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04/15/2021 VAB Final Meeting AGENDA MON ROE COUNTY VALUE ADJUSTMENT BOARD April 15th, 2021 2020 FINAL MEETING 10:00 A.M. Call to Order Marathon Government Center Salute to Flag 2798 Overseas Highway, 2nd Floor Marathon, FL. 1. Chairman's Statement on Public Comment: • The VAB welcomes comments from petitioners about any issue or concern related to their petition or processes of the VAB. Anyone wishing to speak before the Board should notify the VAB clerk. • When addressing the Board, please state your name and petition number. Each speaker is allowed five (5)minutes to address the Board. • As adopted by the Board at the 2020 Organizational Meeting; there are no de novo hearings or appeals heard during the Final Meeting of the Value Adjustment Board. a. Public Comment from Petitioners. 2. Approval of the 2020 VAB Organizational Meeting Minutes of September 25th, 2020. 3. Approval to Adopt the Special Magistrates' 2020 Recommended Decisions on Exemption & Valuation Petitions. 4. Approval of the 2020 VAB Expenditure Audit Trail for Expenditures from the Special Magistrates, VAB Counsel, & Publication of Legal Notices. 5. Approval of the 2020 Anticipated Expenditures from the VAB Counsel, Special Magistrates & Publication of Legal Notices up to the Date of the Final Meeting. 6. Approval of the 2020 Certification of Tax Roll for Real Property&Tangible Personal Property. 7. Adjournment. ADA Assistance:Anyone needing special assistance at the Value Adjustment Board's meeting due to a disability should contact the Clerk's Office at(305)292-3550,one week prior to the meeting. v J MINUTES OF THE MONROE COUNTY VALUE ADJUSTMENT BOARD Organizational Meeting Marathon Government Center September 25 h,2020, 10:00 A.M. The 2020 Organizational Meeting of the Monroe County Value Adjustment Board was convened. Present at the meeting were County Commissioner David Rice, School Board Member John Dick, School Board Citizen Member Mike Leonard, Clerkof,Court Kevin Madok, VAB Counsel Jennifer Sanchez, VAB Clerk Sally Abrams, Property Appraiser Scott Russell, and Property Appraiser Supervisor DeeDee Harnish. Members not present were County Mayor Heather Carruthers, County Commissioner Craig Cates, School Board Chair Mindy Conn and Commission Citizen Member John Repetto. Item 1. School Board Member John Dick called the meeting to order and lead the Pledge of Allegiance. Item 2. County Commissioner David Rice, County Commissioner Craig Cates, County Commissioner Heather Carruthers,Alternate; School Board Member John Dick, School Board Chair Mindy Conn, Alternate; School Board Citizen Member Mike Leonard, and County Commission Citizen Member John Repetto are the Members of the 2020 Value Adjustment Board.Their contact list was provided in the agenda packet. Item 3. Motion was made by School Board Member John Dick and seconded by School Board Citizen Member Mike Leonard to appoint County Commissioner David Rice as Chair and School Board Member John Dick as Vice-Chair. Motion carried unanimously. Item 4. Motion was made by School Board Citizen Member Mike Leonard and seconded by School Board Member John Dick to ratify the contract with Jennifer G. Sanchez, Esq., to continue as Private Board Legal Counsel for the Value Adjustment Board, contract term expiring September 30, 2022. Motion carried unanimously. Item 5. Motion was made by School Board Member John Dick and seconded by School Board Citizen Member Mike Leonard to adopt the following Resolution implementing the authorization provided for in Section 194.013, Florida Statutes, to require a filing fee for certain petitions filed with the Board. Motion carried unanimously. RESOLUTION NO. 001-2020 Said Resolution is incorporated herein by reference VAB 2020 Organizational Meeting Minutes September 25,2020 1 of3 V Item 6. Upon the Recommendation of VAB Counsel, Jennifer G. Sanchez, motion was made by School Board Citizen Member Mike Leonard and seconded by School Board Member John Dick appointing the 2020 Special Magistrates as listed. Motion carried unanimously. • Special Magistrates for Exemption and Classifications - David Van Loon and Rinky Parwani. • Special Magistrates for Valuation— Residential and Commercial — Kevin Talbott and Steven Nystrom. • Special Magistrates for Tangible Personal Property—Steven Nystrom Item 7. Motion was made by School Board Citizen Member Mike Leonard and seconded by School Board Member John Dick to adopt all administrative actions. Motion carried unanimously. a. Authorize Board Counsel to review and make good cause determinations of late- filed petitions for tax appeal year 2020, pursuant to Rule 12D.9-015; ratifying such good cause determinations, if any, made to date. b. Direct the Board Clerk to interpret "filed" as when the petition is received by the Clerk, and not to base a timely filing on the postmark. - --- -c. Authorize the Board Clerk, or her designee, legal counsel, to re-schedule hearings requested by petitioners or Property Appraiser for a single time good cause. F.S 194.032 (2)(a).. d. Authorize the Board Chair to sign all documents upon VAB Attorney review. e. Grant the Board Clerk flexibility in scheduling hearings and meetings pursuant to Executive Order No. 20-69 (extended by Executive Orders No. 20-112, 20-139 and 20-150), Monroe County Emergency Directives 20-06 and 20-10, and the Center for Disease Control ("CDC") social distancing guidelines established to contain the spread of the COVID-19 virus by conducting hearings and meetings via Communication Media Technology ("CMT") using a Zoom Webinar platform and/or telephone only when conducting "in-person" hearings or meetings cannot conform to the COVID-19 Protocols set therein. ------f. Adopt no telephone hearings during the 2020 tax appeal year unless necessitated by the COVID-19 Protocols listed above. g. Approve confirmation of denial of all petitions without further hearing when petitioner has not made partial payment of property taxes by deadline, pursuant to F.S. 194.014. VAB 2020 Organizational Meeting Minutes September 25,2020 2 of3 J Item 8. Motion was made by School Board Member John Dick and seconded by School Board Citizen Member Mike Leonard to adopt the 2019 VAB Final Meeting Minutes of July 22, 2020 as presented. Motion carried unanimously. Item 9. Jennifer G. Sanchez, VAB Counsel, reviewed the 2020 Legislative Changes with the Board.No Board action was taken. Item 10. Motion was made by School Board Member John Dick and seconded by School Board Citizen Member Mike Leonard to approve the 2020 Initial Certification of the Unadjusted Tax Rolls Pursuant to Fla. Statutes Sec.193.122. Motion carried unanimously. Item 1 L Sally Abrams, Clerk of the Board, reported the number of petitions filed to date as follows: a. Exemption and Classification Petitions. 40 b. Valuation Petitions. 261 c. Tangible Personal Property Petitions. 55 d. Late-Filed Petitions(to date).1 Item 12. Sally Abrams, Clerk of the Board, announced that the tentative hearing schedule for the 2020 tax appeal year has yet to be determined. The Board will remain in session until all petitions have been heard. Item 13. Sally Abrams, Clerk of the Board, announced the 2020 VAB Reference List is available to the Public, Special Magistrates and Board Members. Item 14. Property Appraiser Report: Scott Russell, Monroe County Property Appraiser, addressed the Board. Item 15. Public Comment: No one from the public addressed the Board. There being no further tusiness to come before the Board, motion was made by School Board Member John Dick and seconded by School Board Citizen Member Mike Leonard to adjourn the meeting. Motion carried unanimously. Kevin Madok, CPA, Clerk and ex-officio Clerk to the Board of County Commissioners Monroe County, Florida Sally Al. Abrams, D.C. VAB 2020 Organizational Meeting Minutes September 25,2020 3 of 3 it J VAB Recommended Decisions 2020 Petition Petitioner/Agent Recommended Hearing D Name Decision Date Email E012 Taryn&Thomas Herr Denied 01.12.2021 Trvlvia88@gmail.com 1 E034 Joe Walsh Denied 01.12.2021 Tropicalsoup1@gmail.com 2 E037 Adrienne M.Curran Denied 02.11.2021 AdrienneC1234567@vahoo.com 3 E042 David Elbaum Denied 03.11.2021 5andbar757@aol.com 4 C053 Jenny Mae Murphy Denied 12.16.2020 J.M.M.8188@Gmail.com 5 C072 David Pichler,CBRE Denied 01.12.2021 David.Pichler@CBRE.Com 6 C075 Sunset Garden Estate Land Trust Denied 02.11.2021 JonWSimp@hotmail.com 7 C089 Alan lzenberg Denied 12.16.2020 Suzy@LowPropertyTax.com 8 Property Tax Professionals C091 Alan lzenberg Denied 12.16.2020 Suzy@LowPropertyTax.com 9 Property Tax Professionals C092 Alan lzenberg Denied 12.16.2020 Suzy@LowPropertyTax.com 10 Property Tax Professionals C143 Lucas Quary,Ryan LLC Denied 01.12.2021 Lucas.Quary@Rvan.com 11 C207 Alan lzenberg Denied 12.16.2020 Suzy@LowPropertyTax.com 12 Property Tax Professionals R001 Kelly Clarke,Owner Denied 12.15.2020 Keilah@aol.com 13 R004 Stanley Beck Denied 12.15.2020 JustValue@PropertvTaxLTd.Com 14 - -- Property Tax Consultants LTD ROOS Stanley Beck Denied 12.15.2020 JustValue@PropertyTaxLTd.Com 15 Property Tax Consultants LTD R008 Stanley Beck Denied 12.15.2020 JustValue@PropertyTaxLTd.Com 16 Property Tax Consultants LTD RO30 Stanley Beck Denied 12.15.2020 JustValue@PropertvTaxLTd.Com 17 Property Tax Consultants LTD R017 Jenny Mae Murphy Denied 12.16.2020 J.M.M.8188@Gmail.com 18 R019 Herbert V. Herriman Trustee Denied 01.27.2021 hherriman123@bellsouth.net 19 R027 Scott Robins Denied 01.27.2021 Srobins@bellsouth.net 20 R030 Michael S. Kaufman Denied 01.27.2021 MSKLAW@att.net 21 R038 Alan Izenberg Denied 12.16.2020 Suzy@LowPropertyTax.com 22 Property Tax Professionals R041 Stanley Beck Denied 12.15.2020 JustValue@PropertyTaxLTd.Com 23 Property Tax Consultants LTD V V DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC t le EXEMPTION, CLASSIFICATION,ASSESSMENT DIFFERENCE Rule 120.16002 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, F.A.C. OR QUALIFYING IMPROVEMENT PETITION Ee.01/17 FLORIDA The actions below were taken on your petition In, Monroe .County. ❑v 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 circylt court to further contestyour assessment. t$es sectons193:155(8)(I),194.030,19417112),198.151,and 197.2425,Flodde.Statutas:)i - Petition# E012-2020 .-' Parcel ID 000506e0-000101 _ , I Petitioner name 'Tarvn Herr&Thomas Herr ' ;i I•Properly 696 United Street The petitioner lsr❑ taxpayer of record U representative I address Key West,FL 33040 ❑other,explain:- i • ' (Decision Summary' `❑ DeniedSourpetttlon ❑ Granted yoyr petition ❑ Grantedyour titlon impart 1 , .- . .. - _.._ . Value from • Value before Board Adloni Value after Lines 1 and 4 must be completed Value presented by property appraiser TRIM Notice Rule 120.9 02500,,F.AC. Board Action 1.Just value, required__ - ,-,__ .. _'. _ 12. Assessed or classified use velUrR �i, applicable " _ f 3. Exempt value;'enter°0 if none - f ' 4.Taxable value;required AR values entered should be county taxable values.School and other taxing authority values may differ.(Section 196 031(7) F.S:) _ j, . _ Reeeon for Petition _ _._ _-. _ __ --.. ❑ Homestead Widow/er 0 Blind ❑Totally and permanently disabled veteran ❑ Low-income senior ip Disabled ❑Disabled veteran ❑ Use classification,specify - ❑Pawl/grandparent assessment reduction 0 Deployed military 0 Use exemption,specfy 0 Transfer of homestead assessment difference ❑Qualifying Improvement - ❑ Change of ownership or control - -_,_ .. 0 Other,specify. Reasons for Decision Fill-In fields will expend,or add pages as needed..' Findings of Fact - .- - - See Attached Cericiusiohiof Law - -- See Attached ecommended ,cisl Special Magistrate The finding and conclusions above are recommendations. David Van Loon _ _ / j,p/a� """ ///a/ p_. egis a Print name /DateI. i Sully M CIrta, -Abrit ptf' _ S.M.Abrams ... 01.12121 II,Si ,re,VAS clerk or special representative Print name- - e I if this is a recommended decision,the board will oonslder the recommended derision on at ❑AM ❑ PM. Address II !i the line above is bank,please call.3052923550 _,-or visit our website at ... -- . I ❑ Final Decision of the Value Adjustment Board _ 1 Signature,chair;value adjustment board Print name - -Date of deCislon' - ` Signature,VAB clerk or representative _t, - Print name Date mailed to etas 1 r 6+ J I REASONS FOR DECISION This matter having come before the Special Magistrate sitting for the Value Adjustment Board on January 12, 2021. The Property Appraiser having appeared through its Attorney, John Dent, Applicant appearing pro se and the Special Magistrate having considered the Petition, heard argument of Counsel for the Property Appraiser and the Petitioner and testimony from Ms. Malgrat from the Property Appraisers office and being otherwise fully advised in the premises, the Special Magistrate hereby makes the following findings of fact and conclusions of law; Findings. of Fact. 1. This is a Petition for a portability of an homestead exemption from ad valorem taxes in Monroe County Florida for real property that is owned by Taryn & Thomas Herr (the "Petitioner") . 2. Petitioner owns 898 United Street, Key West, Florida 33040. 3. Petitioner previously owned 2521 Fogarty Avenue, Apt. 1,. Key West, Florida, 33040, on which Petitioner received a Homestead Exemption. 4. The Petitioner timely filed her Petition to the Value Adjustment Board and Request for Hearing. 5. The Property Appraiser denied the portability of the Petitioner's Homestead Exemption due to the lack of evidence that the homestead located at 2521 Fogarty Avenue, Apt. 1, Key West, Florida 33040 "did not accumulate any Save Our Homes Value" . 6. The Property Appraiser presented testimony of Ms. Malgrat as to why the exemption was denied. Additionally, the Property Appraiser submitted evidence as to the 2019 assessed value of 2521 Fogarty Avenue, Apt. 1, Key West Florida which showed the assessed value was identical to the total value. 7. The Petitioner did not provide any evidence to refute the Property Appraiser's Evidence. Procedure / Rule of Law • 8. Under Rule 12D-9.027 (4) (a) , F.A.C. , in administrative reviews of denials of exemptions, a special magistrate E012-2020 !V J shall follow the following sequence of general procedural steps: a. Determine whether the denial was valid or invalid; b. Review the exemption denial, and compare it to the applicable statutory criteria in Section 191.193 (5) , Fla. Stat. ; c. Determine whether the denial was valid under Section 196.193, Fla. Stat. ; and d. If the exemption denial is deemed to be invalid, not give weight to the exemption denial or to any evidence supporting the basis of such denial, but shall instead proceed to dispose of the matter without further consideration in compliance with Fla. Stat. 194.301, Fla. Stat. 9. If the exemption denial is found to be valid, the special magistrate shall proceed as follows: a. Consider admitted evidence presented by the parties; b. Identify the particular exemption issue that is the subject of the petition; c. Identify the statutory criteria that applies; d. Identify and consider the basis used by the property appraiser in issuing the exemption denial for the petitioned property; and e. Determine whether the admitted evidence proves by a preponderance of the evidence that the property appraiser's denial is incorrect and the exemption should be granted because all of the applicable statutory criteria are satisfied. 11. The special magistrate is confined to only consider the admissible evidence presented at the final hearing on the Petition. Analysis. A, Petitioner' s appeal is based upon the portability of her prior homestead exemption from her Fogarty Avenue Property. B. The portability would be based upon the 2019 Assessed Value. of their Fogarty Avenue, property. C. This Board does not have jurisdiction to make any determination over the 2019 assessed value as that time period has run. E012-2020 4 D. As such, Petitioner cannot retroactively amend the 2019 assessed value based upon the sales price she received for her Fogarty Avenue property in 2020. Conclusion of Law Based upon the evidence presented, and the lack of jurisdiction to amend the 2019 assessed value of Petitioner's Fogarty Avenue property, it is recommended that the Value Adjustment Board DENY the Petitioner's Petition to the Value Adjustment Board for portability Homestead Exemption. E012-2020 tO J i ' DECISION OF THE VALUE ADJUSTMENT BOARD DR-485)C ��f • I EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE ;Rule 12D 10.002 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, F.A.C. OR QUALIFYING IMPROVEMENT PETITION ae.ovo FLORIDA . . ._-- The actions below were taken on your petition In. Monroe._ - _ _ _County. i' 1 ✓❑These actions are a recommendation only, not final. ❑ These actions are a final decision of the VAB. 1 ' 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 I court to further contesuassessment. (S 9our ee sections 193.155(8)(I)', 184.036,104.171(2),198.151,and 197.2425,Florida Statutes.r. Petition# _E034-2020 __ - Parcel ID 0011484d-000000 Petitioner name.- ShrirnpFann.Housing,LLC. Property 23801 Overseas Hwy. i The petitioner is:LJ taxpayer of record LIrepresentatle address Summerland Key,FL 33042 D other,explain _ -. 1 Decision Summary' _ 0 Denied your petition . LI Grantedyour petl{Ion 0 Grantedcyour petition in part' I. i !. Value from I Value before Board Adtion�, Value after Lines 1 and 4 must be , completed + TRIM Notice Value presented by property appraiser 1, Board Action ;,; . ' . Rule 12D-9.025(10),FA.C. "'1. Just value, required � -_ 3.Assessed or classified use value,' if - -- - - ` j applicable_. _ _. . 3. Exempt_value,•enter'0" If none -. . . 4.Taxable value*required -- 'All values entered should be county taxable values.-School and other taxing authority values may differ.(Section 198.031(7),F.S.) Reeeon for Petition __ _ __, . ❑ Homestead ❑Widowler ❑ Blind ❑Totally and permanently disabled veteran • ❑ Low-income senior ❑ Disabled 0 Disabled veteran 0 Use classification,specify, 0 Parent/grandparent assessment reduction 0 Deployed military i]Use exemption,specify -.Agriculture . ❑Transfer of homestead assessment difference ❑Qualifying improvement - ❑ Change of ownership or control _ _❑Other, specify ' Reasons for Decision Flit-In fields will expand,or add pages as needed Findings of Fact ' - - . Petitioner was duly noticed for the hearing set for January 12,2021. Petitioner and or Its Representative failed to show for the hearing and not file or state good cause for not appearing. Conclusions of Law - - ' - - Pursuant to Rule 120-9.021(8),the relief requested by Petitioner is hereby denied. The decision is being Issued In order that any right the Petitioner may have to bring an action in Circuit Court is no impaired. :( rZLRecommended Decision pedal Magistrate The finding and conclusions above are recommendations. David Van Loon l.i m • trele ,' � - Print name ate ' V+4$ clerk _ S.M.Abrams 01.12.2021 Signature,VAB derk'or special representative Print name If this is a recommended dedslon,the board will consider the recommended dedsion on at 0 AM 0 PM. 1. Address .. _ .- . If the line above is blank,please call305-292-3550 or visit our website at. ' - .. 1 ❑ Final Decision of the Value Adjustment Board ,,' Signature,chair,value adjUstment board -' -- - _. ' Printhame - - Date of decision r Signature,VAB clerk or representative Print name_ _ . -_ '..Date mailed to parties.. fit+) J giDECISION OF THE VALUE ADJUSTMENT BOARD DR-EXEMPTION,CLASSIFICATION, ASSESSMENT DIFFERENCE R. 05xC 6.0 2 TRANSFER,CHANGE OF OWNERSHIP OR CONTROL, Rule 120.16A02 F.A.C. OR QUALIFYING IMPROVEMENT PETITION Eff.01/17 FLORIDA The actions below were taken on your petition in Monroe County. [] These actions ere 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(6)(I) 194.036,194.171(2),196.151,and 197.2425,Florida Statutes.) Petition# E037-2020 Parcel ID 00024320-000100 Petitioner name Adrienne M.Curran Property 1408 Albury Street The petitioner is:U taxpayer of record❑representative address Key West, FL 33040 0 other,explain: Decision Summary id Denied your petition Li Granted your petition Li Granted your petition in part Value from Value before Board Action Value after Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Board Action Rule 12D-9.025(10),F.A.C. 1. Just value,required 2.Assessed or classified use value,`if applicable 3. Exempt value;enter 10'If none 4. Taxable value,*required 'NI values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),FS.) Reason for Petition O Homestead ❑Widow/er 0 Blind ❑Totally and permanently disabled veteran ❑Low-income senior ❑ Disabled ❑Disabled veteran ❑ Use classification,specify O Parent/grandparent assessment reduction ❑ Deployed military 0 Use exemption, specify ❑Transfer of homestead assessment difference ❑Qualifying improvement ❑Change of ownership or control ❑Other,specify Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact See attached. Conclusions of Law See attached. Recommended De o pecial Magistrate The finding and conclusionsaba a are recommendations. •� �jj David Van Loon 03.17.2("te S aped magistrate ,,,,,,u,Aeas+,•u�•w<�, Print name a Sally Michele Abrams °.`" " '"m asw "'°'" S.M.Abrams 03.17.2021 Signature,VAB Berk or special representative yum Print name Date If this is a recommended dedsion,the board will consider the recommended dedslon on at AM ❑ PM. Address If the lineabove is blank,please call 005 292 3&50 _or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB Berk or representative Print name Date mailed to parties V REASONS FOR DECISION This matter having come before the Special Magistrate sitting for the Value Adjustment Board on February 11, 2021. The Property Appraiser having appeared through its Attorney, John Dent, Applicant appearing through her attorney Bernadette Restivo and the Special Magistrate having considered the Petition, heard argument of Counsel for the Property Appraiser and the Petitioner and testimony from witnesses from the Property Appraisers office and on behalf of Petitioner Curran as well as post hearing documentation and argument and being otherwise fully advised in the premises, the Special Magistrate hereby makes the following findings of fact and conclusions of law: Findings of Fact 1. This is a Petition for reinstatement of a Homestead Exemption for property owned by Adrienne Curran, M.D. (the "Petitioner") . 2. Petitioner owns 1408 Albury Street, Key West, Florida 33040. (the "subject property") which previously had a homestead exemption on the property. 3 . The Petitioner timely filed her Petition to the Value Adjustment Board and Request for Hearing. 4 . The Property Appraiser issued a Non-Renewal of the Homestead Exemption due to evidence that the property was rented as of January 1, 2020 to a Dan & Jill Krapfl. 5. The Petitioner presented evidence, in which she agreed in part with the evidence presented by the property appraiser, however put forth evidence that although the lease agreement was signed and dated on January 1, 2020, possession of the subject property was not handed over until January 3, 2020, which negates any non-renewal issues by the property appraiser. Procedure / Rule of Law 6. Under Rule 12D-9.027 (4) (a) , F.A.C. , in administrative reviews of denials of exemptions, a special magistrate shall follow the following sequence of general procedural steps: a. Determine whether the denial was valid or invalid; E037-2020 J b. Review the exemption denial, and compare it to the applicable statutory criteria in Section 191.193 (5) , Fla. Stat. ; c. Determine whether the denial was valid under Section 196.193, Fla. Stat. ; and d. If the exemption denial is deemed to be invalid, not give weight to the exemption denial or to any evidence supporting the basis of such denial, but shall instead proceed to dispose of the matter without further consideration in compliance with Fla. Stat. 194.301, Fla. Stat. 7. If the exemption denial is found to be valid, the special magistrate shall proceed as follows: a. Consider admitted evidence presented by the parties; b. Identify the particular exemption issue that is the subject of the petition; c. Identify the statutory criteria that applies; d. Identify and consider the basis used by the property appraiser in issuing the exemption denial for the petitioned property; and e. Determine whether the admitted evidence proves by a preponderance of the evidence that the property appraiser's denial is incorrect and the exemption should be granted because all of the applicable statutory criteria are satisfied. 11. The special magistrate is confined to only consider the admissible evidence presented at the final hearing on the Petition. Analysis A. Petitioner' s appeal is based upon the timing and or handing over possession of the subject property to her tenants. B. The property appraiser has argued that the Lease Agreement is dated January 1, 2020, signed January 1, 2020 and therefore possession and control of the subject property was given on that date and the "term of the lease" controls. As such, Petitioner could not fulfill the requirement of residing on the subject property as of January 1, 2020 for the continuation of her Homestead Exemption. E037-2020 .10 C. Petitioner argues and presented evidence that despite the date of the Lease Agreement, the Tenants, based upon the holidays and travel issues, took actual possession on January 3, 2020, and that actual possession could not have taken place on January 1, 2020 because Tenant was not in town, the Petitioner was in the unit and the keys were not handed over until January 3, 2020 . Additionally, the Tenants did not make payment until January 3, 2020, all of which indicates that despite the date of the lease, the circumstances point to a lease actually beginning on January 3, 2020. D. Despite the ability to actually arrive on or before January 3, 2020, and when payment was made, the Landlord and Tenants executed a Lease Agreement which gave them legal possession on January 1, 2020. E. Additionally, despite questions about the validity of the Lease Agreement, Petitioner testified that Luckie Girl, Inc. was a company she has used in the past for her rentals and as such, it was a Lease she used in the past when renting property. To now argue that Luckie Girl, Inc. , had no authority to enter into the Lease Agreement, but also argue that the Lease was valid as of January 3, 2020 is without merit. F. In addition to testimony, Petitioner presented two cases, Tamel v. Stewart 697 So.2nd 821 (Fla. 1977) and Marsh v. Hartley 109 So.2d 34 (Fla. App. 1959) which in sum state that the Homestead Statues should be applied liberally and deference given to the homeowner. Both of these cases can be distinguished in this immediate matter. G. In Tamel, the State was attempting to actually seize the homestead property of defendants due to drug related activity. In this immediate matter, the Property Appraiser is not attempted to seize Petitioner's property, but rather non-renewing the homestead exemption which can be placed back on the property should Petitioner qualify in the future. The property appraiser is not attempting to divest the Petitioner of her property. H. In Marsh, the Court found in favor of the Estate of Marsh. The Court declared that the subject property was the homestead of the decedent, at his death and therefore ownership of the property should have been passed per the E037-2020 J Homestead statute. The Court analyzed the evidence presented and determined that the decedent, despite an absence from his homestead property, there was overwhelming evidence that he never intended to abandoned his homestead permanently and as such, when he passed away, he maintained his homestead. Due to the constraints of only considering evidence before the magistrate, this is distinguishable as no evidence was presented before this Court that the Petitioner intended to move back into the residence and resume living there on a permanent basis. Conclusion of Law Based upon the date of the Lease Agreement and the lack of substantial evidence to refute that legal possession was handed to the Tenants on January 1, 2020, it is recommended that the Value Adjustment Board DENY the Petitioner's Petition to the Value Adjustment Board for the renewal of the Homestead Exemption. E037-2020 V J DECISION OF THE VALUE ADJUSTMENT BOARD DR-485Xc a EXEMPTION, CLASSIFICATION,ASSESSMENT DIFFERENCE R.01/17 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, Rule 720.16.002 OR QUALIFYING IMPROVEMENT PETITION E.01r17 FLORIDA The actions below were taken on your petition in Monroe County. ®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. (See sections 193.155(8111 194.036,194.171(2),196.151,and 197.2425,Florida Statutes.) Petition#E042-2020 Parcel ID 147857 Petitioner name David Elbaum Property 225 Tollgate Blvd,lslamorada The petitioner is: ® taxpayer of record ❑.representative address ❑other,explain: Decision Summary ® Denied your petition ❑ Granted your petition n Granted your petition in part Value from Value before Board Action Value after Lines 1 and 4 must be completed TRIM Notice Valuepresenled bypropeny appraiser Board Action Rule 12D-9.025(101,F.A.C. 1. Just value, required $663,057 $663,057 $663,057 2.Assessed or classified use value,* if $663,057 $663,057 $663,057 applicable 3. Exempt value,* enter"0" If none $0 $0 $0 4. Taxable value,* required $663,057 $663,057 $663,057 "All values entered should be county taxable values.School and other taring authority values may differ,(Section 196.031(7),F.S.) Reason for Petition EI Homestead ❑Widow/er ❑Blind 0 Totally and permanently disabled veteran ❑Low-income senior ❑ Disabled 0 Disabled veteran 0 Use classification,specify ❑ Parent/grandparent assessment reduction ❑ Deployed military ❑ Use exemption,specify ❑Transfer of homestead assessment difference ❑ Qualifying improvement ❑Change of ownership or control ❑Other, specify Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fad • See attached. Conclusions of Law See attached. ® Recommended Decision of Special Magistrate The finding and conclusions above are recommendations. Rinky S. Parwani 3/16/21 Sig alA ure,pedal magistrate ' Digitally,4b Ml+orueelemraml Print name Date Caol y tVii Ci ICiC AUJfa Ills''c°,";,:",„;:i-SAn;,Tn.Mon cerkwe`,,"v"s'auKeass.M,Abrams 03.17.2021 Signature,VAB clerk or special r 'tefitalivr'° Print name Date If this is a recommended decision,the board will consider the recommended decision on at ❑AM ❑ PM. Address If the line above Is blank,please call gn5..2g2-accn or visit our website al ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Dale mailed to parties v+ Petition Number E042-2020 Findings of Fact: The Petitioner David Elbaum appeared with a witness Ms. Elbaum. On behalf of the property appraiser appeared counsel, John Dent, as well as Dee Dee Harnish, and three other property appraiser representatives whose names were inaudible on the record. The clerk and Board Counsel appeared. All parties were sworn in and the taxpayer overview was reviewed on the record. The Petitioner requested an exemption for homestead for 2015 through 2020. The Property Appraiser submitted into evidence a Motion to Dismiss,AG opinion 2001-83,a copy of the petition, a letter dated December 21, 2020, a property record card, letter dated April 17, 2020,notice of non-renewal, list corresponding numbers for statutory reference and explanation, certified mail receipt, letter dated January 6,2020,questionnaire to determine legal residency and eligibility, request to cancel exemption form, automatic renewal receipt, questionnaire to determine legal residency with a hand written note,letter dated September 14,2020,dates of rental, envelope, email dated December 29, list of addresses highlighted as audit, information look up, and voter status registration. The Petitioner submitted a Florida Aqueduct Authority payment list, Florida electric bill, tax returns, car registration, real estate license, invoices, vehicle registrations, Geico insurance, driver's license, and boat registration. The Property Appraiser counsel stated that the Petitioner did not qualify for the homestead exemption in 2015 through 2020. According to the Property Appraiser's counsel an application for homestead was not submitted in 2020. The notice of removal of homestead exemption and notice of lien provided notice of the Petitioner's rights. 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 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 2020, you must file new application for exemption on or before March 2,2020,which will be considered by this office. If this notice is postmarked after February 1, 2020, then pursuant to section I96.011(9)(e) Florida Statutes, you may file a new application within 28 days from the date this notice was sent, (May 15, 2020) Failure to file a timely application shall constitute a waiver of the exemption privilege for 2020." J The investigator for the Property Appraiser stated that petitioner was not qualified as of 2014 for the election. Petitioner was sent the notice of lien for years 2015 through 2019 after it was discovered in 2014 he was registered to vote in another county. The homestead was also removed for 2020 and the Petitioner was notified of his rights. The last application filed by the Petitioner was 2011. The Petitioner did not respond to the renewal notice. The Property Appraiser noticed the Petitioner on the record he should immediately file a 2021 application. The Property Appraiser testified to the certified mail issue which was completely irrelevant to the issue at hand.Dee Dee Hamish testified to voter and homestead fraud which was totally irrelevant to the issue at hand and incorrectly stated the issues the magistrate was to decide. The Petitioner stated the Petition was contesting for years 2015 through 2020. Petitioner questioned the investigator.Petitioner lives at 225 Tollgate Boulevard. He does not reside at 1656 SW Cattail address, It is a home in the Petitioner's name where his daughter and granddaughter reside. He made the mistake of putting the voter registration at that address. He had no idea the voter registration that it was connected to homestead exemption. The Tollgate address is where is the driver's license is located. He moved his voter registration back to Tollgate. He turned in utilities and tax records are connected to property.He explained it will not happen again. He will do what he can to fix it. He felt that he was treated like a criminal and the property appraiser was rude.The property appraiser's office kept reading the statute to him.He contacted Mr.Russell and several others in the office. He had a family urgent matter where his grandson fell off his skateboard. He had forwarded his mail to a PO Box because it had been vandalized. The TRIM notice went to PO Box while he was out of town and then mail was sent back return.The Petitioner has felt this has been expensive and a lot of time for a silly mistake. The Petitioner thought his homestead was an automatic renewal, so he did not know why he had to file a new homestead exemption.Petitioner did not understand he had to refile when he lost his exemption and received the lien. Petitioner did not find the notices on the removal of the lien were clear that stated what he needed to do, The Petitioner admitted he had not filed a 2020 application for homestead and stated how would he know to file for a new application if he already has a homestead exemption. Petitioner stated he called the property appraiser while he was recuperating to discuss what he needed to do. Petitioner stated he did not yet file an application for 2021 either. In April and May Petitioner was traveling in his RV and he had no idea the property appraiser was trying to contact him. He got all his other mail. He did become aware of this issue with his TRIM notice.Petitioner stated he was ignorant of the law. He stated he did not purposely jeopardize his homestead exemption. All the evidence and testimony submitted at the hearing was admitted relevant and credible unless otherwise noted above. There were no objections to the evidence and testimony. No application was submitted for homestead in 2020 by the Petitioner, therefore no extenuating circumstances could be considered for the late file of the homestead application. Conclusions of Law: The Petitioner has not met his burden of proof by the preponderance of the evidence. y According to sections Florida Statutes 196.011 and 196.193,upon denial of the 2015 through 2020 exemption, the Petitioner was required to file a new application for homestead in 2020 for consideration by the Value Adjustment Borad. The Petitioner did not file a new application for 2020 homestead exemption for consideration by the Value Adjustment Board. This Value Adjustment Board does not have the legal authority to consider any other years at this time pursuant to statute.Therefore, it is recommended that this petition for exemption for 2020 be denied. Mr J � 1 DECISION OF THE VALUE ADJUSTMENT BOARD R.0/17 VALUE PETITION Rule 12D-18.002 F.A.C. FLORIDA Monroe County Err.01/17 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,i Florida Statutes.) _ _ Petition#C053 Parcel ID 00537820-000000. Petitioner name Jenny.Mat-Murnhv- Property 106360 Overseas Hwy Key Largo • :... - address The petitioner is: ® taxpayer of record ❑ taxpayer's representative ❑other,explain: . _ Decision Summary ® Denied your petition ❑ Granted your petition ❑ Granted your petition in part • Before Board Action . Value Value from Value presented by progeny eppaisel After Board Lines 1 and 4 must be completed TRIM Noticection - Rule 120-9.025(101,F.A.C.A I 1. Just value, required I 89,856 2,Assessed or classified use value,",if applicable!. „ 3. Exempt value,'enter"Cr if_none .`4.Taxable value required • 89,856 - - • 'Alj,vaiues_entered:should be county taxable values.School and other taxing.authority values may differ (5ectio_nJ96.031(7),F.S.)_. `Reasons for Deb-lsion "- _ Fill-in fields will expand,or add pages as needed. Findings of Fact - - ' - - _ _ -Petitioner did attend the hearing, no evidence was provided by the petitioner. The property appraiser did present Its case, using all 8 criterion. The property appraiser presumption of correctness has been upheld. Conclusidneof Law • "• • " • Based on the preponderance of the evidence, the assessment is uphelp, petition is denied. • ®R mm n ed eclat Magistrate Flnding and conclusions above are recommendations, Kevin Talbott 12416/2020 'Si alure sp latvna9l$de _ te Print name - - �- Dal¢ • • VAS clerk VAB Clerk 12.16.2020 Sigriature,VAB cleric or special repreaentetive - Print nerve - - Date If this Is a recommended decision,the board will consider the recommended decision on __ et if ' 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,305-292-3550 or visit ourwebsite at _ Ili ❑Final.Decision of the Value Adjustment Board_ _ __ - . _ - . _. . _ Signature:el-rely-value adjustment board"- ' ' ... Printname — 'Date bf decision' _:Signature,VAB clerk or represenfalive- - -— ' _ . - - Print name 1. - "'.. _: Date mailed 1o1edies]'. ii vi mi t, DECISION OF THE VALUE ADJUSTMENT BOARD DRde17 [ R.ov1 lilj.. VALUE PETITION Rule 120-1e.W2 F AC. MONROE - Flow* Ee.o1/17 FLEMBA The actions 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.(See sections 193.155(8)(I),194.036,194.171(2),196.151,end 197.2425;1 Florida Statutes.) _, __ _ _ - Petition#_ C072-2020 'Parcel ID 00051100-000100 • Petitioner name YOMTOB Key West LLC Property2212 N RooSevaltBlvd The petitioner is:©taxpayer of record❑ taxpayers atldrem.;Key West,54,33f144.Q- representative 0 other,explain: _ Decision Summary © Dented your petition 0 Granted your petition 0 Granted your petition in part Value Value from Before Board Action i After Board Lines l and 4 must be completed TRIM Notice Value presented by grocery appraiser Action _ Rule 12D-9.025(10),F.A.C. ' . - 1.Jus _tvalue, required - 2003783 2.Assessed o(classified use value,' If applicable _ I ( i 3.Exempt value,enter"0"if none 0_ ' _ 4, Taxable value,'required 2003783 H 'Ail values entered shguld.be.county taxable values:School and othenlaxing authttltklvalues maydllf@7.K.(SeCP0196.0311 7),F.S) - Reasons for Decision - - .. . _ F101n fields will expand.or add pages as needed Findings of Fact - Petitioner did not attend the hearing,did not send evidence to be conslderd.No good cause request pending. Conclusions of Law _ Relief Is denied,decision Is being issued In order that any right the petitioner may have to bring an action in circuit court is not Impaired. 1 iRec • dk 0 ... -of Special Magistrate Finding and conclusions above are recommendations. t Kevin Talbot) 0 1/1 212 0 21 t _ t§lgna rya - is e ' - - Print name Date 'AB VAB Clerk 01.12.2021 Slgnature.VAERclerk.or special representative Pnnt define Data it If this is a recommended decision,the board will consider the recommended decision on, at- . Address _ _. _ ..... 1 If the Ilne above is blank,the board does not yet know the date,time, and place when the recommended dedsion will be 'considered.To find the information, please call 305-292-3550 or visit our website at. .. ❑ Final Decision of the Value Adjustment Board I r Ii •=,Slgnature;'chair,value adjustment board - Print name - -- Date of decision ''i' i )Signature,VAB clerk orrep`re3'ehtabvai Print name _. Date mailed to'Parties:' ,^-' i DECISION OF THE VALUE ADJUSTMENT BOARD DRde5V 6 VALUE PETITION Rule12o 6.002� 1 FA.C; FLORIDA Monroe ,County ER.bill] 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 secUons 193.155(8)(I),194.036,194.171(2), 196.151,and 197.2425, ' Florida Statutes.). .___ Petition#C075 � - - - `-Parcel ID 00089090-000000 i Petitioner name SUNSET-GARDEN ESTATE LAND ; Property 93930 OVERSEAS Hwy Tavernier, FL • TRUST2/10/2014 '-- `` -- - ' address The-Pettit-loner is:j :taxpayer of record njaxpayer's representative ❑other, • explain .... . _.. _. _ . - . Decision Summary Denied/our petition ❑Granted your petition ❑ Granted your petition in part Value Value from BeforeB6aFdAction After Board Value presented by properly appraiser '' Lines 1 and 4 must be completed TRIM Notice Rule 12D9.025(f0),F A.C. Action , 1 Just value, required 42601 - - - 2.Assessed or cldeslfed tied value,*If applicable 3. Exempt value,*enter"0" If none 4.Taxable value,'required _ _ ._ 42601_ ', ' 'All values entered should be county taxable values,.School and othertaxinq authorityvalues mav differ.(Section-196.031(7),F.S.):' -' !Reasons for Decision Fill-In fields will expend,or add pages es needed.. Findings of Fad .. _,._.. .. .. _. . ...-- _ _ ._ Property appraiser presented Its case, breakind down the total land Into categories. Hardwood Hammock 3.11 ' acres, Environtmentally Sensitive Land 1.18 acres and another 1.61 acre.The property appraisers office did show support for the assessed value, they did meet all 8 criteria.The petitioner did present evidence most of I which dealt with the classification. _. _ -- __ . Conclusions of Law By preponderance of the evidence, the property appraiser did present its case. The petitioner did not provide any evidence that would overcome the property appraisers presumption of correctness. Petition Is denied. -'I Bco111, en)"•Vs cislon of Special Magistrate Finding and conclusions above are recommendations•. .'i .. Kevin Talbott 02/25/2021 "SIgnatur al tr �. - - - Print name Date S ' eralwY Sally Abrams 02.25.2021 Slgn-eters,VAB darker special representative' - ' Print name" Date If this is a recommended decision,the board will consider the recommended decision on. . .—.at.. - - -Address _ -- I If the line atiove IS-blank,the board does not yet know the date,time, and place wherithe recommended decision Will be considered.To find the information, please car 305-292-3550 or visit our website at n/a ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Pont name Date of decision Signature;VAB clerk or representatiVe. Print name Date mailed to readies! I fro J �,-^,- ,1 DECISION OF THE VALUE ADJUSTMENT BOARD DR-0485V //i1 i) VALUE PETITION Rule 12D-18.002 F.A.C. FIORIDA Monroe. - County ex.avn The actions below were taken on your petition. i, ®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#i089-2020 - Parcel ID 00214960-000000 Petitioner name Property Tax Professionals, Inc.- Property 28575 Overseas Hwy Little Torch r address The petitioner is ❑'taxpayer of record ® taxpayer's I�' representative ❑etheie%plath 8 Decision Summary ® Denied your petition ❑ Granted your petition ❑ Granted your petition In part " - . — Value Value from Before Board Action After Board ' Value presented by progeny appraiser,, Lines 1 and 4 must be completed TRIM Notice Action r _ " , Rule 12D-9.025(10),F.A:Q., " _ ' 1. Just value, required - - 843113 • ", i ' . 2.Assessed or classified use value,' if applicable 3 Exempt,value _enter"0: if none 4.Taxable value requited - 843113 _ - ! __ i `All values entered should be eu- ty.taxable values.School and other taxing authority values may differ (Section 196.031(7),F,S.) .1 Reasons for Declsldr( — Fill-in fields will.expand or add-kappa as needed. j'.Findings of Fact .... Petitioner did not attend the hearing. No good cause for petitioner's failure to appear. The petitioner did not ]present any evidence to be read at the hearing. Conclusions of Law . :..__.._ _ . __ _ _. _. _ :_ _. --. "-. -. I Petetion is denied,the decision Is being Issued in order than any right the petitioner may have to bring an action In circuit court is not imparied, . ® Rec me ed, 4 ton of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott _ -12/16/2020 Sign ure sp ial alagistrale Print name —'Date VA$ eterk VAB Clerk - 17.16.2020 Signature,VAB clerk or special representative Print name 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-viill be considered.To find the information, please call.10s-292-3550 - or visit our website at _ _ _ . , Q Final Decision of the Value Adjustment Board Signature,chair,value adiustrnenitioard - — ._ Print name Date of dedslon .. _ ._ w Signature,VAB dark or representative " Print name - Date mailed to pealed.' b+ J :•�;- ! DECISION OF THE VALUE ADJUSTMENT BOARD RRO857 VALUE PETITION Rule 12D-isso2 A F.A.C. FLORIDA .Monroe. County ere'ovn _bel . . e-t your i Thei' actions below were taken on your petition. I'.Z 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 , Flodda Pet tiont#It091-2020 Parcel ID00001230-000000 - -Petitioner name Property Tax ProfessIo_nals, Inc.- Property 511 Caroline St Key West ' address -The petitioner, is ❑taxpayer of record E taxpayer's representative ❑•other,explain t'_-. Decision Summary E Denied your petition ❑ Granted your petition 0 Granted your petition in part Value Value from Before Board Action ' After Board Lines 1 and 4 must be completed I TRIM Notice ,.value presented byvmpahY appralserl- Action Rule 12D-9.025(10),F.A,G. __ _ ._ i Just value, required - -- 8897449 . 2.Assessed or classified use value,' if applicable ,.. _ :.. _ , 3 Exempt value . _ . enter If none . - _ _ _. 4.Taxable value required ! 8897449 .y„_ _ -_ -'Ali values entered should tie county taxable values.School and othertaxing.authority values may differ.(Section 196.031(7),F.S,) Reasons for Decision " ` Fill-in fields will expand,or,addpages.asneeded. i Findings of Fact """'-. Petitioner did not attend the hearing, No good cause for petitioner's failure to appear. The petitioner did not present any evidence to be read at the hearing. . _ .a.... . .. .. . .. . __._.: .. r Conclusions of Law `. _ - _ - " - _— -`_- . - - Potation is denied, the decision is being issued in order than any right the petitioner may have to bring an action in circuit court Is not imparied. . 0 Keg.. Mip, act f ecision of Special Magistrate Finding and conclusions above are recommendations_,.i'. ss Kevin Talbott 12/l6/2020 "sign ,r pe al Odle.,. - - - Print name Date AS - - VAB Clerk 12.16.2020 -, Signature,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 dale,time,and place when the recommended decision Wbe ill' considered.To find the information, please call R05,297-R 550 . or visit our website at j _ _... .. ❑Final Decision of the Value Adjustment Board j Signature,chair,value adjustment board - ' - _ - Print name Date of decision II "S�nature;VAB clerk or represedletive - __'_ ` Print name - Date mailed to piiniea / yy J DECISION OF THE VALUE ADJUSTMENT BOARD DR-0e5V VALUE PETITION Rule 12D-FAG, I AO. FLORIDA Monroe___ County an.Dins 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 p If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit I In circuit court to further contest your assessment. (See sections 193.155(6)(I),194.036, 194.171(2),196.151,and 197.2425; • Florida Statutes.) .. - --.PeMlon#C092-2020 - _.. Parcel ID 00004280-000000 Petitioner name Propettv'Tax(PrdfesslOnals,lnc. Property 512 Caroline St, Key West , _ _ .. _._ address I The petitioner is: (] taxpayer of record®taxpayer's representative ❑other.explain:_ Decision Summary ® Denied your petition ❑ Granted your petition ❑ Granted your petition In part '", Value Value from Before Board Action i_ After Board Lines 1 and 4 must be completed TRIM Notice value presented b appraiser Action P Rule 12D-9.025(10),5(10),F.A.C. 1 Just value,required . 2330118 I .- _ . . .I 2.Assessed or classified use value,*if applicable I. _ _ 3. Exempt value,*enter"O`if none i 1,4.Taxable value,*required 2330118 _ - 2330118 *All values enferedshould be county taxable,values SchooLand other taxing adthorityvalue-s,rnay differ.(Section196.031(7) F:S.)._ , Relsofil for Decision — v Fill m-feeds will expend,Or add pages as needed, 1 -Findings of Fact -- - `.Petitioner did not attend the hearing. No good cause for petitioner's failure to appear.The petitioner did not present any evidence to be read at the hearing. Conclusionsbf Law , Potation is denied,the decision is being issued in order than any right the petitioner may have to bring an action in circuit court is not Impeded, . r®(2e- ' mend'. / •`eClal Magistrate Finding and conclusions above are recommendations. %o® Kevin Talbott -12/16/2020 __ �1 Signet a ;peel Magistrate.- -Ir Print name Date VAS clerk VAB Clerk 12.16.2020 ..._ • Signalure,VAB clerk Drspecial 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 "I considered.To find the information, please call 305-797-RS50 - or visit ourwebsite at_ _ __ .-„ '_.❑ Final Decision of the Value_Adjustment Board - _ rl Signature EtiSli,value adlustmehCbcafd" - """ Print name Date of decision — . _ _ ._. ',_Blanalurel VAB Berk or representative - Print name _ Oate"madetl`to parties- _ 0 RIO DECISION OF THE VALUE ADJUSTMENT BOARD 495v R.01/17 sDR-485V eIr VALUE PETITION Rule laenaWz FA:C. VALUE 's Equnty Ea.mn7 FLORIDA The actions 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.(See sections 193.155(8)(0,194.036,194.171(2),196.151,and 197.2425,j .Flodda Statutes.) _ 'I 'Petition# C143-2020 Parcel ID 1052540 Petitioner name,NeslrKey West Investments LLC propl;rly2212 N Roosevelt Blvd ' The petitioner Is:©taxpayer of record 0 taxpayers 4ddress7Key West,FL 30040 representative _ explain:, -, . . _ -_ . _. _- -__... _,..�_. _.. Decision Summary © Denied_your petition 0 Granted your petition ❑ Granted your petition in pert Value Value from Before Board Action IAfter Board Lines l and 4 must be completed TRIM Notice veNe le 12Ded 02500)by dF.A.C.heNI Action Rule 12D9.025(10),F.A.C. 1 1.Justvalue, required - _. 1,737,168 . I L2.Assessed or classified use value,* iapplicable 3. Exempt value,*enter'0'if none : 0 - _ 4.Taxable value,*, required 1737,168 . _. 'Ali values entered should be county taxable values.School and other taxing aulhorl}y values may differ.(Section 196.031(7) F S)i-, easons for Decision - - FIiI In rieds will expanCcr add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not send evidence to be cansiderd.No good cause request pending. Conclusions of Law Relief Is denied,decision le being Issued in order that any right the petitioner may have to bring an action In circuit court la not Impaired: © lie O'n de beoision of Special Magistrate Finding and conclusions above are recommendations. I Kevin Talbott 01/12/2021 .SIC l est 'te, Print name Date A8 CCerk VAB Clerk 01.12.2021 _ `Signature,VAB dark or speclaIrepreasntativit '- - Pdnfname " -' ""--' 'Data - .! if this!s 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 dedslon will be considered.To find the Information, please call 305-292-3550 or visit our website at _ - -, 0 Final Decision of the Value Adjustment Board Signature,chair.value adiustmedt board - Print name '. Date of decision' . . ... . ..._ __" p SinalJretVAB,cieixorrepiesdhldtlVS . _ Print name Dale mailed to ert,es' ; r f.0 N J DECISION OF THE VALUE ADJUSTMENT BOARD DR-4e5V aR.ovn VALUE PETITION Rule tzo-tscz F.A.C. FLORIDA ;Jvtonroe - County Etl.pt/il The actions below were taken on your petition. I®These actions are a recommendation only, not final ❑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. (See sections 193.155(8)(I),194.036,194.171(2),196,151,and 197.2425,4 Florida Statutes.) i,Petition#C207-2020 - Parcel ID 00214970-000000 Petitioner nameiOroeerbt.YaRPBbfessionals, Inc. Property 28501 Chlannel View Dr 'address I i The petitioner Is: ❑taxpayer of record®taxpayer's ' representative '. . ❑other,explain:_ _ _. _ - .. _. - _.. _ _ • , __.. _ I Decision Summary ® Denied your petition El Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Value presented by property appraiser,. Lines 1 and 4 must be completed TRIM Notice Rule 120 9.02300) F A C Action • t 1. Just Value, required 11945039 ' i L 'i(2. Assessed or classified use value,`if applicable .. .. ' 3 Exempt value enter aril" none _ _ �....__ ' 14..Taxablevalue,• required 11945039 I) . ('All values entered should be coon taxable values.Scheel-and'ty and other taxing authority values may tliffer,_(SeGlion196.031(Z),F.S.). Reasons for Decision Fill-in Ileitis will expend,or add pages as needed._ Firidingsbf Fact ._ - Petitioner did not attend the hearing. No good cause for petitioner's failure to appear. The petitioner did not I.present any evidence to be read at the hearing. Conclusions of Law Petetion is denied,the decision is being issued in order than any right the petitioner may have to bring an action in circuit court Is not imparied. . Er Rscpnl On .; Special Magistrate Finding and conclusions above are recommendations. ! Kevin Talbott 12/16/2020.. i'Signature,, a¢Izl1 etr,g; " - '--- -- Print name - - Date YA$ clerk VAB Clerk 12,16.2020 Signature,VAS clerk Cr special reptesenlative Print name Data 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 305-292-3550 or visit our website at.._ . - - . ❑Final Decision of the Value Adjustment Board Signature;chair,value adjustment board - Prml name '-'""'-Date of decision I - -Print name "_ __Datemailedto.paNet Sip�gtuFa;VAS clerk or reprasan'laave. _ v v DECISION OF THE VALUE ADJUSTMENT BOARD DR4BSV R.01ry7 VALUE PETITION Rule 120-16.002 F.A.C. FLORIDA Monroe County Ea.ovv 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)(I),194.036,194.171(2),196.151,and 197.2425, Florida Statutes.) Petition#R001-2020 Parcel ID 00331061-012200 Petitioner name Keister Sunshine Living Rev trust- Property 109 Alynn Place address Marathonn, FL The petitioner Is: ig taxpayer of record 0 taxpayers representative 0 other,explain: Decision Summary ® Denied your petition ❑ Granted your petition 0 Granted your petition in part Value Value from Before Board Action After Board Lines l and 4 must be completed TRIM Notice Value presented by properly appraiser p Rule 12D-9.025(10),F.A.C. 1.Just value, required 2.Assessed or classified use value,*If applicable 3. Exempt value,•enter-0" if none 4.Taxable value,' required 412673 'All values entered should be county taxable values.School and othertaxing authority values may differ.(Section 196.031(7),F-.S.) Reasons.fof Decision Fill-in fields will expand,or add pages as needed. Findings ofFabt Property appraiser did present its case, It did meet all 8 criterion.The petitioner did not present any hard evidence.The petitioner did not understand the save our homes bill. Conclusions ofLaw By preponderance of the evidence, the petition Is denied.The property appraiser did support its case. �Rec n elslon of Speelal Magistrate Finding and conclusions above are recommendations. _ Kevin Talbott 12/152020 Sig e, magistrate Print name Date came ApktoreNt Soard Cterk Value Adjustment Board Clerk 12.15.2020 -Signature,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,lime,and place when the recommended decision will be considered.To find the Information, please call 1:).$-Z9Z--3550 or visit our website at 0 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 malted to parties /��ppp V J ,;y�I DECISION OF THE VALUE ADJUSTMENT BOARD DR1a5V �`/{■ems R.01/77 VALUE PETITION Rua12D-16.002 FAD. FLORIDA Monroe County Ea.o1/r7 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#R004.2020 Parcel ID 00476630-000000 Petitioner name property Tax Consultants,LTD- Property 620 Island Dr address Key Largo, FL The petitioner is: ®taxpayer of record❑taxpayers • representative 0 other,explain; y 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 Dresented by WopeM appraiser Action P Rule 12D-9.025(10),F.AC. 1.Just value, required 1459898 2.Assessed or classified use value,'if applicable ., • 3, Exempt value,'enter'0" If none 4. Taxable value,' required 1459896 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) 1i '1' Reasons for Decision - Fill-in fields will expand, add expand, pages as needed. ,. I Findings of Fact • Petitioner did not attend the hearing..No good cause for petitioner's failure to appear. The petitioner did not present any evidence to be read at the hearing. Conclusions-of Law Petetion Is denied,the decision Is being issued in order than any right the petitioner may have to bring an action in circuit court is not impeded. . ®Res m • lal Magistrate Finding and conclusions above are•recommendations. / Kevin Talbott 12/15/2020 Sig a of- 'strata Print name Date V Klthieht nad Clerk Value Adjustment Board Clerk 12.15.2020 Signaturo-VASclerkor 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 (3o5)2 2-39a) or visit our website 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 V 1t DECISION OF THE.VALUEADJUSTMENT BOARD DR-045v VALUE PETITION R 0U17 Rule 12 0-1aso2 FAQ. FLORIDA Monroe County Ea 01r17 The actions below were taken on your petition. 2 These actionsare a recommendation only, not final ❑These actions are a final decision of the VAB If you are riot 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. (Seesections 193.155(6)(6,, 194.036, 194.171(2), 196.151,and 197.2425, • Florida Statutes.) Petition#R005-2020 Parcel ID' 00469135-002600 Petitioner name Property Tax Consultants,LTD- Property 319 Oleander Dr address Tavernier, FL The petitioner is:❑taxpayer of record ®taxpayer's representative ❑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 pmpeny appraiser Action p Rule 12D-9.025(10),.F.A.C. 1. Just value, required 341003 2. Assessed or classified use value,'if applicable 3. Exempt value,'enter"0" if none 4.Taxable value,' required 341003 '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 Petitioper did notattend the hearing. No good cause for petitioners failure to appear.The petitioner did not present any evidence to be read at the hearing. Conclusions of Law • Petetion is denied,the decision is being issued in order than any right the petitioner may have to bring an action in circuit court is not imparted. . ® Re, mme d eoial Magistrate Finding and conclusions above are recommendations. _ Kevin Talbott 12/15/2020 Sig ie,sp 'a magi trate Print name Date Value Aoktnient toanl Clerk Value Adjustment Board Clerk 12.15.2020 Signature,VAaolerk or special representative Print name Dale 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 dater.tiime,and place when the recommended decision will be considered.To find the information,please call plm ,'I2.-3 or visit our website 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 padies V Ali DECISION OF THE VALUE ADJUSTMENT BOARD DR-065V R.01/17 VALUE PETITION Rule 12p46.002 FAO. FLORIDA Monroe County Ertov17 The actions below were-taken on your petition. ®These actions are a recommendation.only, not final ❑These actions are a final decision of the VAR '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 10.2425, Rodda.Statutes.) Petition q R008-2020 Parcel ID 00192250-000000 Petitioner name Property Tax Qonsultants,LTD- Property 838 caribbean.Dr address Summerland Key, The petitioner is'. u.taxpayer ofrecord®taxpayer's representative 0 other,explain: Decision Summary 0 Denied your petition ❑ Granted your petition 0 Granted your petition in part • Value Value from Before Board Action After Board Lines 1 and 4 must'be com leted TRIM Notice Vaiuepreswted Mpmpeny appraiser Action P Rule 12n-9.025(10),F.A.C. 1. Just value, required 500904 2.Assessed or classified use value,*if applicable 3. Exempt yalue,enter"Ortf none 4.Taxable value,'required 500904 'Al!values entered should be county taxable values.School and other taxing authority values may differ.(Secion 196,031(7),F.S.} Reasons for Decision Fill-in fields will.expand,or add pages as needed. Findings of Fact' Petitioner did not attend the hearing. No good cause for petitioner's failure to appear. The petitioner did not present any evidence to be read at the hearing. Conclusions of Law Petetion is denied,the decision is being issued in order than any right the petitioner may have to bring an action In circuit court is not invaded. . ® Re m d d Aiom/ of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 12/15/2020 Sign ura,s ' Print name Data ' aGde AoG er1e kalif Clerk Value Adjustment Board Clerk 12 15 7020 Signature.VAS clerk or special representative Pr/ill name Date It 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/k1n^o the date,time, and place when the recommended.decision will be considered.To find the Information, please call L:x'S�7517.7F1/41D or visit our website 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 V V DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V VALUE PETITION R.ovn Rule 12R.01/o2 F.A.C. Monroe County E6.D1/17 FLORIDA The actions below were taken on your petition. el 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, (See sections 193.155(8)(0,194.036, 194.171(2), 196.181,and 197.2425, Florida Statute() • Petition#R010-2020 Parcel ID 00100780-000000 Petitioner name Property Tax•Consultants,LTD- Property 2008 109th St Gulf address marathon, FL The petitioner is: ❑taxpayer of record,adaxpayer's representative ❑other,explain: Decision Summary 0 Dented your petition 0 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),FAG. 1. Just value, required 2522801 2.Assessed or classified use value,'if applicable 3. Exempt value,'enter"0" if none 4.Taxable value,' required 2522801 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section996.031(7),F.S.) Reasons for Decision Fill-In fields will expand,or add pages as needed. Findings of Fact • Petitioner did not attend the hearing. No good cause for petitioners failure to appear. The petitioner did not present any evidence to be read at the hearing. Conclusions of Law Petetion is denied,the decision is being issued in order than any right the petitioner may have.to bring an action in circuit court is not impeded. . Ej Reco en If on of Special.Magistrate Finding and conclusions above are recommendations. • Kevin Talbott 12(15/2020 Signal s i _!globale Print name Date Morsti'ent toad Clerk Value Adjustment Board Clerk 12.15.2020 -Signature.VAS 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 yeb,knoyv the date t aime,and place when the recommendeddecision,will be considered.To find the Information, please call(xbi 212,- or visit our website at ❑Final Decision of the Value Adjustment Board Signature.chair,value adjustment board Print name Date of decision Signature,VAS clerk or representative Print name Date mailed to parties ' i.,il IDECISION OF THE VALUE ADJUSTMENT BOARD Da01/17 R.01f17 VALUE PETITION Rub 12D-16.002 Eft 01/17 F.A.d. FLORIDA fvt. onroe . . County t,'The actions below were taken on your petition. . J 1®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)(0,194.036, 194.171(21,196.151,and 197.2425; Florida Statutes.) - - i Petition#,R017 Parcel ID_ 00291420-000000 Petitioner name Jenny Mae Murphy- Property Gulf Blvd Big Pine Key " _ _ - - - ,address The petitioner is: E taxpayer of record❑taxpayer's representative 0 other,explain: .. - Decision Summary E Dented your petition ❑ Granted your petition ❑ Granted your petition In part Value ' Value from 'j Before Board Action ; After Board i'�Value presented by Ixopert appraiser Lines 1 and 4 must be completed TRIM Notice ! Rule 120-9.525(10),F.A.C. Action 1,Just value, required 13,388 ,) ..> .. . 2 Assessed or classified use value ifapplicsble _.... ,'._ __ .__. . ... _ .3. Exempt value,*enter-0" if none All valvesientered should ber ounrytaxabie.values Scho 13388 11� of eodotherlexmg sbthority,values may.differ.(Section-196.031(7) ESL.. 'Reasons for Decision - - -- • • - • Fill-in fields will expand,or add pages as needed: Findings of Fact Petitioner did attend the hearing, no evidence was provided by the petitioner. The property appraiser did present Its case, using all 8 criterion. The property appraiser presumption of correctness has been upheld. 8 Conclusions of Law Based on the preponderance of the evidence,the assessment is uphelp, petition is denied: I E Reco 'end d ,e ' 10 of Special Magistrate Finding and conclusions above are recommendations, -_. Kevin Talbott _ 12/18/2020 'SOWN ape • �' �g�odor . Print name Date VAS Clerk VAB Clerk 12.16.2020 Signature;VAe clerk or special representative Print name - -- Date I if this is a recommended decision,the board will consider the recommended decision on •_ - at s. Addres - _ —___ ._-. _ _ .. 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:ROR-7n7-955n - or visit our website at, ----.-- --•. ❑Final decision of the Value,Adjustmerit,Board • __. . ...• _ i'Signature;chair,value adjustment board--' - - ' PdnShame _. - - Date of decision "Blgllaturei-VAB—derk or represenntalive. " --_...' __Print name —.. __ -Dale mailed to p5ttibi, 4 rIi DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R.01/17 VALUE PETITION Rule uo-l6.002 FLORIDA F.A.C. MONROE,. .nco,`ynty Efl.01/17 The actions 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.(See sections 193.155(8)(I),194.035,194.17/(2),198.151,and 197.2425, Florida Statutes.), _ ... . Parcel Petition# Petition name Chadee Baum Revfist p -propertyls6321 OverF�3�0-000000 The petitioner Is:©taxpayer of record 0 tax payer's address representative .l ._.❑other,explain: Decl slon Summary _. r. ©�Denied your petition ❑ Granted your Petition L] Granted yourr paW Inonpad Value Value from Before Board Action I. After Board Value presented by prcgedy Wares& Lines 1 and 4 must be completed TRIM Notice j Rule 12D-9.02500),F.A.C. Action 11.Just value, required - - 1,241,e01 _ . 2.Assessed or classified use value,' if applicable 3.Exempt value,'enter"OH R none 4.Taxable value,*required 1,241,801 VAllvaiudsehldredteHuuldbebolihtntAablEialees SchcolandolharbkingautlioHry;VelueSnAdiIffell(Sectlenr188:031ij7) F.S-3 Reasons for Decision -- - - -Fill-in fields will expand.oredSpages as needed. Findings of Fact - - - - - - - Properly appraiser did present Its case,the property appraiser provided numerous in a sales grid along with over 800 sales in a bendline model.Alt of the sales data provided by the property appraisers office did support the just value.The property appraiser did meet all a criteria.The petitioner did not provide evidence that would overcome the property appraisers presumption of correctness.The peationer did provide analysis of other homes assessed values.The assessment analysis of other properties provided by the petitioner Conclusions of Law By preponderance of the evidence the assessment Is upheld.. IQ Ree ;mend f ,0e0411401 tat4g iFIn91^9A110 9939lusrens*Qv9 ergr9ec95mend90ne.. Kevin Talbott 02/09/2021 Skins fe ape�,t�m�a��glrrsh�atee� [[ Print name - - Date >S. 71 ted1414- W7'GWN.6 S.M.Abrams 1 Signature,VABdark or speelel:representative Print name /Date If this is a recommended decision,the board will consider the recommended decision on at __ _ IAddress If the Ilne above Is blank,the board does not yet know the date,time,and place when the recommended declslon will be considered.To find the information,please cai1,305-292-3550 or visit our website at - Final Decision of the Value Adjustment Board Signature,chair,value adjustment board- - Print name - I4,012f11ti241oFd"" ' ISlghatutefVAB clerk onrepreshtegve - Print name Date malted to padleel 41) a dF•^5 DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R.01/17 ' j"`' VALUE PETITION Rule 120 16002 FAG. MONROE ntbunt Eff.OW FLORIDA I 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)(I),194.036,194.171(2),196.151,and 197.2425, Florida Statutes Y _ Petitlon# R027-2020 Parcel ID 01: 5690-000000 ' Petitioner name_Scott Robins - p Property 88693 Old Hwy The petitioner Is: © taxpayer of record❑laxpayer's -address Plantation Key FL 33036 representative , lr Decision Summary © Denied your petition 0 Granted your petition ❑ Granted your petiton In part , I, I Value Value from Before Board Action + After Board presented by property appraise , Lines 1 and 4 must be completed TRIM Notice Rule 120.9.025(f0),F.A.C. Action '.1.Just value,required _ - - - -- - 2,035,876 2,Assessed of uir led use value,`if applicable • ___ '3. Exempt value,'enter'0'If none ' 4.Taxable value,* required 2035876 NO values entered_should be county,taxable values,Wool and other lacing audrpdtyivglues may dlffek(Saotlb"o't96A3117,.F.S.T Reasons for Decision Fill-In fields will expend or add pages as needed.: ' Findings of Fact— - - - - - Potboiler did not attend the hearing,did not show good cause.No evidence was sent for consideration.Petitioner did not request the ,case be heard without their presence. Conclusions of Law A conclusion of law that the relief is denied and decision Is being Issued In order that any tight the petitioner may have to bring en action In Circuit Court Is not Impaired. fe Rec - fnei3Ae is of Special Magistrate Finding and conclusions above are recommendations 4 Kevin Talbott 02/09/2021 ' 'lien a 4 Itna - -PrinCnama - Dale Salty lK Abi nw S.M.Abrams 02.09.2021 Men'ature,V'A6 derkonapedaltrepf.esenlalivei Prim name Date - If%hie is a recommended decision,the board will consider the recommended decision on ,et, Address If the line above Is blank,the board does not yet know the date,Ume,and place when the recommended decision will be considered.To find the Information,please call,305-292-3550 or visit our website al _ ❑ Final Decision of the Value Adjustment Board .. Slgnatufechalrvalpeedipstmaltboerd Print name "_-- 0atebr decision ,;Signature,VAB clerk or representative Print name Date;malled to parties V J DECISION OF THE VALUE ADJUSTMENT BOARD DR-4485V / � VALUE PETITION Rule 12o-16.002 FA.C. Monroe iS County Eff.01/17 'FLORIDA _ 'The actions below were taken on your petition. 4 0 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(6)(I),194.036, 194.171(2),196,151,and 197.2425, , Petition.Florl it totes,)__ - .•: R030-2020 _ _ - Parcel ID 00503800-000000 • Petitioner name;Michaels&Lorene kaufinen � property 115 Oleantler Circle Key Largo,FL 39037 ,- The petitioner is:O taxpayer of record❑ taxpayers address representative I ❑other,explain: I Decision Summary ;0IDenied your petition ❑ Granted your petition ❑ Granted your petition In part . I I Value Value from • Before Board Action Ater Board i Lines 1 and 4 must be completed TRIM Notice value preserved by popenyeppraaer, Action • • Rule 12D-9.025(10�,F.A.C. _ . .. _ i.., 1. Just value, required • _ i 1,303,839.00 i _ ' 2 Assessed or classified use value, if applicable .',. • 3. Exempt value,*enter"0"if none , _ 4.Taxable value,' required i I 1,303,839.00 _ ,''All values entered should be county_texable values.School end other taxing authority_values.may differ,(Section 198,p31(7) FS L_I .' Reasons for Decision Fillin fields will expand or add jaegelas needed., Findings of Fact ' Petitioner did state In testimony that he did agree with the assessed value.The property appraiser did present its case supporting the assessed value of$1,303,839.The petitioner argued that per Florida Statute 193.1554(3)the non homestead property cannot exceed ' 10%of the assessed value for the prior year.The property appraiser argued that the 10%was retroactive from 2017 due to repaired storm damage. Concluelons of Law As the special magistrate,my duties Include hearing arguments for and against assessed values.Based on the data available,and per the evidence provided,the property appraisers office did support the assessed value,they did meet all 8 criteria.The petitioner did not I provide evidence that would overcome their presumption of correctness.Regarding the 10%rule,It is outside of my jurisdiction to hear 1 that argument.Based on preponderance of the evidence at hand,the petition Is denied. il, Re m• in tic Ion of Special Magistrate Finding and conclusions above are recommendations " Kevin Talbott 03/02/2021 . SIq to spec hmag scale Print name Date at.. MukB-CB•4bret,W44- Sally Michele Abrams - 03.02.2021 „ Signature,VAB clerk or special representative Print name Date If this Is a recommended decision,the board wIIl consider the recommended derision on. at Address.- If the line above Is blank,the board does not yet know the date,lime, and place when the recommended decision will be I. considered.To find the Information, please cal1.305-292-3550 or visit ourwebsite at _ _ -- ❑ Final Decision of the Value Adjustment Board ' Signature,chair,value adjustment board Print earns Q .10e Qeetbaop Sign:Shirai:VAB dark or representative'" "" Print name..- _ .. _ Date,m pa alled toparties v J DECISION OF THE VALUE ADJUSTMENT BOARD DR-4e5V R.01H7 VALUE PETITION Rule 12D-16.002 F.A.C. EM.O1/ ,Monroe County 9 FLORIDA • 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(6)(Q,194.036, 194.171(2),196.151,and 197.2425,. Florida Statutes. . _. - _ . . _ Petition#R038 Parcel ID 000214960-000100_,, . .. ' Petitioner name Ptotiertv Tax,Prldfessionalfi Inc:- Property 53 Barry Ave Little Torch Key _ _. address The petitioner is: ❑ taxpayer of record ® taxpayer's representative .0 other,.explain: ---. I _m _ • .. Decision Summary ® Denied your petition 0 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 le120-9sented b25(10),F.A.C.lse1 Action Rule 120-9025(10),F.A.0 ' 1. Just value,required 382259 I _ _ ._. ._ 2 Assessed or classified use value,'if applicable . __.'i- . _. - i;3. Exempt value,'enter"0" if none .1 _ • ° _ _ _ 4 Taxable value" required 382259 , _ ,. 'All values entered shpuld be county taxable.values,School and other taxing authority values may-differ.(Section 196.031(7) F S.) _ • __ Reasons for Decision FIII-In fields will expand,or 6ddpsges_ds needed..— Findings of Fect Petitioner did not attend the hearing. No good cause for petitioner's failure to appear. The petitioner did not I present any evidence to be read at the hearing. Conclusions bf LaW ' Petetlon Is denied, the decision Is being issued in order than any right the petitioner may have to bring an action In circuit court is not impeded. . ®Rec me jp,. ' • of Special Magistrate Finding and conclusions above are recommendations, _ / •®" Kevin Talbott 12/16/2020 Signe ral-spe- Isir Print name _ Data V B • VAB Clerk 12.16.2020 -Signature,VAB clerk orepeolatrepreaontallve - Pant name - - - - - Dale . - 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 call305-297_RR50 ,.or visit our website at. .. . —.__..._..._... ❑ Final Decision of the Value Adjustment Board • Signature,chair,value adjustment board - Print name - Date of decision- 9lpnalure;.VAs ierk or replasentative - - , Print,name . _ Date Mailed to parties d v J • a DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R.01/17 VALUE PETITION Rule 12D•16.002: F.A.C. Eft o1i19 FLORIDA Monroe County 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)(I),194.036,194.171(2),196.151,and 197.2425, Florida Statutes.) Petition#R041-2020 Parcel ID 00088259-001009 Petitioner name Property Tax Consultants.LTD- Property 9600D Overseas Hwy P9 address , Key Largo The petitioner Is: El taxpayer of record 0 taxpayers representative n other,explain: Decision Summary ® Denied your petition ❑ Granted your petition 0 Granted your petition in part Value Value from Before Board Action Atter Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action P Rule 120-9.025(10),FA.C. 1. Just value,required 469463 2.Assessed or classified use value,`if applicable 3. Exempt Value,'enter"0'if none 4.Taxablevalue;• required 469463 'All values entered should be countytaxable values.School and othertaxing 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 attend The hearing. No good cause for petitioners failure to appear. The petitioner did-not present any evidence to be read at the hearing. Conclusions of Law. Petetion is denied,the decision is being issued in order than any right the petitioner may have to bring an action in circuit court is not impelled. . ®'Rec me e of Special Magistrate Finding and conclusions above are recommendations. • Kevin Talbott 12/15/2020 Signal peel gistrale Print name Date A 4 Gutnle t° $ogro(Clerk Value Adjustment Board Clerk 12.15.2020 -Sig attire,VAB cierk or special representative Print name Date If this is a recommended decision,the board will consider the recommended decision on et 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%7Yar)9R2 347) or visit our website at ❑Final Decision of the Value Adjustment Board • Signature,chair,value adjustment board Print name Dale of decision Signature,VAB clerk or representative Print name Dale mailed to parties V J FZ ZNIO ry N 1 4 N hNEl N V >. 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Npi Ym00000000o pmooa000000 V • M £ 4HN rvrv[ary rvry rvry 0 nmc z r o oy �� cm om o.�. pm I4 m oo uF • ,."000000 O0000oNN�.'� 'a O F ^^ Op m off of am FO n F p OF 4 CO F 4 54 b5 4 F um,F F+ F F 40 J ` 14 () \ a. \) ` . :; : . . { j \ }j : (Q ( } j( / \ ; )10 ) : § [ § 4 § \ ( § 0 : NI0uV \ 8 . \ ( }, / \ !r : ((! )j ( \ : (\ Z ) , \ §2r \§ _ ; : ) :: ) 0 , )\\ \\ 00 04"!4 j ] v J CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR486 R.12/09 Page 1 of 2 Section 193.122, Florida Statutes Rule 12D-16.002 Floridada Administrative Code FLORIDA Tax Roll Year 2 0 2 0 The Value Adjustment Board of Monroe 0 County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board Is satisfied that the Check one. ✓ Real Property Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll.The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures*are correct to the best of our knowledge: 1. Taxable value of real property Li tangible personal property assessment roll as su mated by the property appraiser to the value $ 29530266065 adjustment board 2. Net change in taxable value due to actions of the Board $ 0 3. Taxable value of n real property El tangible personal property assessment roll incorporating all changes due to action of the value $ 29530266065 adjustment board *All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board Date Continued on page 2 410 wli Certification of the Value Adjustment Board R.R-488 Page 2 of 2 PROCEDURES Tax Roll Year 2 0 2 0 The value adjustment board has met the requirements below. Check all that apply. The board; ❑ 1. Followed the preheating 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. E 2. Verified the qualifications of special magistrates, including if special magistrates completed the Departments 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. a 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. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S.,and Department rules. After all hearings have been held,the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S.A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature,chair of the value adjustment board Date Print Form V kir CERTIFICATION OF THE VALUE ADJUSTMENT BOARD oRaea R. de Page ge 1 of 2 Section 193.122, Florida Statutes Rule 12D-16.002 Florida Administra e CoCode FLORIDA Tax Roll Year 2 0 2 0 The Value Adjustment Board of Monroe 0 County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. n Real Property �✓ Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of n real property n tangible personal property assessment roll as submitted by the property appraiser to the value $ 637414025 adjustment board 2. Net change in taxable value due to actions of the Board $ 0 3. Taxable value of n real property n tangible personal property assessment roll incorporating all changes due to action of the value $ 637414025 adjustment board 'All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board Date Continued on page 2 4 Certification of the Value Adjustment Board rs R-488 Page 2 of 2 PROCEDURES Tax Roll Year 2 0 2 0 The value adjustment board has met the requirements below. Check all that apply. The board: • 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. ❑ 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. • 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. u 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. El 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C.,that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements In Chapter 194, F.S., and Department rules. After all hearings have been held,the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature,chair of the value adjustment board Date Print Form