, as 'ee : :ed. Findings of Fact PETITIONER DID NOT APPEAR. PAO SUPPLIED 32 SALES INCLUDING 3 IN CLOSE PROXIMITY TO SUBJECT THAT WERE SIMILAR IN SITE SIZE, AND AFTER ADJUSTMENTS PRODUCED A RANGE OF VALUES BETWEEN $1,643,000 AND $1,280,000. NO DATA WERE SUPPLIED BY THE PETITIONER Conclusions of Law PAO VALUE IS WELL SUPPORTED. RECOMMEND PAO VALUE BE UPHELD AND PETITION BE DENIED. D Recommended De 'sion of Special Magistrate Finding and conclusions above are recommendations. • r REGINA E CORCORAN 01/11/2013 e , specia agistra Print name Date Pa .- -14e.1 C � a� � c- 0107.0:3 Signature, V B clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on r6 4 at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call or visit our web site at ❑ 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 : r'. FLORIDA DR -485V DECISION OF THE VALUE ADJUSTMENT BOARD R. 11/12 VALUE PETITION Rule 120- 16.002, F.A.C. Effective 11/12 DEPARTMENT County: Movl vo OF REVENUE The actions below were taken on your petition. m These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition # R025 - 2012 Parcel ID 1258253 Petitioner name F'" i +- L f D y 1 Property 835 E SHORE DR The petitioner is: Q taxpayer of record 111 taxpayer's agent address SUMMERLAND KEY, FL 33042 ❑ other, explain: Decision Summary I Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by property ap Action Rule 12D- 9.025(10), F.A.C. 1. Just value, required 1,208,933.00 1,208,933.00 1,208,933.00 2. Assessed or classified use value,* if applicable 1,105,768.00 1,105,768.00 1,105,768.00 3. Exempt value,* enter "0" if none 0.00 0.00 0.00 4. Taxable value,* required 1,208,933.00 1,208,933.00 1,208,933.00 *AII values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision Fill -in fields will expand or odd pages, as needed. Findings of Fact PETITIONER DID NOT APPEAR. PAO SUPPLIED 32 RECENT SALES INCLUDING 3 SALES IN CLOSE PROXIMITY TO THE SUBJECT W/2 SIMILAR LOT SIZES, WHICH AFTER ADJUSTMENTS PRODUCED A RANGE OF VALUES BETWEEN $1,076,000 AND $1,439,000. Conclusions of Law PETITIONER DID NOT SUPPLY ANY DATA EXCEPT A COPY OF TRIM NOTICE AND A HIPAA CONSENT FORM. PAO VALUE IS WELL SUPPORTED AND RECOMMEND PAO VALUE BE UPHELD. E 1 Recommended De 'sion of Special Magistrate Finding and conclusions above are recommendations. REGINA E CORCORAN 01/11/2013 S''}: •. e, speci- agistrate Print name Date 1 fa / a. G. t a..-1 L !'h1 /2oi-3 Signature, VA Berk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on re q. at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call or visit our web site at ❑ 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 Cc : r l o k i v A DR -485V DECISION OF THE VALUE ADJUSTMENT BOARD R. 11/12 VALUE PETITION Rule 12D- 16.002, F.A.C. Effective 11/12 DEPARTMENT County: MONROE OF REVENUE The actions below were taken on your petition. 10 These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition # R051 - 2012 Parcel ID 8660685 Petitioner name ROSE CAROLYN ETSHMAN Property 719 WHITMARSH LANE • The petitioner is: Q taxpayer of record ❑ taxpayer's agent address ❑ other, explain: KEY WEST, FL 33040 Decision Summary VI Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraise Action • Rule 12D- 9.025(10), F.A.C. 1. Just value, required 445,292.00 445,292.00 445,292.00 2. Assessed or classified use value,* if applicable 441,059.00 441,059.00 441,059.00 3. Exempt value,* enter "0° if none 0.00 0.00 0.00 4. Taxable value,* required 445,292.00 445,292.00 445,292.00 *AII values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision ;u -in fields ,v111 expand or add pages, 3s r sedecl. Findings of Fact PETITIONER SUPPLIED A TABLE OF DATA & A LETTER ALLEGING THAT ASSESSED VALUES DROPPED BETWEEN 2011 AND 2012. PAO SUPPLIED 18 SALES, ALL IN PROXIMITY TO SUBJECT WITH 5 WITH SIMILAR LOT SIZES AND FLA. AFTER ADJUSTMENTS, THEY PRODUCE AN ADJUSTED VALUE OF $446,307 Conclusions of Law PETITIONER SUPPLIED NO DATA TO OVERTURN PRESUMPTION OF CORRECTNESS ON PART OF PAO. PAO SUPPLIED DATA THAT WELL SUPPORTS THE ASSESSED VALUE. RECOMMEND THAT JUST VALUE BY PAO BE UPHELD AND PETITION BE DENIED. 7j Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. REGINA E CORCORAN 01/11/2013 4 1:411/ Am& re, spec, I agistrate Print name Date • 1 ' Paw,Gl a ls. {-1 a.-, 4 -94-14" l,t /2,0/3 • Signature, VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on / /d/4 at • Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call or visit our web site at ❑ 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 FLORIDA DECISION OF THE VALUE ADJUSTMENT BOARD DR -485V VALUE PETITION N. 12/09 1•. 1 ; Rule 120- 16.002 DEPARTMENT Florida Administrative Code OF REVENUE County Mar\ ! y C The actions below were taken on your petition. - IXI These actions are a recommendation only, not final. I I 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 # 6g 04 Parcel ID AK I j(r -3- Petitioner name 136. ems V 47- Address 9 {� �/ ^ taxpayer of r cord 9 )'� �� The petitioner is: ❑ ❑ taxpayer's agent H other, explain: t(ri h P _L i L ` so Decision Summary g Denied your petition n Granted your petition I I Granted your petition in part Value Before Board Action Lines 1 and 4 must be completed. Value presented by property appraiser After Board Action Rule 120- 9.025(10), F.A.C. 1. Market value, required $ ,O / 74? $ . ,2( 7 2. Assessed or classified use value,* if applicable $ $ 1 / 3. Exempt value,* enter "0" if none $ $ 4. Taxable value,* required $ C 1 2) - 2_ $ 3,e. I/ - 74-i *All values entered should be county taxable values. School and othe 7 axing authority values may differ (section 196.031(7)(d), F.S.). Reasons for Decision FJ',ndings of Fact Use additional sheets, if needed. f t 41C4( t c.C( n C fi r �' r G )0,0ever c-►d t rvcI � t,d9rort a -gym t aqj }- -, T , d ( Were otbhcd E-(f) 'm i Conclusions of Law se additional sheets, if needed. • ` TIC i dcryv' j6 i rd t � ' Het SCE l f7 I - .t - A--- -v r ercem �G I e �' qu �.�ed 3 �cter pk< =G�1 i -the ter 9� 'G -5 Prp- c CaYrcc '-n xi Recommended Decision of Special Magistrate Findings and conclusions above are recommendations. ' ej. \ S n • / / •eciOYm. gistrate �� (tl I�i�� ��C��r 3/11 Print name D . 0,1 ..---7,L. re el ,a,_ , 1.--bc .1 c...0 c....1 i'h SI/ Signature, VAB clerk or representative Print name Date If this is a recommended decision, the board will consider the recommended decision on 7 Address at 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 i I Final Decision of the Value Adjustment Board Signature, chair, value adjustment board — Print name Date of deci on , Signature, VAB clerk or representative - -- Print name c c ( 7 -- - _- - -__ - Date made to parties FLORIDA DR -485V DECISION OF THE VALUE ADJUSTMENT BOARD R. 11/12 • VALUE PETITION Rule 12D- 16.002, F.A.C. Effective 11/12 DEPARTMENT County Monroe OF REVENUE The actions below were taken on your petition. ® These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(l), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition # R -079 2012 Parcel ID AK# 8578229 Petitioner name LANDTAX FLORIDA, LLC Property 539 E. Shore Dr. The petitioner is: ❑ taxpayer of record Z taxpayer's agent address Summerland Key, ❑ other, explain: Taxpayer: Ron and Dorothy Sanders Decision Summary ® Denied your petition ❑ Granted your petition ❑ Granted your petition in part Before Board Action Value Value from value resented b property After Board Lines 1 and 4 must be completed TRIM Notice P Y P party apprai Action Rule 12D 9.025(10), F.A.C. 1. Just value, required 2,043,939 2,043,939 2. Assessed or classified use value,* if applicable 3. Exempt value,* enter "0" if none 4. Taxable value,* required 2,043,939 2,043,939 *All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision Fill -in fields will expand or add pages as needed. Findings of Fact Present for the hearing were Dionne Harnish and Scott Russell of the Monroe County Property Appraiser's Office. Neither the Petitioner or the taxpayers attended the hearing. Evidence packages were submitted into the record from both parties . Subject is a single family stilt home located on open water in Summerland Key. The site is atyically large. FS 194.301 grants the PAO a Presumption of Correctness if all eight criteria noted are complied with. The PAO presented 4 comparable sales, a Trendline Model containing 20 sales and a grid of the modeled sales along with a Cost Approach. It is the Petitioner's challenge to overcome the burden of proof. Petitioner submitted two appraisal reports, as follows: 1. A May, 2012 appraisal report completed for Centennial Bank by a local appraiser for the purposes of a collateral based lending decision. Neither LandTax nor the Taxpayers were the client for this report and the purpose of the appraisal was for a financing decision and not prepared for a tax appeal. This appraisal was deemed irrelevant by the Special Magistrate due to its effective date (well past the statutory time period) and stated purpose (financing decision). 2. A retrospective apraisal with an effective date of January 1, 2012 was also submitted. This report was prepared on an "Exterior -Only Inspection Residential Appraisal Report" form, a form intended for use by Fannie Mae and Freddie Mac and known as a "Drive -By ". While the actual purpose of the report is partially qualified (see signature page area that is capitalized), numerous Standard 4 and Standard 5 USPAP violations appear to be present, most notably those of agency, advocacy, real property consulting and appraiser roles. Mr. Robertson, the appraiser, has stated he has no past, present or future contemplated interest in the property being appraised (by signing the form he chose to value the property), however, his agency agreement with the taxpayers indicates his fee is based upon the amount of the reduction in the ad valorem tax. An appraiser can not be a real property consultant if he /she has bias. The Grid analysis presented on Page 2 indicates the site sizes of Sale # 1 and Sale # 2 differ from that found within the Public Record and no discussion as to where this data was obtained or how it was verified was located within the report. Such differences from what apears in the Public Record should be explained, in order to avoid being misleading to the Client and the Intended Users of the appraisal report. Sale # 2 and # 3 are not located within gated communities (see grid and the "Summary of Sales Comparison Aproach" discussion.) These two sales are located on public streets and are not within a gated community, they simply have a gated driveway -- a very common practice in the Florida Keys and another indication the possibility exists that perhaps geographic competency has not been obtained by the appraiser. No discussion of geographic competency was found within the report, which would appear to be necessary due to the appraiser's office location in Jacksonville. The apraiser has not indicated assistance or collaboration with a local appraiser with sufficient local market knowledge and experience. No adjustment discussion for any of the individual line item adjustments were found and the Petitioner was not present for questioning. The Cost Approach supplied by the Petitioner indicates data was obtained for the preparation of the cost analysis from Duval County. The dwelling under consideration is located in Monroe County and Duval County cost data has no relevance. Conclusions of Law This petition is denied. It is the Petitioner's responsibility to overcome the Presumption of Correctness enjoyed by the Property Appraiser's Office, which they have failed to accomplish, due to numerous potential USPAP violations contained within Mr. Robertson's appraisal report. More specifically, Items 11, 16, 17 and 18 of the Appraiser's Certification appear to conflict directly with Standards 4 and 5 of the USPAP Standards all State - Certified Appraisers must adhere to. Results from this appraisal are not considered to be credible. ® Recom . ended Decision of Special Magistrate Finding and conclusions above are recommendations. ea/ A"aiL Patricia P. McGrath 3/19/13 Si I r P "p - • a p = gistrate Print name Date .,.. Signature, V • : clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on 1 at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call or visit our web site at ❑ 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 FLORIDA DECISION OF THE VALUE ADJUSTMENT BOARD DR -485V VALUE PETITION N. 12/09 .� Rule t2D- 16.002 DEPARTMENT Florida Administrative Code OF REVENUE County tY16 )e e The actions below were taken on your petition. JK These actions are a recommendation only, not final. (J 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 # ,) -C 7 - M/� Parcel ID AK - zs7 -771 3 Petitioner name Address .// era%denci The petitioner is: S taxpayer of record 6 taxpayer's agent U other, explain: Pl j) �i F _ s J Decision Summary E Denied your petition n Granted your petition 1 J 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 $ • C j A c19 $ 304, c) 9 2. Assessed or classified use value,* if applicable $ l $ 3. Exempt value,* enter "0" if none $ $ 4. Taxable value,* required $ i ,q(---1 $ 3C1 21q 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. 9 P ;7+i or)&4( --- (0'15 r 1 pic -3c i -ri.' � 61 t'CE�- b aV1d p v'e n 1- cd v)D VI !1Ce -icr (t1lib IdeG Ci`-1 i (in • Conclusions of Law , Use additional sheets, if needed. t t % c . r-U-K, AppYcl i5 . - f ' � � C(--F e . o c, i 3 a 'L1 i , L t - , e , p K tinphf 2n cE . - t1/ apoecc i d Citrileci. x Recommended Decision of Special Magistrate Findings and conclusions above are recommendations. CI A ///':14_1EL- ,---,, , Sign re, special magistrate 5 � Print name at Signature, 74-444„,/, erk or representative p e Print name Date If this is a recommended decision, the board will consider the recommended decision on r 34 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 or visit our web site at I =. i 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 f LORI DA DECISION OF THE VALUE ADJUSTMENT BOARD R. 11/12 R. 11/12 VALUE PETITION Rule 12D- 16.002, F.A.C. Effective 11/12 DEPARTMENT County Monroe OF REVENUE The actions below were taken on your petition. ® These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition # R -104 2012 Parcel ID AK 9080136 Petitioner name Bluegreen Resorts Management, Inc. Property 1688 Overseas Highway The petitioner is: ❑ taxpayer of record ® taxpayer's agent address Marathon, Fl ❑ other, explain: Decision Summary ® Denied your petition ❑ Granted your petition ❑ Granted your petition in part Before Board Action Value Value from Value presented by property After Board y appra Lines 1 and 4 must be completed TRIM Notice Rule 12D 9.025(10), F.A.C. Action 1. Just value, required 31,288,720 Same 2. Assessed or classified use value,* if applicable 3. Exempt value,* enter "0" if none 4. Taxable value,* required 31,288,729 Same *AII values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision Fill -in fields will expand or add pages, as needed Findings of Fact Representatives from both parties appeared before the scheduled hearing and presented substantial evidence packages which were received into the record. The subject property is a timeshare hotel located in Marathon containing 58 units that are sold weekly (2,958 unit weeks). Included in the sales price are intangible items that are not subject to ad valorem taxation, such as "points ", the ability to exchange weeks or location, etc. The body of law surrounding timeshare properties and their valuation for ad valorem taxation purposes is generally included within FS 192.037 and Florida's Administrative Code 12D- 6.006. These two documents have been examined and applied in the instant case. The PAO enjoys the Presumption of Corectness established by FS 194.301 and indicated compliance with the eight statutory criteria (FS 103.011) during the presentation of their case, utilizing sales of unit/weeks occurring during the tax year within the subject property. The Petitioner submitted additional unit/week sales and valued the units by their physical characteristics (efficiency, 1 BR and 2BR), deducting 80% for Cost of Sale. Also included in the evidence package is the Bluegreen corporate SEC filing for the appropriate period. Petitioner stated the subject's expenses are actually • greater than the 50% suggested by statututory guidelines as indicated by the SEC line item "Selling and Marketing Expenses" (which also includes and "onsite management fee ") is included in its entirety . The Special Magistrate has concerns as to whetheer "onsite management" is appropriate for application to Cost of Sale utilization. Conclusions of Law The SEC filing indicating a higher Cost of Sale expense than 50% is not specific to the Marathon property and contains data from all the properties under the Bluegreen Management umbrella. In order to utilize greater than 50% COS, a Special Magistrate would require a more detailed, property specific analysis of the expenses directly attributable to selling costs. It is my opinion that the Petitioner has failed to overcome the Presumption of Correctness, and this Petition is denied. ❑ Recommended Decision o Special Magistrate Finding and conclusions above are recommendations. 4 ,1 kd j _ 0 , Patricia P. McGrath, J.D. March 21, 2013 Signal ial m. .is Print name Date �t - Vie ii j ! z . 7 - 3/ /2o /3 Signa ure, VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call or visit our web site at ❑ 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 1i 1 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 friCi 'The actions below were taken on your petition. X These actions are a recommendation only, not final. I I 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 # A I2r ,9c1 Parcel ID /- g(, %31(n rR Petitioner name DaVl le i we Address (4115 (2-01 The petitioner is: taxpayer of record taxpayers agent . � L i other, explain: ! Decision Summary igi Denied your petition Granted your petition (l 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 $ .IA 3/0M- $ 2. Assessed or classified use value,* if applicable $ $ 3. Exempt value,* enter "0" if none $ $ 4. Taxable value,* required $ 2 4 $ `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 additi sheets, i n eeded. b ) `� a, <5F 1,x:-9 N h � -rYl rfl Q L W - t l F fit, 'r i k , I< -!cam rn ae-n� Pe r p ri , n -f .cr. -t k �, c(2 t-l-h .-z )e . di r - eLY t ale — 4. IA `rte. PAS CE iler1((IQti -Un i u L I- e Conclusions of Law • Use a tional sheet if needed. 0 t_nC'� r � I ) b r nr t i � S U (C { � � r�r�Gt U v c li �' 1� �"1Gn E`, -12 L�"� - v 1.2_ t.Q_Q. , i art. w51 r -Ff1G - vl Gr C�V Il hy CCry Q�,a bl lrt� • ')( Recommended Decision of Special Magistrate Findings and conclusions above are recommendations. . Signature, pec qn istrate �J 1 Print 14 name K__ at Signature, VAB e rk or representative Print name Date If this is a recommended decision, the board will consider the recommended decision on 1 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. i To find the information, please call or visit our web site at ` L J Final Decision of the Value Adjustment Board Signature, chair, value adjustment board Print name - - -- Date of decision , Signature, VAB clerk or representative Print name _ Dte mailed to parties FLORIDA DECISION OF THE VALUE ADJUSTMENT BOARD DR -485V VALUE PETITION N 12/09 f." \ Rule 12D- 16.002 DEPARTMENT Florida Administrative Code OF REVENUE County ii lci ce The actions below were taken on your petition. )C These actions are a recommendation only, not final. I I 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 # p1{�9 _ � ,' A,2_ Parcel ID I r2 — Petitioner name ftultel (1)e - Address The petitioner is: n '® taxpayer of record taxpayer's agent I (Q r "� v) ` - � �� -,-�� • I other, explain: Y, ) Iai 1 tt 3 30.r L( j Decision Summary J Denied your petition 1 I Granted your petition I I Granted your petition in part Value Before Board Action Lines 1 and 4 must be completed. Value presented by property appraiser After Board Action Rule 12D- 9.025(10), F.A.C. 1. Market value, required $ (GM ZL3 $ 2. Assessed or classified use value,* if applicable $ $ 3. Exempt value,* enter "0" if none $ - $ 4. Taxable value,* required $ /, . c q / $ *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 G Use additional sheets, if needed. F `� 1ni--+t efezl: ✓di f��, v() l (���'1 01 CC�f� Ct�ppt��c� 'YJ� 1 [It! 1 °'X>I'1 , G2_{ �� lY v Z` `-f'�: 6 � I I ►1�. 1 ( IC , 4_4tG )Zr Sc,Li> I'V'1 r H j Go IS 4 hal- oLr, , r ) {, - i I t Y iIL c uVe i'xi dlv C i ./ k1pn a b ( ( IiV . Conclusions of Law / Use additional sheets, if needed. P +, � �' ) uttd --it Lct.ounu - _ ?Pit t5 P Cr) 6 -F Ctr v,c-ine � C of cp i I Oki peki co Lab 4ULa( x Recommended Decision of Special Magistrate Findings and conclusions above are recommendations. ( 9 -f Mr, i .,; i _ Signature, s eclat m agis rate ' ` �Y I � ` ��. 14 _ cra.„......„.4.4. / Print name Date Signature, VA: Ierk or representative Pz�, `Ja 44 ,:-.) ` 31 t �i 1 Print name Date If this is a recommended decision, the board will consider the recommended decision on j 6� Address at 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 I Final Decision of the Value Adjustment Board • Signature, chair, value adjustment board — — Print name mate FIdeciswn Signature, VAB clerk or representative - -- Print name - -- bete mailed to partes J C �' i I FLORIDA DECISION OF THE VALUE ADJUSTMENT BOARD DR -485V VALUE PETITION N. 12/09 l� Rule 12D- 16.002 DEPARTME Florida Administrative Code OF REVENUE County (I.O / t (o The a ions below were taken on your petition. hese actions are a recommendation only, not final. I 1 These actions are a final decision of the VAB. i 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 # R ! yZ - 2-012_ Parcel ID /255513 00193620 Petitioner name - 3 - 0h o R, 6- S � 4 t V j Address 15 E. C 66e_a4 ib The petitioner is: 0 taxpayer of record ❑ taxpayer's agent S -, AA ,.,c.r /� c ,4 /C4 t / F2 . ❑ other, explain: V Decision Summa , 1 your petition n Granted your petition E 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 $ y`7' 7 /1 $ // `7/7, / JY 2. Assessed or classified use value,* if applicable $ $ 3. Exempt value,* enter "0" if none $ 0 $ `` 4. Taxable value,* required $ L P - 17, a ` $ y r- J 7 [ 8 *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 t Findings of Fact / Use additional sheets, if needed WnSi Wei f4 re� '1 etl t��cr► c..-e-- p,� il � ic� d 6 y 4 �1 7119 ,�Eic. ]`f1�'/C LJaS a c le S G�� t pe d� I Yo S'y aarc t- _t. . r �{ v i e L,,J(i 9 ad u.f-,,• �13. -,A, ry P. e 1J fl, - 6l d J ,Jr c �+-� r 2�/lY� ll�� f I F . o k ..l & /ra.t-t A . , JO (kJ w 4 t:t ft -1.1 �s G-S a ) U it i J e . 'Tha f ) fk7 4 ri 0 (' / ter c G� a i O,, /i, Lk ( Conclusions of Law Use additional sheets, if needed. t,-.y_ 0 r-t pa/lc/014E4 e-e- e - Olt e Alia -a4c_.2 4- Pro p_01/47 appr4 h4./ V Reco me ded Deci 'on of Special Magistrate Findings and conclusions above are recommendations. 1 i . Z ge (% + �1 - /hj /4 62_ // yii Si• I ••. _, spe . .I ""a trite Print name Date de...-..-.1.414. ea e / Q aS . 14 a.•, U. ._K.._ Z/ /112 • 13 Signa ure, VAB c erk or representative Print name Date -r- If this is a recommended decision, the board will consider the recommended decision on / $ / 9 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 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 e, c, Pao rtc-ikiDA DR -485V DECISION OF THE VALUE ADJUSTMENT BOARD R. 11/12 VALUE PETITION Rule 120-16.002, F.A.C. ■ / Effective 11/12 IDEPAkfivIENT County: MONROE OF REVENUE The actions below were taken on your petition. Q1 These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition # R145 - 2012 Parcel ID 9088086 Petitioner name ROBERT ALBRECHT Property DR The petitioner is: 0 taxpayer of record ❑ taxpayer's agent address CUDJOE CONCH ❑ other, explain: UDJ KEY, FL L 33042 Decision Summary I1 Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraise Action Rule 12D- 9.025(10), F.A.C. 1. Just value, required 589,983.00 589,983.00 589,983.00 2. Assessed or classified use value,* if applicable 589,983.00 589,983.00 589,983.00 3. Exempt value,* enter "0" if none 0.00 0.00 0.00 4. Taxable value,* required 589,983.00 589,983.00 589,983.00 *AII values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision H11- fields zidl expand or add pages as reedeJ. Findings of Fact PETITIONER DID NOT APPEAR AND SUPPLIED NO DATA. PAO EMPLOYED MASS APPRAISAL METHODOLOGY AND CONSIDERED 28 SALES. THREE OF THE FIRST FOUR WERE SIMILAR IN SITE SIZE, LOCATION, FLA SIZE AND AMENITIES TO SUBJECT. VALUE AFTER ADJUSTMENTS WAS $628,452. Conclusions of Law PAO VALUE IS WELL SUPPORTED. RECOMMEND PAO VALUE BE UPHELD AND PETITION BE DENIED. Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. f , - REGINA E CORCORAN 01/11/2013 Si•_ . 74 - specia aeistrate / Print name Date t -� e. Ia. a. ��IL r /14i Lo 13 Signature, VA: clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on j I3q at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call or visit our web site at ❑ 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 G C : r /4-1 3 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 Monroe The actions below were taken on your petition. ( ✓( These actions are a recommendation only, not final. These actions are a final decision of the VAB. If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment (sections 193.155(8)(k), 194.036, 194.171(2), and 196.151, F.S.). Petition # R179 -2012 Parcel ID 00196720 Petitioner name Radmila Brozkova Address 551 E Shore Dr The petitioner is: El taxpayer of record El taxpayers agent Summerland Key, FL 33042 other, explain: Decision Summary ( ✓ Denied your petition '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 $ 1,476,766 $ 2. Assessed or classified use value,* if applicable $ $ 3. Exempt value,* enter "0" if none $ $ 4. Taxable value,* required $ 1,476,766 $ *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. See attached. Conclusions of Law Use additional sheets, if needed. Based on the evidence provided, the Property Appraiser's Office has established a presumption of correctness, FS 194.301 (1). The assessment is upheld. • Recom - n • zrk cision • • • . iai Magistrate Findings and conclusions above are recommendations. .---,garri1■ Kevin Talbott 02/20/2013 Signatur- .peci m:gi tat: 7 Print name Date 1744 -11 G. ls t a.1 Z / / 2•" Signature, VAB cl k or representative Print name Date If this is a recommended decision, the board will consider the recommended decision on / 11 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 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 P - }-' February 20, 2013 Petition R179 -2012 • Findings of fact continued. The petitioner has provided an appraisal, which has the same comparables used by the Property Appraiser's Office. The petitioner did not provide support for the lack of location /site adjustments to sales one, two, three and four. The same comparable sales were considered by the Property Appraiser's office, and were adjusted for locational /site differences. I have also considered the letter provided by Ira Evan Weintraub on the petitioner's behalf. This letter does make specific points as to the relevancy of the comparable sales used by the Property Appraiser's Office and the adjustments. The letter does address credible issues, however, it fails to provide market data for the argument. The petitioner does not provide any market data to support the lack of location /site adjustments not made on petitioner's appraisal. The petitioner has provided support for their estimate of value, however, the petitioner must overcome the Property Appraiser's presumption of correctness. I have not received any evidence to support or discredit the adjustments made to the sales use by Property Appraiser's Office. Based on the review of this data, I find that the Property Appraiser's Office has supported its case. I have not found any supporting market data to prove the Property Appraiser's assessment is incorrect.