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07/26/2023 2022 VAB Final Meeting AGENDA MONROE COUNTY VALUE ADJUSTMENT BOARD July 26, 2023 2022 FINAL MEETING 10:00 A.M. Call to Order Marathon Government Center 2798 Overseas Highway, 2nd Floor Marathon, FL. 1. Chairman's Statement on Public Comment. a. Public Comment. 2. Approval of the 2022 VAB Organizational Meeting minutes of October 5, 2022. 3. Approval to adopt the Special Magistrates' 2022 Recommended Decisions on Exemption & Valuation Petitions. 4. Approval of the 2022 VAB Expenditures for the Special Magistrates, VAB Counsel, & Publication of Legal Notices including any invoices that remain outstanding as of the conclusion of this meeting. 5. Approval of the 2022 Certification of Tax Roll for Real Property & Tangible Personal Property. 6. 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)292-3438,one week prior to the meeting. Chairman's Statement on Public Comment 2022 VAB 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. MINUTES OF THE MONROE COUNTY VALUE ADJUSTMENT BOARD Organizational Meeting Marathon Government Center October 51h, 2022, 10:00 A.M. The 2022 Organizational Meeting of the Monroe County Value Adjustment Board was convened at 10:00 a.m. at the Marathon Government Center. Present and answering to roll call were County Commissioner David Rice, School Board Member John Dick, and Newly Appointed School Board Citizen Member Jason Koler. Also present were Clerk of Court Kevin Madok, VAB Counsel Jennifer Sanchez, Sally Abrams, Deputy Clerk, Property Appraiser Scott Russell, Property Appraiser Supervisor Dee Dee Harnish and Property Appraiser Counsel John Dent. Members not present were County Commissioner Craig Cates, School Board Member Mindy Conn(alternate), and County Commission Citizen Member John Repetto. County Commissioner David Rice called the meeting to,order and lead the Pledge of Allegiance. Item 1. The members of the 2022 Value Adjustment Board were introduced as follows: County Commissioner David Rice, County School Board Member John Dick, and newly appointed School Board Citizen Member Jason Koler. The VAB 2022 Member contact list is incorporated herein by reference. Item 2. Motion was made by School Board Member John Dick and seconded by School Board Citizen Member Jason Koler approving Amendment No. 1 Retroactively Extending the Current Legal Services Contract for an Additional Two-Year Term Through September 30, 2024, for VAB Counsel, Jennifer G. Sanchez. Motion carried unanimously. Item 3. Motion was made by School Board Member John Dick and seconded by School Board Citizen Member Jason Koler to appoint County Commissioner David Rice as Chair. Motion carried unanimously. Motion was made by School Board Citizen Member Jason Koler and seconded by County Commissioner David Rice to appoint School Board Member John Dick as Vice-Chair. Motion carried unanimously. Item 4. Motion was made by School Board Member John Dick and seconded by School Board Citizen Member Jason Koler 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. 001-2022 Said Resolution is incorporated herein by reference. VAB 2022 Organizational MeetingMinutes�� � �� - ��������g g October Sty',2022 1 of 3 Item 5. VAB Counsel, Jennifer G. Sanchez addressed the Board. After discussion, motion was made by School Board Member John Dick and seconded by School Board Citizen Member Jason Koler to appoint the 2022 Special Magistrates as listed. Motion carried unanimously. • Special Magistrates for Exemption and Classifications - David Van Loon and Rinky Parwan, • Special Magistrates for Valuation — Real Property and Commercial — Kevin Talbott, Steven Nystrom & Ena Jane. • Special Magistrates for Tangible Personal Property— Steven Nystrom Item 6. Motion was made by School Board Member John Dick and seconded by School Board Citizen Member Jason Koler to adopt in bulk the Local Administrative Proceduresof the Board, Items a-g. Motion carried unanimously. a. Authorize Board Counsel to review and make good cause determinations of late- filed petitions for tax appeal year 2022, 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 his 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 2022 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 2022 Organizational Meeting Minutes October 5`h,2022 2 of 3 Item 7. Motion was made by School Board Member John Dick and seconded by School Board Citizen Member Jason Koler to adopt the 2021 VAB Final Meeting Minutes of April 71h 2022, as presented. Motion carried unanimously. Item 8. Motion was made by School Board Citizen Member Jason Koler and seconded by School Board Member John Dick to approve the 2022 Initial Certification of the Value Adjustment Board pursuant to Fla. Statutes Secs 197.323 and 193.122(1). Motion carried unanimously. Item 9. VAB Counsel, Jennifer G. Sanchez reviewed the 2022 Legislative Changes with the Board. Motion was made by School Board Citizen Member Jason Koler and seconded by School Board Member John Dick to adopt the legislative changes. Motion carried unanimously. Item 10. Sally Abrams, Deputy Clerk, reported the number of petitions filed to date as follows: a. Exemption and Classification Petitions 32 b. Valuation Petitions. —Commercial 111 and Real Property 102 C. Tangible Personal Property Petitions 3 d. Late-Filed Petitions (to date) 3 Item 11. Ms. Abrams announced the 2022 VAB Reference List is available to the Public, Special Magistrates and Board Members. Said reference list is aaached hereto. Item 12. Ms. Abrams announced the tentative hearing schedule for the 2022 tax appeal year has yet to be determined. The Board will remain in session until all petitions have been heard. Item 13. Scott Russell, Monroe County Property Appraiser, addressed the Board. Item 14. There was no public comment. There being no further-business, the meeting of the Value Adjustment Board adjourned. Kevin Madok, CPA, Clerk and ex-officio Clerk to the Board of County Commissioners Monroe County, Florida Sally M. Abrams, D.C. VAB 2022 Organiza tional Meeting Minutes October 511,2022 3 of 3 VAB Recommended Decisions 2022 Petition Petitioner/Agent Recommended Hearing Email # Name Decision Date E-011 Ocean Reef Medical Ctr. Denied Jan 5 Keithy@MCOR.org 1 C-�059 MILESHAWK PROPERTL,_��...�,.� Gary@SheiterBayMarine.com Jan 20 C .............. ..��....._.--�....-���_��_._�_._-...�...................._-- �- ES L ary@ShelterBayMarine.com 2 E-006 Parcels B & C, LLC Denied February 23 Walter.Gelnovatch@gmail.com 3 E-007 Jon Simpson Denied February 23 jonwsimp@hotmail.com 4 ......... � Denied February 23... ...._ J p mail.co.....�� E-029 Jon Simpson onwsim @hot � m 5 R-108 Josh Rowley Denied March 1 JoshrowleyFL@gmail.com 6 C-170 JLL Louis Breeding Denied March 9 Louis.Breeding@JLL.com .. C-171 JLL Louis _ -- ..- wwww.. _ .. _.. �....._.._. ......� .� Breeding Denied March 9 Louis.Breeding@JLL.com 8 C-172 JLL Louis Breeding Denied March 9 Louis.Breeding@JLL.com 9 C-173 JLL Louis B�reedin_g... Louis.Breeding@JLL.com� March 9 � g @JLL.com 10 C-174 JLL Loui.......�� ��-� ..... ...� is Breeding Denied March 9 Louis.Breeding@JLL.com 11 ......_....... .. m ......... ...Denied ... .. C-175 JLL Louis Breeding March 9 Louis.Breeding@JLL.com 12 —-----_---- ........._C-176 JLL Louis Breeding.....................................�_� w _. ......... �g __...�....._.. ....._.._�M. . Denied March 9 Louis.Breedin @JLL.com 13 C-177 JLL Louis Breeding Denied March 9 Louis.Breeding@JLL.com 14 _.�....... � __....:......_ C-178 JLL Louis Breeding Denied March 9�_ �._.... Louis.Breeding@JLL.com is C-179 JLL Louis ......................�. �,, w......----aatia. ....._ �m�-__-. -�..�.��-- - Breeding Denied March 9 Louis.Breeding@JLL.com 16 _........W.. .. ....... ......._.. C-001 Jon Simpson Denied May 25 jonwsimp@hotmail.com 17 R-031 Jon Simpson Denied May 25 ..__ jonwsimp@hotmail.com 18 DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE Rule 12 R.01/17 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, 6.002 F.A.C. OR QUALIFYING IMPROVEMENT PETITION Eff.01117 FlORI The actions below _..._..w were taken on your petition in Monroe County.mmmm �.�_........._�_� 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 8' I', 194,036,194.171 2,196.151,and 197 2425, Florida Statutes. Petition# E011-2022 Parcel ID 00573720-005600 Petitioner name Ocean Reef Medical Cetner Foundation Inc. Property 4 Cinnamon Bark Lane The petitioner is: ❑ taxpayer of record ✓❑ representative address Key Largo, Florida 33037 ❑✓ other,explain: Hospital I Charitable Purpose Decision Summa _ 0 Denied your petition ❑ Granted IT our p .. ..._.... petition El our etition in art _w ��._.. Value before Board Action Lines 1 and 4 must be completed Value from Value presented by property appraiser Value after TRIM Notice Board Action Rule 12D-9.025i101, FA.C. 1. Just value, required __.. _ mm. .................................... ........ .... .... 2. Assessed or classified use value,* if a a livable 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 196.031(7), F.S.) Reason for Petition .... ❑ Homestead ❑Widow/er ❑ Blind ❑ Totally and permanently disabled tI bled veteran ❑ Low-income senior ❑ Disabled ❑ Disabled veteran ❑ Use classification, specify ❑ Parent/grandparent assessment reduction ❑ Deployed military 0 Use exemption, specify Hospital ❑Transfer of homestead assessment difference ❑ Qualifying improvement ❑ Change of ownership or control Other, specify Hospital/Charitable Purpose . .. .... _.._................. .. „_. ____ .. Reasons for Decision Fill-in fields W11 expand,or add pages as needed. m .�.... ....,.. ..... . .......�_,- Findings of Fact See attached. mmmm Conclusions of Law See attached. ...... ........ .. . .......... ❑✓ Recommended Decision of Special Magistrate The finding and conclusions above are recommendations. e, I day °w David Van Loon ��mmmmm '�'rC alm�L yMlchele Abrams,6°-NMomoe County Clerk Print name Date Sally Ichele A 'rams of Court,ou=Value Adjustment Board, erna11=5abrams@Monroe Clerk.com,c=US S.M_Abrams gIT ature,VAB dark or special representative Print name Date mm- 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 305-292-3538 or visit our website at ❑ Final ..... ..�.....�__.. _ .. ..�..._..._...._..__........ ......ww ,����... ..._. . �, .... ...._. Decision of the Value Adjustment Board __._.........._._.�_........�w .._........____........... _.. ._. .. •., a ......................._...mmm. .. _.................. .... .._.... ._...... . ....,.—.__.. Signature,chair,value adjustment board Print name Date of decision SiC nature VAB clerk or r resentalJve W W ._ Print name Date mailed to ai ies This matter having come before the Special Magistrate sitting for the Value Adjustment Board on January 4, 2023 and the Property Appraiser having appeared through its representative Carla Tynes, CFE and its Counsel, Jennifer A. McClain and the Petitioner having appeared through its Counsel, George L. Metcalfe, Jr. and the Special Magistrate having considered the Petition, heard argument of Counsel for the parties and review of the evidence submitted by both parties, the Special Magistrate hereby makes the following findings of fact and conclusions of law: Findings of Fact 1. This is a Petition for an exemption from ad valorem taxes in Monroe County Florida for property that is owned by the Ocean Reef Medical Center Foundation Inc., a Florida not for profit corporation (hereinafter "Petitioner"). 2. Petitioner is the owner of 4 Cinnamon Bark Lane, Key Largo, Florida 33037 (hereinafter the "subject property'). 3. The evidence submitted shows that the Petitioner is classified as a 501(c)(3) by the IRS. 4. The subject property is designated as a single-family residence by the Monroe County Property Appraiser. 5. The Petitioner submitted an application to the Monroe County Property Appraiser requesting the subject property be exempt from Ad Valorum taxes under the "hospital exemption" as classified under Fla. Stat. 196.197. 6. The Monroe County Property Appraiser(hereinafter"MCPA")denied said Application finding that the "property did not meet the statutory requirement for a single-family residence owned by a non-profit corporation that is not being used for exempt business." 7. A Petition to the Value Adjustment Board followed. 8. The MCPA office presented a package of documents, which was taken into evidence without objection from Petitioner. MCPA argues that the Petitioner filed an application for a "hospital exemption"for the subject property, however, per Florida Statutes, the use did not qualify under the "hospital exemption", stating "Petitioner failed to provide any evidence of licensure that would support the use E011-2022 of the property as a hospital, nursing home or home for special services under Chapter 395, 400 or 429, Florida Statutes." 9. Petitioner presented a package of documents, which was taken into evidence without objection from the MCPA. 10. Petitioner concedes that the Application for an exemption under"hospital, nursing home or home for special services" was done in error, and that regardless of that error, the subject property should be classified as exempt as the property is used for charitable purposes as provided under Florida Statute 196.192. 11. Although the Application and this immediate Petition do not request a review under the "charitable purpose" exemption, Petitioner argues that Fla. Stat. 196.193(3) requires the property appraiser upon receipt of an application to determine whether the applicant falls within the definition of any one or several of the exempt classification. see Fla. Stat. 193.193(3), which in this case, would be a charitable use exemption. 12. MCPA argues that it is not required to take every application and make a determination as to whether the Applicant would fit into any existing classification of exemption. MCPA further argues that even if it considered the "charitable purpose" exemption, the subject owner and the use of the property, do not meet the definition of"charitable purpose". Anal sis 13. It is well settled that all property is subject to taxation unless expressly exempt, and exemptions are strictly construed against the party claiming them. State ex rel. Szabo Food Servs., Inc. v. Dickinson, 286 So.2d 529 (Fla. 1973), and the burden of proving entitlement to an exemption is on the taxpayer, Benevolent& Protective Order of Elks v. Dade County, 166 SO.2d 605 (Fla. 3'd DCA 1964). 14. There are three questions of law to consider: a. Whether an IRS 501(c)(3) corporation, automatically qualify for exemption from ad valorum taxes; and E011-2022 b. Whether the property appraiser should have applied the petition and documents submitted to any other available exemptions; and if so c. Whether the Petitioner is entitled to an "charitable purpose" exemption for ad valorum taxes IRS 501(c)(3) 15. Petitioner submitted evidence in the form of IRS tax forms, which shows that the Petitioner is a 501(c)(3) corporation and is not taxed for any purpose due to the IRS classification. 16. MCPA argues that despite its 501(c)(3) status, there is a difference between an "exempt charity" versus an "exempt use" as it pertains to ad valorum taxes. 17. The Court in Public Housing Assistance, Inc. v. Havil, 571 .So.2d 45, (Fla. 5"' DCA 1990) found that"PHAI's status as a 501(c)(3) organization has no bearing on whether the corporation is engaged in a charitable venture for purposes of ad valorem". 18. Therefore, despite Petitioner's argument that it is exempt due to its IRS status, is has no bearing on the exemption unless the services provided fit into the definition of"charitable purpose" Exemt)tions 19. Petitioner filed its application for the purposes of receiving an exemption under Fla. Stat. 196.197, which sets forth the criteria it must establish in order to receive the exemption. 20. Upon the denial of the application for a "hospital exemption", Petitioner now contends that despite the denial under Fla. Stat. 196.197, the MCPA is required under Fla. Stat. 196.193(3)to determine whether the applicant falls within any other"one or several of the exempt classification". 21. Petitioner argues that the duty to make this determination is mandatory due to the word "shall" in paragraph (3) of Fla. Stat. 196.193. 22. More particularly, Petitioner believes the MCPA should determine whether the Petitioner is exempt under the "charitable purpose" exemption as defined in Fla. Stat. 196.012(7), which is defined as: E011-2022 "Charitable purpose" means a function or service which is of such a community service that is discontinuance could legally result in the allocation of public funds for the continuance of the function or service. It is not necessary that public funds be allocated for such function or service but only that any such allocation would be legal" Fla. Stat. 196.012(7) 23. Additionally, Petitioner argues that mission of Petitioner is "to support the charitable undertaking of the Medical Center at Ocean Reef, Inc." Counsel has argued that the property is used to house the CEO when he works at the Medical Center and the property holds fund raising events for the Medical Center. 24. MCPA argues that 1) it does not have an affirmative duty to seek out and or look for any other exemptions other than the ones applied for in the Petitioner's Application as it would place an undue burden on the property appraiser's office and 2) even if it applied the "charitable purpose" exemption to Petitioner, it still would not meet the criteria for any exemption. 25. The plain language of Fla. Stat. 196.193(3) and (4) states as follows: (3) Upon receipt of an application for exemption, the property appraiser shall determine: (a) whether the applicant falls within the definition of any one or several of the exempt classification. (b) whether the applicant requesting exemption uses the property predominantly or exclusively for exempt purposes. (c)The extent to which the property is used for the exempt purposes. (4) The property appraiser shall find that the person or organization requesting exemption meets the requirements set forth in paragraphs (3)(a) and (b) before any exemption can be granted. 26. It appears from the plain language of Fla. Stat. 196.193(3) that the Property Appraiser is required to determine wither the "applicant falls within the definition of any one or several of the exempt classification". This Board does not engage in any statutory construction; therefore, it must apply the plain language as written. E011-2022 27. Applying the "shall determine" standard as it pertains to any "one or several of the exempt classifications", the question then is whether the Petitioner's activities qualify as "charitable purposes" as defined by Fla. Stat. 193.012(7) 28. Although Petitioner argues that the mission of Petitioner is "to support the charitable undertaking of the Medical Center at Ocean Reef, Inc." there is no evidence in the record to support the definition of a "charitable purpose" that would classify the property's use as it pertains strictly to ad valorem taxes. 29. Although Petitioner may be a charitable organization for the Medical Center, for purposes of ad valorum taxes, a "charitable purpose"would require that discontinuance of their charitable purpose could legally result in the allocation of public funds for the continuance of the function or service. 30. There is no evidence in the record that the housing of a CEO and holding fund raising events, mirrors any function supported by public funds, and as such, the use by Petitioner, does not raise the level of"charitable purposes" for ad valorum taxes. Conclusions of Law A. A 501(c)(3) corporation is not automatically exempt for ad valorum taxes unless it demonstrates a charitable purpose as defined by Fla. Stat. 193.012(7). B. It does not appear from the evidence on the record provided that Petitioner has provided any evidence to support an exemption under a "hospital exemption" nor did it provide any additional evidence to support an exemption under"charitable purposes". C. Therefore, it is recommended that the Value Adjustment Board deny Petitioner's Petition to the Value Adjustment Board for an Exemption. E011-2022 DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R.01/17 VALUE PETITION Rule 12D-16.002 `W/ .a Fc. o/�,Qoe County Etfi.01/17 IROINDA 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# Parcel ID ,a®7,50 --00® r� ®a Petitioner name s espy. mmµ m �'rcPa,74,es Property 7-7 cd The petitioner is: taxpayer of record El taxpayer's address Ke 3 representative Coco 1d 14 �f other ex lain: Decision Summary Denied your.petition ❑ Granted your petition ❑ Granted your petition in part Before Board Action Value Value from After Board Lines 1 and 4 must be completed TRIM Notice value preserved by property appraiser Action Rule 12D-9.02510 F.A.C. ed ���40-A, �a V!�.S say/�3s' �a 1. Just value required �. .... � 2. Assessed or classified use value,*if applicable "' yf &-mS y/ e,a 1, 3. Exempt value,*enter"0" if none Q d L7 4. Taxable value,*required `All values entered should be croup taxable values.School and other taxing authori values may differ. Section 196.031 7 „F.S. Reasons for Decision _ ....._......._ Fill-in fields��nd,or add pages as needed. Findings of Fact �e f�AianG T i2 / �o 7- c,4 £ dP �eU ves f v n y ;d �-e 74 etie ®� �® o c�L sc hem ,o ®h . Concl si ns of Law J .... .. 47 ,7 In Gr',QGv® ... ��_. _:m. ._. ....._. �ITITMM Vecommertded Decision of Special Magistrate Finding and conclusions above are recommendations. Ih c g ature,s ' magirate.......�_...._.���.� . �..w.r.w._. ._ ..�.._� ...���...��... .. __..__ ...._..�._ st Print name to _ rI---AUzLftr-.�------- ignature,VA clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address — p y ,� or vise our website at be If the line above is blank,the board does not et know the date,time,and lace when the recommended decision will considered.To find the information, lease calf 242-3 . _ .......�__ _ rt ,rioo ,ri, .. . .ww�� ____ .. ❑ Final Decision of the Value Adjustment Board nature, ir,va lue — � ....�. 5i �g .u..cha adjustment board Print name Date of decision Si nature„VA res B clerk or re en _.......... _.. ���,,��. tattve ,u ,,,� .... �...._.� Print name �..._Date mailed to artles DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC EXEMPTION, CLASSIFICATION, OR R. 11/12 ASSESSMENT DIFFERENCE TRANSFER PETITION Rule 12D 16.o Florida Administrative Co Rule .". -i Effective 11/12 CW REViM TC The actions below were taken on your petition in the County of Monroe 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 Statutes.) court to further contest our assessment. tlSee sections 193.155 8�fq 1,194.036,194.171(2j,and 196.151,Florida „ Petition # E006-2022 Parcel ID 00123910-000000 Parcels ... �, _............ Petitioner namearee ___._w..... � ar �ls B and C LLC Property 7200 5th Street The petitioner is: ❑✓ taxpayer of record ❑taxpayer's agent address ❑other, explain:_ Stock Island, FL 33040 Decision Summary � Denied our efition ❑... ary ® y p Granted your petition ❑ Granted your petition in part .. . _.._ ..�w ww...... _.a..v ... �... _ _ �.... Value before Board Value from Action Value after Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Board Action Rule 12D-9.025iFmA.C. 1. Just value, required 2.Assessed or classified use value,*if applicable 3. Exempt value,*enter"0" if none _......... _ _. .... ..............._.... _....... ...r�.� 4. Taxable value,* required _ All values entered should be county taxable values.School and other taxing authority values may differ.(Section 1 O ) 96a31 , FS Exemption, Classification,or Assessment Difference Transfer _..-_ w _-....._.....�.ww.._ ❑Homestead ❑Widow/er ❑ Blind ❑Totally and permanently disabled veteran ❑ Low-income senior ❑ Disabled ❑ Disabled veteran ❑ Use classification,specify ❑ Parentlgrandparent assessment reduction ❑ Deployed military 0 Use exemption,specify AG ❑Transfer of homestead assessment difference ❑Other,specify Reasons for Decision Fill-in fields will expand or add pages,as needed. ..._... __._ . .. ..... .. Findings of Fact See Attached Conclusions of.Law.._ ,........ . ....... ...................... ..... .......... �_......._.� ......... .... .. _m .........�_ _. See Attached .... ... _. pMagistrate The finding and conclusions above are recommendations. mended Dec !on of eaal w ecomDavid Van Loon 02/28/2023 gis" grte Print name Date uy:yam 4s.MMe�aw�..�: ally Michele Sally M. Abrams 03.02.23 Signature,VAB ckler .os r- pecial representative �. �� ���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 or visit our web site at .. _ _. �....... ............ ... .... .... —...... � .....,,,,,.. �...... .. .. ... ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Sig f ature VAB clerk gE,TL) esentative Print name Date mailed to t arbes This matter having come before the Special Magistrate sitting for the value Adjustment Board on February 23, 2023 and the Property Appraiser having appeared through Mark Russo and its Counsel and the Petitioner being represented by Walter Gelnovatch, its Authorized Member and the Special Magistrate having considered the Petition, heard argument of Counsel for the Property Appraiser and testimony by both the Property Appraiser' s Office and Petitioner, the Special Magistrate hereby makes the following findings of fact and conclusions of law: Findings of Fact 1. This is a Petition for an exemption from ad valorem taxes in Monroe County Florida that is owned by the Parcels B and C, LLC, a Florida limited liability company. 2 . The Property Appraiser has submitted as evidence for consideration the following documents: a. Two Property Record Cards; and b. Thirteen pictures, including aerial photos of the subject parcel and photos of various bee boxes. 3 . The Property Appraiser raised objections as to the timeliness or the relevance of the documents presented by the Petitioner in this matter. 4. No objections were raised by the Petitioner in this matter. 5. The parcel subject to this current Petition is approximately 38 acres of land, consisting of vacant ROGO and environmentally sensitive land. 6. Base upon an inspection and the view of certain bee boxes and access roads, the Property Appraiser' s Office classified 2 . 32 acres out of the approximately 38 acres as agricultural. 7 . Petitioner argues that the entire 38 acres is used for agricultural purposes. 8. Despite testimony and argument by Petitioner, evidence was not submitted to refute the Property Appraiser' s evidence. Procedure / Rule of Law 9 . 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; This matter having come before the Special Magistrate sitting for the Value Adjustment Board on February 23, 2023 and the Property Appraiser having appeared through Mark Russo and its Counsel and the Petitioner being represented by Walter Gelnovatch, its Authorized Member and the Special Magistrate having considered the Petition, heard argument of Counsel for the Property Appraiser and testimony by both the Property Appraiser's Office and Petitioner, the Special Magistrate hereby makes the following findings of fact and conclusions of law: Findings of Fact 1. This is a Petition for an exemption from ad valorem taxes in Monroe County Florida that is owned by the Parcels B and C, LLC, a Florida limited liability company. 2. The Property Appraiser has submitted as evidence for consideration the following documents: a. Two Property Record Cards; and b. Thirteen pictures, including aerial photos of the subject parcel and photos of various bee boxes. 3 . The Property Appraiser raised objections as to the timeliness or the relevance of the documents presented by the Petitioner in this matter. 4 . No objections were raised by the Petitioner in this matter. 5 . The parcel subject to this current Petition is approximately 38 acres of land, consisting of vacant ROGO and environmentally sensitive land. 6. Base upon an inspection and the view of certain bee boxes and access roads, the Property Appraiser' s Office classified 2 . 32 acres out of the approximately 38 acres as agricultural. 7. Petitioner argues that the entire 38 acres is used for agricultural purposes. 8 . Despite testimony and argument by Petitioner, evidence was not submitted to refute the Property Appraiser' s evidence. Procedure / Rule of Law 9. 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; b. Review the exemption denial, and compare it to the applicable statutory criteria in Section 196 .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. 10 . 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. Analvsis 12. Petitioner' s appeal is based upon the use of the subject parcel as a single use farm, for bees, which Mr. Gelnovatch testified to as a bonafide actual use for agriculture. 13 . The property appraiser did not disagree, nor did it argue that the land was used for agriculture use, i.e. , a bee farm. 14 . The property appraiser, based upon a visual inspection and arial photographs, disagrees that the entire parcel is being used for purposes of the bee farm, and allocated the 2 .3 acres as agricultural. 15. The property appraiser testified that it arrived at the 2 .3-acre allocation by doubling the area in which the hives were witnessed and located. 16. Petitioner testified that its tenant Queen Bee, LLC has a lease agreement, which has bee hives and or bee boxes spread throughout the entire 38-acre parcel and that the bees use the entire parcel as their forage area. 17 . Despite the testimony, Petitioner supplied no evidence for the VAB or the undersigned Magistrate to consider, such as pictures, maps, and or site plans, identifying where the bee hives and or bee boxes were located. 18 . Additionally, Petitioner failed to provide any evidence to refute the formula used by the Property Appraiser in doubling the size of the hive area for purposes of determining how many acres should be classified as agriculture. 19. As stated above, the undersigned magistrate is confined to only consider the admissible evidence presented at the final hearing. 20. The property appraiser' s assessment is presumed to be correct and the party initiating the challenge has the burden of proving by a preponderance of evidence that the assessment does not represent the classified use. Due to the lack of evidence presented by the Petitioner to refute the Property Appraiser, Petitioner has failed to meet its burden. Conclusions of Law Based upon the evidence presented by the Property Appraiser, and the lack of evidence to refute the evidence provided by the Property Appraiser, it is recommended that the Value Adjustment Board DENY the Petitioner' s Petition to the Value Adjustment Board for an agriculture exemption on the entire parcel consisting of approximately 38 acres . DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC EXEMPTION, CLASSIFICATION,ASSESSMENT DIFFERENCE R.01/17 Rule 12D-16.002 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, F.A.C. 01 OR QUALIFYING IMPROVEMENT PETITION Eff.01117 FLORIDA The actions below were taken on our petition m Monroe � -� aunty. y p nroe wwww�-� County. ❑,/ 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« our assessments See sections 193.155(3 I,194,036,194.171 2 196.151 and 197.2425,Florida Statulvs, Petition# E007-2022 Parcel ID 00089090-000000 Th Petitioner ame Su tax Garden den Estate Lan_._...._ ..........1��- d Trust 02I10114 Property 93930 Overseas Highway petitioner p y record 0 representative address Tavernier, Florida 33070 ❑✓ other,explain: Agriculture . __. __.._.. ......._. Decon Summary Deniedvyour petition [:1 Granted your petitionmmm ❑ Granted your petition in part Value before Board Action Lines 1 and 4 must be completed Value from Value presented by property appraiser Value after TRIM Notice Board Action . _....................._........... Rule 12D-9m02510 1. Just value, required -... 2. Assessed or classified use value," if applicable 3. Exempt value,*enter"0"if none 4. Taxable value,* required .*AII values entered should.be.. _...�.�._..-w ...__.._,.,----,-- -- ��....................... county taxable values.School and other taxing authority values may er.(Section 196.031 7),����������.��.)dill ( F.S.} Reason for Petition ❑ Homestead ❑Widowler ❑ Blind ..._. -_ ❑ Totally and permanently disabled veteran ❑ Low-income senior ❑ Disabled ❑ Disabled veteran ❑ Use classification, specify ❑ Parent/grandparent assessment reduction ❑ Deployed military ❑ Use exemption, specify ❑Transfer or homestead assessment difference ❑ Qualifying improvement ❑ Change of ownership or control Other, specify Agriculture Reasons for Decision Fill-in fields will expand,or add pages as needed. - �...�............w Findings of Fact .� See attached. -Conclusio_...____ L-a'- .....�....... . .-. .. ..-.... -.... ns of f Law � �._�....___... ... See attached. ^commended Dec o n f cial Magistrate The finding and conclusions above are recommendations David Van Loon j o�s 4 ........._.._ IT .. ..... S ; � � s��'�ir*Kagistrate '" Print name Date asi�N.S°enMsyN"kn.m�da�n 3.20.2023 Sall Michele Abrams 'ry= < �� ° � S.M.Abrams Signature,VABderk or special representative 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 305292-3438 mm or visit our website at M_ M .... �.._ ® -.. ....._ ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board --� - Print name ....�.. �� �� -�Date of decision - - n�atur� e ve... ..... _.... Pn�nt.name ._ Date mailed to parties�.. This matter having come before the Special Magistrate sitting for the Value Adjustment Board on February 23, 2023 and the Property Appraiser having appeared through Mark Russo and its Counsel and the Petitioner being represented Counsel and the Special Magistrate having considered the Petition, heard argument of Counsel for the Property Appraiser and testimony by both the Property Appraiser' s Office and Petitioner, the Special Magistrate hereby makes the following findings of fact and conclusions of law: Findink. s of Fact I. This is a Petition for an exemption from ad valorem taxes in Monroe County Florida that is owned Sunset Garden Estate Land Trust, dated February 10, 2014, hereinafter ("SUNSET") 2 . SUNSET owns real property commonly referred to as 93990 Overseas Highway, Tavernier, Florida 33070 . 3 . The Property Appraiser has submitted as evidence for consideration the following documents: a. Two Property Record Cards; and b. Nineteen pictures, of the subject parcel including various bee boxes. 4 . The Petitioner has submitted as evidence a binder dated December 21, 2022, as evidence. Petitioner's binder consists the following documents: a. 2022 Florida Keys Farm Summary, with attachments; b. Pictures of: i. Vacant land and a handful of goats; ii. Potted pineapple saplings; iii. Tiki but with miscellaneous items under it; iv. Pursuit vessel with some goats; v. Bee boxes; vi . chickens; vii. goats; viii. access roads; ix. hemp plants; x. weddingwire.com advertisement; xi. aerial maps of subject property; c . Article from Almond Living Magazine; d. Florida Statutes, e. Emails between Petitioner and MCPA from 2017-2018; f. Etsy.com listing for red mangrove seeds; E007-2022 g. Articles on sheep v. goats; h. Monroe County Business Tax Receipts; i. Petitions to the VAB; j . Agricultural classifications; k. Insurance documents; 1. November 10, 2012 AG Opinion; m. DR499 Renewal Application with exhibits; n. Along with various other guidelines, applications, approvals, etc. from prior years. S . No objections were raised by either the Property Appraiser nor the Petitioner as to discovery in this matter. 6. The parcel subject to this current Petition is approximately 5.9 acres of land, consisting of hardwood hammock and environmentally sensitive land. 7 . Based upon a January 1, 2022 visual inspection and the view of certain bee boxes and access roads, the Property Appraiser' s Office classified 1.61 acres out of the approximately 5 . 9 acres as agricultural. 8. Petitioner argues that the entire 5 . 9 acres is used for agricultural purposes, including bees, chickens, goats and pineapples. In addition to the above, Petitioner testified that the land is also used for agritourism. 9. Monroe County, Florida does not have guidelines which set forth a calculation for forage area for bees and or livestock requirements per acre. 10. Petitioner' s appeal is based upon a partial denial, as the Property Appraiser has granted an agricultural exemption on the subject property, however the exemption only applies to a portion of the property. 11. Property Appraiser submitted pictures of bee boxes and by way of testimony stated it was aware of chickens and or goats on the property. 12 . The parties agreed to submit additional argument for purposes of providing argument as to calculations and or determination of land use calculations for agriculture use. Procedure / Rule of Law 13 . 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: E007-2022 a. Determine whether the denial was valid or invalid; b. Review the exemption denial, and compare it to the applicable statutory criteria in Section 196. 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, p Fla. Stat. 14 . 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. 15. The special magistrate is confined to only consider the admissible evidence presented at the final hearing on the Petition. Anal Isis 16. Petitioner' s appeal is based upon the use of the subject parcel as a multiple use farm, for bees, chickens, goats, hemp, and pineapple as a bonafide actual agricultural basis. 17 . The property appraiser did not disagree, nor did it argue that the land was used for agriculture use, i.e. , a bee farm, chickens and goats. 18 . The property appraiser, based upon a visual inspection disagreed that the entire parcel is being used for purposes E007-2022 of the bee farm, chickens and goats, and allocated the 1. 6 acres as agricultural. 19. Petitioner testified that the livestock, including the bees, chickens and goats use the entire parcel as their forage area and argues that every 4-5 acres should house 50 bee hives as bees normally travel about a mile from their hive. 20. Additionally, Petitioner argues that the hemp and now pineapple planting was not included in the calculations and should be. 21. Part of the issue with testimony presented, is the testimony and or evidence covered large time frames regarding the use of the property, i.e. , what the property was being used for at the beginning of 2022, what changed and what is now taking place in 2023 . 22. Despite the testimony and evidence presented by Petitioner, there was nothing provided which showed the full-scale use of the subject property. The undersigned constrained as to what recommendation he can make, and the Petitioner has not provided pictures, maps, and or site plans showing the overall use of the subject property. 23 . As stated in the hearing, and above, Petitioner has provided evidence of pineapple plants, bee boxes, chickens and goats, however they are up close pictures that do no show evidence of wide spread use of the subject property outside the 1. 6 acres as designated by the Property Appraisers office. If foraging is part of the commercial operation, they Petitioner should have provided documentation identifying the source and location of forage areas. 24 . Additionally, Petitioner failed to provide any evidence to refute the Property Appraiser' s calculation that only 1. 6 should be classified as agriculture. While guidelines from other Florida Counties were provided, those guidelines were for the actual farm owner, not on how the agriculture classification should be calculated and or assessed. 25 . As stated above, the undersigned magistrate is confined to only consider the admissible evidence presented at the final hearing. 26 . The property appraiser' s assessment is presumed to be correct and the party initiating the challenge has the E007-2022 burden of proving by a preponderance of evidence that the assessment does not represent the classified use. Due to the lack of evidence presented by the Petitioner to refute the Property Appraiser, Petitioner has failed to meet its burden. Conclusions of Law Based upon the evidence presented by the Property Appraiser, and the lack of evidence to refute the evidence provided by the Property Appraiser, it is recommended that the Value Adjustment Board DENY the Petitioner' s Petition to the Value Adjustment Board for an agriculture exemption on the entire parcel consisting of approximately 5. 9 acres. E007-2022 DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC s EXEMPTION, CLASSIFICATION,ASSESSMENT DIFFERENCE R.01117 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, Rule 12D-16.002 F.A.C. kil OR QUALIFYING IMPROVEMENT PETITION Eff.01/17 FLORIDA The actions below were taken on your petition in Monroe IT mITITITITCounty. w�mmmm WW ✓❑ These actions area recommendation only, not final. ❑ These actions area 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 our assessment. See sections 193.155 6p 1 194.036,194.171(2),196.151,and 197.2425,Florida Statutes Petition# E029-2022 Parcel ID 00480880-000000 .. ...... ..__ ...�.__.._._ Petitioner name SGC Land Trust 2/12/20 Property 93990 Overseas Highway The petitioner is: ❑ taxpayer of record❑✓ representative address Tavernier, Florida 33070 ❑✓ other, explain: Agriculture Decision Summary ✓ De 0 Granted o - � WW w����n �.., ,,..,.,.m... ...� mmmmm�ITITIT m_m ...... _.__ Hied +our et tion y ur retition ❑ Granted our petition in art Value before Board Action Lines 1 and 4 must be completed Value from Value presented by properly appraiser Value after TRIM Notice Board Action Rule 121)9.02510,F A.C. 1. Just value, required 2.Assessed or classified use value," if a. licable 3. Exempt value,'enter"0" if none �°�°.................__._. __..._.__...._._.__ .... �„ p .�.. a.-.u.e .... . .. ...._. _..._. _� ... .._............�.......... _ _..... ... ..._.u... 4. Taxable value," required All values entered should be county taxable values.School and other taxing authority values_m 1- .031(7 . ._. .�.._ . slues may differ.(Section 196.031(l.. F.S.) Reason far Petition _.__...... �..d_.. ..._....� .. .._�._.... _..a _......._ ❑ Homestead ElWidow/er ❑ Blind ❑ Totally and permanently disabled veteran ❑ Low-income senior ❑ Disabled ❑ Disabled veteran ❑ Use classification,specify ❑ Parent/grandparent assessment reduction ❑ Deployed military ❑ Use exemption, specify ❑ Transfer of homestead assessment difference ❑ Qualifying improvement ❑ Change of ownership or control El Other, specify Agriculture Reasons fo� _.._... .�.� �.�._.�_......��._.... ...��,..,,.,. .. ... _...._�w.�-,�. �......__ r Decision Fill-in fields vAll expand,or add pages as needed. �_� . . . u _ _.. ... _ .. Findings of Fact See attached. .ITIT Conclusions of Lawmm- -__� See attached. wro� omme Decl!s n of S � f Magistrate The finding and conclusion recommendations. ec n ed �e g g s above are S ;up ...� David dVa...wnww wLoon a-T_........... ree � m itiePrint name Date as'�wN W seiN M ,w,� ally Michele Abrams S.M.Abrams 3.20.2023 DMc 1013 03101S35A0-0�'00' Signature,VAB-clerk uor specialµ representative mm � � ... Print name m. 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 305-292-3438 or visit our website at ❑ Final Decision of the Value Adjustment Boa ���� --� rd . ..... .... .. ..... ._.. .._ ... .__ _u...... ..wwww.._.._w. _. ..- ............_ Signature,chair,value adjustment board Print name Date of decision Si&nature,VAB derk or representative Print name Date mailed torarties This matter having come before the Special Magistrate sitting for the Value Adjustment Board on February 23, 2023 and the Property Appraiser having appeared through Mark Russo and its Counsel and the Petitioner being represented Counsel and the Special Magistrate having considered the Petition, heard argument of Counsel for the Property Appraiser and testimony by both the Property Appraiser' s Office and Petitioner, the Special Magistrate hereby makes the following findings of fact and conclusions of law: Findings of Fact 1. This is a Petition for an exemption from ad valorem taxes in Monroe County Florida that is owned SGC Land Trust, dated February 12, 2020, hereinafter ("SGC") 2 . SGC owns real property commonly referred to as 93990 Overseas Highway, Tavernier, Florida 33070. 3 . The Property Appraiser has submitted as evidence for consideration the following documents: a. Two Property Record Cards; and b. Nineteen pictures, of the subject parcel including various bee boxes. 4 . The Petitioner has submitted as evidence a binder dated December 21, 2022, as evidence. 5. No objections were raised by either the Property Appraiser nor the Petitioner as to discovery in this matter. 6. The parcel subject to this current Petition is approximately 3 . 7 acres of land, consisting of residential dry land and hardwood hammock. 7 . Based upon an inspection and the view of certain bee boxes and access roads, the Property Appraiser' s Office classified . 8 acres out of the approximately 3 . 7 acres as agricultural. 8. Petitioner argues that the entire 3 . 7 acres is used for agricultural purposes, including bees and citrus trees. 9. Monroe County, Florida does not have guidelines which set forth a calculation for forage area for bees and or the amount of citrus trees requirement per acre. 10. Petitioner' s appeal is based upon a partial denial, as the Property Appraiser has granted an agricultural exemption on the subject property, however the exemption only applies to a portion of the property. E029-2022 11. The partial exemption is based upon an on-site inspection of the premises as of January 1, 2022 . 12. Property Appraiser submitted pictures of bee boxes and by its own testimony was not aware of any citrus trees on the property. 13 . Petitioner pointed out that the Property Appraiser's own pictures, showed evidence of one lemon tree. 14. Petitioner testified that it had fifty (50) full time hives and fifty-two (52) citrus trees, including lemon and key lime trees. 15. Despite its testimony, and the sole tree pictured in the Property Appraiser' s pictures, Petitioner failed to produce any evidence of a citrus farm on the subject property. Procedure / Rule of Law 16. 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; b. Review the exemption denial, and compare it to the applicable statutory criteria in Section 196.193 (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. 17. 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 E029-2022 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. 18. The special magistrate is confined to only consider the admissible evidence presented at the final hearing on the Petition. Analysis 19. Petitioner's appeal is based upon the use of the subject parcel as a dual use farm, for bees and citrus trees as a bonafide actual agricultural basis. 20. The property appraiser did not disagree, nor did it argue that the land was not used for agriculture use, i.e. , a bee f arm. 21. The property appraiser saw no evidence nor was it aware that the subject property was being used to grow citrus trees. 22 . The property appraiser, based upon a visual inspection disagreed that the entire parcel is being used for purposes of the bee farm, and allocated the . 8 acres as agricultural. 23 . Petitioner testified that the bees use the entire parcel as their forage area and argues that every 4-5 acres should house 50 bee hives as bees normally travel about a mile from their hive. 24 . Despite the testimony, Petitioner supplied no evidence for the VAB or the undersigned Magistrate to consider, such as pictures, maps, and or site plans, identifying where the . bee hives and or bee boxes were located and or evidence of citrus trees. 25. Additionally, Petitioner failed to provide any evidence to refute the Property Appraiser' s determination that only 0 . 8 should be classified as agriculture. 26. As stated above, the undersigned magistrate is confined to only consider the admissible evidence presented at the final hearing. 27 . The property appraiser' s assessment is presumed to be correct and the party initiating the challenge has the burden of proving by a preponderance of evidence that the E029-2022 assessment does not represent the classified use. Due to the lack of evidence presented by the Petitioner to refute the Property Appraiser, Petitioner has failed to meet its burden. Conclusions of Law Based upon the evidence presented by the Property Appraiser, and the lack of evidence to refute the evidence provided by the Property Appraiser, it is recommended that the Value Adjustment Board DENY the Petitioner' s Petition to the Value Adjustment Board for an agriculture exemption on the entire parcel consisting of approximately 3 . 7 acres. E029-2022 DR-485V DECISION OF THE VALUE ADJUSTMENT BOARD R.01/17 VALUE PETITION Rule 12D-16.002 F.A.C. County Eff.01/17 FLORIDA k ions below were taken on p your etition. se actions are a recommendation only, not final ❑ These actions are a final decision of the VAB re not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit it court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151,and 197.2425, Florid a Statutes .....,, Parcel ID D0.30 yyy0 0 0 Petition o000 Petitioner name 71-cd6 Z/8-$A Property 3JY13 A The petitioner is: [taxpayer of record ❑ taxpayees address - representative Decision Summary benied your petition ❑ Granted your petition ❑ Granted your petition in part Value Before Board Action Value from Value presented by property appraiser After Board Lines 1 and 4 must be completed TRH tine Rule 12D 9.025(1 1 F.A C Action , ad___ R_ _ __..e.w.. 1 Just value, required .mm... � �...��. .. __. 2. Assessed or classified use value,* if applicable D - ._.�.... .... ._� 3. Exempt value,*enter"0" if none a ool and other taxin authont values ma differ (Section 196.031 _J ._. _. .._ 4 Taxable value,* required o wS 7 All values entered should be coun taxable values, Bch 7 F S ..._..��.n. _.. ._.. _��� �j,�g.. as needed. Flndln...S Of Fact �7 u r �,���� � .... " ����s will expand,or add may���._.. . Reasons for Decision ` Fill-in ti G� J �o� S A O t9 r t.JGS �r�v�r4� �c7� IS �� � ........ Conclusions of Lawm ' ui °eQ�'f`�' rs n /-ha►rcJ f _ _ -R m ended Decision of special Magistrate, Finding and conclusions�e _....m Y above are recommendations. G� Sias r e y ecla gistrate Print name _... ITITmm WWm m Date Signature,VAS cl k r 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 212 ?) or visit our website at ❑ Final Dec of the s _..�.._...._..��..��.......� __�,..y. � _....� Decision i Value Adjustment Board Signature,chair,value adjustment boardm m _ Print name Date of de -_ W vision rY VAB clerk g. _.._ ... _._ _ Pr nature int name __-- , Date mailed to parties g' or re resentative - DECISION OF THE VALUE ADJUSTMENT BOARD R.01/17 a s, 17 VALUE PETITION Rule 12D-16.002 F.A.C. Monroe County Eff.01/17 FL �RIDA . . ,. ............... ...............--- --------- --------- ........ ... .................................... The actions bel ow 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 # C-170 ParcelID 00066180 � �000700 J Petitioner name RLwDBT Key West LLC- Property y 3930 S Roosevelt Blvd address Key West,FL The petitioner is: ® taxpayer of record ❑ taxpayer's representative ❑...other exfslaln:.. _.._ ....................... Decision Summary.. ® Denied........... .... . .. ... . .. ........ .....,, - -- ....... ..... your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Value presented by property appraiser completed TRIM Notice Action Ines an must a com p Rule--PD 9 025�10 F.A.C. Just value, required 77195551 . _.. ..._ ._-- ......—_ ....... .. .- 2. Assessed or classified use value,* if applicable 3....Exempt value,` enter'°0" If none ....._..�.._.__.._..�... 4. Taxable value,* required_............ .--- . . --- ------- --- � ...� 7719555.. .. .....w. ____ --- ---- be county 1 * nth taxable values School and other taxing authontw values may differ. (Section 196 0317),All values entered should ..___ _ _.._m. .� ._ _.__..-..- .. ....... _...... w...._ _._.- —.. R@asons for Decision Fill-in fields will expand,or add pages as needed. FL.. ... . .............. ..... -.------ ...... .............................. ....... � ---- - - - __ ......_... ridings of Fact Petitioner did not attend the hearing, did not send evidence to the clerk to be considered, did not stamp the box on the form that they would not attend the hearing but would like evidence considered. The petitioner did not show good cause for continuation. .. .... .. . .. n .�... __,_ Conclusions of Law Relief is denied, decis ion is b eing issued in order that any right the petitioner may have to bring an action in circuit is not impaired. correctness. ............ ---------------------------------------------- ®..Re mm d Decis ion of Special Magistrate Finding and conclusions above are recommendations. ---- -Kevin Talbott...�� ...... � .._ .n.� Sin �r e, 0311a4/2023 ,,m. g m1 at ma istrate Print name Date .�. oaywy ilsraa Ms.b w n cram ce Sally Ich I Abra �� ti°nka°mti��.� S.M.Abrams 03.15.2023 ms4 ema 1 SaManx(Aanrcx.°e.kcan r-p5 pale YLY3.O1151hYI:Q9 LCrop Si nature'VAB cIe p. P.. .. .... -. W g rk ors eclat re resentative 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 305-292-3438 or visit our website at ❑ Final.-Decision of the....... .... ... ..�...._ - .... ._ Value Adjustment Board _. -- _ . ,,,.........mm..� ------- ................w .. - Signature,chair,value adjustment board Print name Date of decision Si nature, VAB clerk or ref?resentati a Printmname Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD R.01/1V 1/17 VALUE PETITION Rule 120-16.002 F.A.C. FLORIDA Monroe _ County Eff.01/17 .�. ...... ....... be _........... .._.�w�w. . .......... __-- .. . ........ . . ._._....._....... .mm ...__ � .... .... ........ low 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.) �..W ...... __ Petition #C-171 Parcel ID 00065220- ...... �...� ��������� �����������-000100 Petitioner name RLJ 11-F Key Property 2400 N Roosevelt Blvd _ address Key West,FL The petitioner is: ® taxpayer of record ❑ taxpayer's representative D other, explain; m,. _._.. _�._ _... ... ...x .. ... .. ........ .... . .... .. Decision Summary ® Denied your petition ❑ Granted your petition ❑ Granted your petition in part _a............... a .-.._ _ .. ......_.__....... _....m 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,(i F.A.0 1. Just value, required 16687502 _. .. _.... ..... ......µ..,...... - ......- -- -- 2. Assessed or classified use value,* if applicable enter 0 if............. ........ _. .®,m mm .. 3. Exempt value,* " none _ .. ....... �.... ..r .... 4. Taxable value,* required 16687502J� * va ues entered should be county taxable values.School and other taxing authority values may differ,(Section 196.031(7 , F S �.. . ��__ ... ............ � Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing, did not send evidence to the clerk to be considered, did not stamp the box on the form that they would not attend the hearing but would like evidence considered. The petitioner did not show good cause for continuation. ._... ........._... ,_m....... _ _. .........�� .�....._— .. ............------- 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 is not impaired. correctness. ...., w ._ __------------------- ...... ....... .. ................. - ---- ® lic mop Decision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 03/14/2023 gnecIbIly ctitrate Print name Date Mkhe A rams 4Usa aaHSTe�a a.d mJ S b mspMonr aCle*om, S.M.Abrams 03.15.2023 Signature,VAB clerk or. _... ...........specia 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 305-292-3438 _ or visit our website at ___......w. —.__� __..... ..�... . _ ,_-.........,: ❑ Final Decision of the Value Adjustment Board �.Sinatur e e.. _._._ ��� . ...n........... _... .. .............m...y. .. ........- ---- g hair,value adjustment board Print name Date of decision Sirnature VAB clerk or representative Print name Date mailed to^iaarties DECISION OF THE VALUE ADJUSTMENT BOARD R. 01/17 R. 1/17 VALUE PETITION Rule 12D-16.002 F.A.C. Monroe County Eff.01/17 FLORIOA our .m�.e,.�... The actions below were taken on y 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 a Sttutes.° ro,. r yr .. ... _................ ................ .__ .. Petition# C-172 Parcel ID 00065560-000000 Diamond Rock Ke ..West North- Property ._ .........��..... �.......�. Petitioner name Da� .m.M 3420 N Roosevelt Blvd address Key West,FL The petitioner is: ® taxpayer of record ❑ taxpayer's representative ❑ other, explain:... -----_ �� -- — ........ ___..__._ __. �_� ..... . Decision Summary Z Denied our petition ❑ Granted your petition ❑ Granted your petition in part i'Y Y p 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. 5 10) F.Aeq,__._ 1. Just value, required 29479651 ... .......... _ .. ......_ ..... ..... ,._ .._-..-_- �. 2. Assessed or classified use value,* if applicable .l. . r" if _._� � W . . 3 Exempt none_ t value,* enter lt0l3 if . ...w.n.. .... .... � _ w 4. Taxable value,* required — 29479651 *All values entered_should be count taxable values.School and other taxing authority values may differ. Section 196 031(7) F S j asons for Decision Fill-in fields will expand, or add pages a n� _.R�..__.... .__..� ...... p g s needed. Findings of Fact._..... ..�.. ..... __ ...... .e.. .....� w Petitioner did not attend the hearing, did not send evidence to the clerk to be considered, did not stamp the box on the form that they would not attend the hearing but would like evidence considered. The petitioner did not show good cause for continuation. —_ . ......----------m—---- ..... ................. _ ....................._ . _ � 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 is not impaired. correctness. ;.W.... ---- __. . Recot ends ecision of Special Magistrate Finding and conclusions above are recommendations ...... _ .._ .... �m....n _ Kevin Talbott m._. —_ 0311412 _,.__.._ . �.._. ,�.. � .�p 023 - g ---------------- ........ ..- --....--- ...... ............. Signature, peer I r a gist ate Print name Date 11 "'9'1PI' S I�M hel�Il bMlch I M nrceC ryCl rk!Court ou value Sally Mie ele Aram �,slme�l�r4.mall�e�m�Mo ce erko�e�= S.M. Abrams 03.15.2023 Dau 3033.03.15I0:31:13-06'OD' Signature,VAB clerk ors special representative . .... _... ....... _ ..... . .. -.......m ..� .... �_._. .... p p esentative Print name Date �.,... � If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call or visit our website at - . .: .r... __ ❑ Final De _....._........._ . ..--_ .,...,,. _ cision of the Value Adjustment Board Signature,chair,value adjustment board ---- Print name � � Date of"�e g decision 5rjnature`yAB clerk_wor reraresgntative — Print name Date mailed to_raarties DECISION OF THE VALUE ADJUSTMENT BOARD R.01/17 � R. 1/17 VALUE PETITION Rule 1213-16.002 F.A.C. Monroe County Eff.01/17 FLORIDA -- ......... The actions below were taken on y 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 #C-173 ---_.__ _ - Parcel .. .... _...___._ ID 00065130-000000 ...____ Diamond Rock K . ......- ... .. ..._ _. ._ ...- ........ Petitioner name _ITIT ,Key West South- Property 2001 S Roosevelt Blvd address Key West,FL The petitioner is: ® taxpayer of record ❑ taxpayer's representative r explain w w �❑ othe w ................._. . .._ .. ®----- � ------...... �_._ ......... . .... .......... .......�......aa..... _._.... .......... _..... Decision SummaryDenied our petition ❑ Granted your petition ❑ Granted your petition in part rrr� Value. ... .,.- Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Rule12D02 Action _ 9 510,F A C. 1. Just value, required 84310525 �rrrrr_ . ....,�......____ __-..�. ..... � .... .._..�. w._H, _ _ _ m re 2. Assessed or classified use value,* if applicable ____ ..._._, _ _ _ --- . -- ...................... ........... . . .... 3. Exempt value,* enter"0" if none 4. Taxable value,* required _------ � .._ .. ..... ... ........ ......... ... ___�.. ....�... ..... 8431052.. .�....,., ....... ... __._ ___.—. 5 m...... ..School and ....er *All values entered,should be county taxable values School and other taxin authority values mad differ �Sectton 196 031(7), F S) ..u.. Reasons for Decision Fill-in fields wil l expand or add pales as needed Findings of Fact Petitioner did not attend the hearing, did not send evidence to the clerk to be considered, did not stamp the box on the form that they would not attend the hearing but would like evidence considered. The petitioner did not show good cause for continuation. 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 is not impaired. correctness. Reco wended-r �vision of Special Magistrate Finding and conclusions above are recommendation s. ns. ........ ---- Kevin Talbott 03/14/2023 �. �. .__ ....m......�.... ... Y secaul �� Print name .Date . ...._ . i-Signature Sall chef Abramsa"'�'"�"M`�"'` ��Mr .dao-�,ce a " k�art o-. 03.15.2023 �ws �a�v, ems <o�<� S.M.Abrams DafY3U33A1.1$1V.15H3 d000 SignatureVAB clerk or special representativero . ....... ........� �.. 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 305-292-3438 or visit our website at ❑ Final Decision of the Value Ad'u � � Adjustment Board �...,. . . signature,chair,value adjustment board Print name Date of decision m, .. _ - Si naturee VAB clerk or representative m Print name Date mailed to arties Idi DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R.01117 VALUE PETITION Rule 12D-6.002 F.A.C. FLORIDA Monroe,.... County Eff.01117 The actions below were taken on your petition. ®These actions area recommendation only, not final []These actions area 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# , C-174 Parcel ID 00065530-000000 __..uww _..._.. Petitioner name,KW 3820 Property 382 Owner LLG- Pro - �.... .. .. ...__, p y 0 N Roosevelt Blvd a,xp The petitioner is: ®tax ayer of record❑taxpayer's address Key West,FL representative other, exjlaln. U onF1 Granted your petition in part ry ® y p ❑ Granted our petition Decision Summary Value Denied our petition _ Before Boa.... ......... _ , rd Action Value from Value presented by property appraiser After Board Lines 1 and 4 must be completed TRIM Notice Action Rule 12D 9 025110 F. C. 1. Just valve ...... _.m ......... ue, required 42507223 _... .... .. .... .... .,. _w. 2. Assessed or classified use value,"if applicable 3. Exempt value enter" . p �'` Ou if none . _ .. .. m �.... ... ®e�.... ..�.., 4 Taxable value required 42507223 . xi . Y u m tlon 196 031 7 F S All values entered should be county taxable values.School and othertaxlnc authoni values ma differ Sec as , _., p .. ��� _ Reasons for Decision Fill-in fields will expand,or add ria es as needed ........ ..... e„ __ ,,,.a. .r 1 w _....,.�....... Findings of Fact Petitioner did not attend the hearing, did not send evidence to the clerk to be considered, did not stamp the box on the form that they would not attend the hearing but would like evidence considered. The petitioner did not show good cause for continuation. Goriclusion.s ofLa ... m. _.� .. . w .. _ Relief is denied, decision is being issued in order that any right the petitioner may have to bring an action in circuit is not impaired. correctness. ® Recommended Decision Special Magistrate Finding and conclusions above are recommendations 1 S III Michel Abr4 �5 mod- -< S M Abrams 03.15.2023 ,.: .. ,.. ,. _. — _- Print name Date signature xk P �pecial Magistrate Kevin Talbott � agi 03 14.2023 x . Signatu �� I\N' 4 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 lace when the .r —d ..�.-.. ..._ .,.. a ... ..—_wwww..-p-- —.,,�µ....... recommended decision will be considered.To find the information, please call M or visit our website at ..w____ ❑ Final Decision of the Value Adjustment ._......... Board ............ nat _ .. . Sigure,chair,value adjustment board Print name Date of decision Signature VAB clerk or ret�resentative Print name Date mailed to Carnes DECISION OF THE VALUE ADJUSTMENT BOARD R.01/171/17 VALUE PETITION Rule 12D-16.002 F A.C. Monroe County Eff,01117 FIL RIDA 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 # C-175 Parcel ID 00065550 m w., -000000 .._ .....,.._ ............. ............. .��.�.,.,.,..__. ... .. Petitioner name KW 3824 Owner LLC- Property 3824 N Roosevelt Blvd __...._ address Key West,FL The petitioner is: ® taxpayer of record Eltaxpayer's representative ❑other, explain: .............n.. Decision Summary ® Denied our petition ❑ Granted our petition ❑ Granted m y y p y p your petition in part Lines l and 4 maust be completed TRIM Notice Value presented Board _ ��� -- After������� ......_......_ and Action Board ted by property appraiser Action p Rule 12D 9 025(10),F,A,C, ....... ... ----------- .... ._. 1. Just value, required 30207395 _.. _... .. m_..__ _ ....... _...._ , ... ... m . 2. Assessed or classified use value,* if applicable 3. Exe�-11111111111.mpt va.�m.._ . ... ... _ .... __- - -.......... w..� .. lue,* enter"0" if none 4. Taxable value,* required �� �._ . .. ...._.M,._m... � ....... .�._.- _....._.— ��. ....q.... 30207395 All values entered should be count taxable values, School and other taxing author (Sectione * . . . .. ...m 196.031(7),...F.S.) I it values may differ. Reasons for D.e....... ...---- .-------�...�..,__ --... .... _ .. .... - �,��.,.�. ._.. ._..�.. �..��. _�__- -- cisionOe Fill-in fields will expand,or add page�.as needed Findings of Fact Petitioner did not attend the hearing, did not send evidence to the clerk to be considered, did not stamp the box on the form that they would not attend the hearing but would like evidence considered. The petitioner did not show good cause for continuation. .n.,... ---- --.._.._.... .... Conclusions ... ... m ..... of Law Relief is denied, decision is being issued in order that any right the petitioner may have to bring an action in circuit is not impaired. correctness. Special M �..,... elusions above are recommendations. mt ended D c n of 5 Magistrate Finding and con —.....mm..._ . m.. _ � Kevin Talbott 03/14/2023 _ _ r..... in �.. Signature,/�ele ral lragi rrsi Print name Date ,r D91ally ug-d by Sally M,hel,Abrams pally Mie Abrams -WueAdp,t-nt6,am,,�i1=Sab�o��M-,kof,o�,� S.M. Abrams .23 ou—Value Ad t lBwrd,,-1...r1 ,U.,l11 1 -US 03 5 ... .,,.._.. Signature,VAB clerk ors pecia 'Pr int na Date reresen vie 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 305-292-3438 or visit our website at ❑ Final Decision of the Value Adjustment Board .. ... ..._ - ..._.... ........ ........— --Sig nature,chair,value adjustment board Print name Date of decision --- ----------------- .—...... ........ Sianature�wVAB clerk or repr esentative _y„ mm _ Print name Date mailed to taarties. DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V VALUE PETITION Rule 12RD-s.002 F.A.C. FLORIDA Monroe County Eff.01/17 .....1--. _ . .e. � ..............._ �...... - .... ... _., 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.), .... .. ...­. "—._-__ —_ _. �w = - -- �....... ..... .. ... .w�. ..... ..........____ ...... Petition# C-176 Parcel ID 00064940-000000 Petitioner name KW 3850 O ._..�...._ .....�. ....-----.,.... .... ------- .... �..._ - 3 Owner LLC Property 3850 N Roosevelt Blvd address Key West,FL The petitioner is: ® taxpayer of record ❑ taxpayer's representative other, explain: representative . .------- ® Denied y _ ...b...� .. _.�.�... ..... _....... � ...... .. .... _ ..� ._.... ...�..... w _ Summaryour petition ❑ Granted your petition ❑ Granted your petition in part _...,.. ..e. ... ._.- _�........�_........ ......... .. .. ...�_... .._...n_ .Value presented by property., ,��.. ,. ... ..... .... . .�.._._.�� Before Board Action Value Value from After Board ........... .... m _ �n.a.m.. Rule 12D 9 025(10,F A C Isar m.Action Lines 1 and 4 must be completed TRIM Notice A 1. Just value, required 44837035 2....Asses....... . ..._------- ..A ... w...._. - --- �_ . ... .._ .. ..._........ Assessed or classified use value,* if applicable _. ._. _..._ ..... ...—.._-------------__ ---------------------------.. „-------- .............. . ............................................-. .......... 3. Exempt value,* enter"0" if none 4. Taxable value,* required 4837035 All values entered should be count taxable value* s School and other taxm authors values may differ.(Section 196 031 ), F S _.m ... ... Reasons for Decision Fill-in fields will ex and,or add ....s ,_..._ � _. . ...... . .....,� ..... ..,.__�.. F....w �l�a��es as needed. Findin g of Fact Petitioner did not attend the hearing, did not send evidence to the clerk to be considered, did not stamp the box on the form that they would not attend the hearing but would like evidence considered. The petitioner did not show good cause for continuation. - -------------- ...... ........ ...... . _... —.._..._.... 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 is not impaired. correctness. "1 /hele istrat _Rended� a 1n of Special Mag a Finding and conclusions above are recommendations. Kevin Talbott 03/14/2023 i natu ......._gnm r' Print name Date ally Mbrams <��, �,am;a ,�� ry�nk��,�_�.� .� 0= ark.. <_� S.M. Abrams 3.15.23 .. -. —.N.. _..._.... Signature w ,, ..m... .. ........ .. ,VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call 305-292-3438 or visit our website at .-. ..... — .. .. __ ❑ Final Decision of the Value Adjustment Board --.......... ___------ _......... . ....... .. ......... .. ...... ...... ...... Signature,chair,value adjustment board Print name Date of decision Sl nature VAB clerk or I rf le—sentative Pant name Date mailed to art!es DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R.01/17 VALUE PETITION Rule 1213-16.002 F.A.C. Monroe County Eff.01/17 FL R The actions below were taken on your petition. t' ® 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', _...... .. _._._._ .....--._ Petition# C-177 Parcel ID 00065060-0000 00 Petition°..�. . . ....... ._ -_ __ . ......... r name KW 3852 Owner LLC- Property 3852 N Roosevelt Blvd address Key West,FL The petitioner is: ® taxpayer of record ❑ taxpayer's representative ❑ other, explain: Decision Summary ® Denied our petition ❑ Granted our petition ❑ Granted y p y your petition in part _... ..... ..e.... __ _....._—._w_..Value. Value from ..�...... .......� �___ �..___ ... Lines 1 and 4 must be completed TRIM Not m Before Board Action After Board p Value presented by property appraiser Notice Rule 12D 9 025(10),F A,C Action ml required ..... � m � ....... _.. 1. Just value, ..-...�......... ......... .... equired 35442600 _.. ... .. ... ... .. _..__ .__ _ ---- ......... 2. Assessed or classified use value,* if applicable ..... ....... . -- ..._— ...... _,...... _ .....__.._... 3. Exempt value,* enter"0" if none 4. Taxable v­,....,. . q h_, _,_,.,., a .. ... value,* required 35* 442600 ___ . *All values entered should be county,taxable values School and other taxin authority values maddiffer,.,­(Section 196 0317 , F S Reasons. for Decision Fill-in fields will expand or add„pages as needed Findings of Fact Petitioner did not attend the hearing, did not send evidence to the clerk to be considered, did not stamp the box on the form that they would not attend the hearing but would like evidence considered. The petitioner did not show good cause for continuation. 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 is not impaired. correctness. ® Recof fended cision of Special Magistrate Finding and conclusions above arerecommendations _ Kevin Talbott 03/14/2 023 . _.. - gnature, e '. r a " °e Print name Date Sally M' hele r S.M. Abrams 03.15.2023 Datr.2023.03.150>®130-09'ar Signa ire,VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on ®mmm m.. min ITITITIT_ 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 305-292-3438 or visit our website at_m.....„ITITITITITIT __ IT_. ❑ Final Decision of the Value Adjustment nt Board Signature,chair,value adjustment board Print name Date of decision . -- ... _ ..... 0 VAB clerk or reiresentative Print name Date mailed to parties Si nature,., ® ® m ._. ..-1. .._....-. DECISION OF THE VALUE ADJUSTMENT BOARD 5 R.0111 7 R. 7 VALUE PETITION Rule 12D-16.002 F.A.C. Monroe County Eff.01/17 FLORI The actions below were taken on your peti tion. ® 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# C-178 ®,a......-_ _ _ . .� ..........._ ..Am..__....— ParceL.l.D.......0000. ,,, --....... ...�.. . ......�_ .. 6570-000000 Petitioner name S ottswood Partners 11 LTD Property 500 Fleming St address Key West,FL The petitioner is ®ITtaxpayer of record ❑ taxpayer's representative ❑ other ex lain. a.... ,..._... _ .... p...... . . ..... _ _ . ......... �..... w Decision Summary ® Denied our petition X❑ Granted our petition b4c ❑B _ ni y p y p Granted your r petition in part Lines 1 and 4 must be completed TRIM Notice Value presented by properly appraiser After Board _ . . .- D.-9. (19 ,F.A,C Action ..........w ..... ..__.......__— ..�.. ,.. p .. ......_._ Rule 12D 9 025 ... .._._ _.._..._ 1. Just value, required 66309280 2..Assessed or classified use. .......... ��._ .. _... . ......... .. ....... value,* if applicable ........3.......Exem t va. ._. --- .W.. .... ........... p lue,*enter"0" if none --- ... .- 4. Taxable value,* required 66309280 All values entered should be count taxable values School y ( 196.0 ..�...... * other toxin authorit values ma differ Section 31 _. P.. , I and.. ....,...... Reasons for Decision __.�_ ....... .... Fill-in fields will expand, .. add pages as needed Findings of Fact Petitioner did not attend the hearing, did not send evidence to the clerk to be considered, did not stamp the box on the form that they would not attend the hearing but would like evidence considered. The petitioner did not show good cause for continuation. ... .... _m...___ 9A.._.. C onclusions of La..w Relief is denied, decision is being issued in order that any right the petitioner may have to bring an action in circuit is not impaired. correctness. .. �.. On of Special Magistrate Finding and conclusions above are recommendations. ® Recom end :.. Isl..... ... _._ � ���� .._ .�..... �.,..... .a ....... _...._ 03/14/2023 . .... _ .....- _ ... Kevin Talbott ....... _ — m.. Signature,s ecia rat � � Print name Date Sally Mich ,,le Abrams , ° °° ° ° S.M.Abrams 3.15.2023 Signatu.11 re,VAB clerk or special representative "' „_ ........ . tive Print name Date If this is a recommended decision, the board will consider the recommended decision on m. at Address If the line abov _...�.m _ - e is blank, the board does not yet know the date, time, and place when the recommended decision will be p _ or visit our website at considered.To find the information, lease call ,,_ __n��.,.._ . ..... _ ®------------ - w - -- ......... ... .. �. ... Final Decision of the Value Adjustment Board Signature,chair,value adjustment ..,of _ board Print name Date of decision - — m,® ............ Signature—,VAB clerk or re resentative Print_name Date mailed to warties DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R. 01/17 VALUE PETITION Rule 12D-16.002 F.A.C. FLORIDA Monroe County Eff,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, Florida Statutes Petition## C-179 P ..... _---- Petitioner name _. _-... .... .. _.... ..�.. ®... HHR BC KL LLC- Property 97000 Overseas Hwy Key Largo, FL address The petitioner is: Z taxpayer of record ❑ taxpayer's representative ❑ other, explain: , _Decision..Su.m ......... ...........__.... ... w�... -- -__ Summary ® Denied your petition ❑ Granted your petition ❑ Granted p your petition in part Before Board Action Value Value from After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D 9.0---1A w F A C. 1. Just value, required 111199826 .. ....... _ .......... ........ _-- -------- _ .�v._ ... ........ ,m 2. Assessed or classified use value,* if applicable 3. Exempt value,* enter"0" if none.............. ........ 4. Taxable value,* required. . .. __ _ ....... �.�..�..1998�...�..��..... .......... .. ... ... �.: 26 _...._— ...._.... .nn. -.................. *All values entered should be county taxable values School and other taxln authors values mad differ. Section 196,031t7), F S ... — — _ ------------- Reasons for Decision Fill-in fields will expand,or add pages as needed. — ......- .-- ... .. ........... .. .. ......... ............ .. Findings of Fact Petitioner did not attend the hearing, did not send evidence to the clerk to be considered, did not stamp the box on the form that they would not attend the hearing but would like evidence considered. The petitioner did not show good cause for continuation. 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 is not impaired. correctness. ..... ...... .... ® Recom nded ision of Special Magistrate Finding and conclusions above are recommendations . mm Kevin Talbott 03/14/2023 Si nature, gistret - ..�...-...... ....... ..... — — —.... - - -- g ��+K: Print name Date p9�ti. ,.:.�,M SsiH wmNenerams Sally M' iele Abrams�°.Ad,,^� °°°° °° �` `°"� S.M. Abrams „��aw�M��.�a.�.,�_�.�.m, ,�<�,k<om.��s 3.15.2023 d k�Nl)3�3.tS 09'.3639 M'W 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, time, and place when the recommended decision will be considered. To find the information, please call 305-292-3438 or visit our website atmmIT _...._.. . -._ ..........._.__..... ❑ Final Decision of the Value Adjustment Board Signature,chair...value ..... mm. ....... ....... ....__. — — —----- _..._ adjustment board Print name Date of decision .. ®.. ._.. --- —...... _ .........._..... f we Print name Date mailed to pi rties Si nature,VAB clerk or reresentat .. A, .... ... �...a. m ... ... DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R.01/17 VALUE PETITION Rule 12D-16.002 F.A.C. Monroe County Eff.01/17 i~, The actions below were taken __- - ......._._..__._. _ _ �..a..�e...� .. ..... .. ... ... ..........m... en 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 # C-001 Parcel ID 00089.0 90-000000 ...na� SUN. ...- ........... .. ..m.. ... ...............­..... .... .._ Petitioner me SET GARDEN ESTATE LAND Property 93930 Overseas Hwy Key Largo, FL TRUST 2/10/2014 address The petitioner is: ® taxpayer of record[] taxpayer's representative _❑ oth! ex alain __ _ .....Decision Summary...m.......................�.­�...................,. ..,, _ ..... _. ry ® Denied your petition ❑ Granted your petition ❑ Granted your petition in part ........ _ .m __ Lines 1 and 4 must be completed TRIM Notice _. p Value Value from Before Board Action After Board otlCe Value presented by property appraiser Action ......... 4 .. ,. .A _ . . . ..... Rule 1 5 1. Just value, required 29,718 ....__ ..__., mm uw.. ..w _u ..uY...uY....�_.0 _.. m..�....... ..m....... ...__..... 2. Assessed or classified use value,* if applicable �3.. Exemptvalue,* 0.. if non..... v « „ . e 4. Taxable value,* required 29,718 " d should be count taxable value School and other taxln authont values may differ (Section 196 031(7) F S}All values entere.. .. ... ... .... _��° s ...� .... . ._.. -- Fill-in. ......... ...p...._.___..d Reasons for Decisiond,or add pales as needed Fill m fields will expand, Findings of Fact Petitioner did attend the hearing, argued agriculture classification, which is not the proper venue. Petitioner did not provide any evidence at the hearing to argue the value. Petitioner stated they had no evidence to present, regarding the value. ..... ..._.... ..... ... ... .. ��� �... 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 is not impaired. correctness. ® Re omm Decision of Spec Magistrate Finding � _.. Special Ma Istrate Fmdm and conclusions above are recommendations, Kevin Talbott 05/25/2023 Sig w.....���� _. _ ......._ .....__. __... .......m . ........ Si tura.;s al a istrate Print name Date 05.26.23 Sall Michele Abrams �wm 'r�d. �_�a.mk�a = °'- S.M.Abrams Signature,VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on TBD. at _ Address If the line ab���.._..�.._�....�.... ove is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call 3,05-292-3438 or visit our website at _ .... ❑ Final Decision of the Value Ad __._ _ 4.. .e Adjustment Board � ...e.^��A♦�♦�♦� ~� __ Signature,chair,value adjustment board Print name Date of decision Si gnature,VAB clerk or representative Print name ee. „ Date mailed to f�arties DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R.01/17 VALUE PETITION Rule 12D-16.002 F.A.C. Monroe County Eff.01/17 FLORIDA . � actions .. .-. ... ._. _.......... ........ Theacti __ �.... ons below were taken on your petition. ® These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196,151,and 197.2425, Florida Statutes.) Petition# R-031 _ _.- .Parcel ID 00480880 0000 � - 00 .........w Petitioner name SGC LAND TRUSTmm2/12/2024- Property 93990 Overseas Hwy Key Largo, FL address The petitioner is: ® taxpayer of r F ecord ❑ taxpayer's representative other, explain: ... _. ....... ............ . ....... ....... .. . .......� ........ Decision Summary ® Denied your petition ❑ Granted your _...__ petition ❑ Granted your petition in part�� ..._._ -~ Value —. Value from ... .. -. . _m-.__ Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D 9 025(10),F.A.C. 1. Just value, required 158196 2. Assessed or ..... ---- r. �.. ... ... . .... -__ _ _ ........ ........ classified use value,* if applicable - - .. .�.. ............. ....._...... .._. . .. _. �- � ...... .... 3. Exempt value,*enter"0" if none .�... .. ..... ... ....__ _ _._.� .... .. .. ...... _..m...... 4. Taxable value,* required 158196 *All values entered should be county taxable values School and other taxing authont values may differ. (Section 196 031 7 , F S� _, w �...._ ® . fields will expand,„ d----------- Reasons for Decision Fill-in _ or add pages as needed. Findings of Fact Petitioner did attend the hearing, argued that the hammock area size changed and asked for consistency in the classifications. The petitioner did not provide any evidence at the hearing to address the assessed value. The petitioner did not present any evidence to overturn the property appraisers presumption of correctness. Petitioner stated they would attempt to make an appointment with the property appraisers office to address the classifications and sizes. The property appraiser did provide evidence to suoort assessed value, 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 is not impaired, correctness. n s above Recom ended' a of Special Magistrate ® Finding and conclusions e are recommendations. _ _ _ ,.,.n. Kevin Talbott 05/25/2023.. _ _.....signture, )ecil�ma Print name Date S.M. Abrams 05.26.23 Sally Michele Abrams ,vtt��,�..a.�..�•�m�,�.�ak�.�s „A,�, 6� Signature,VAB clerk or special representative Print name ® LL Date If this is a recommended decision, the board will consider the recommended decision on mTBD 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 call305-292-3438 or visit our website at ❑ FinaL. . ... u Decision of the Value Adjustment Board Signature,chair,value adju stment board Print name Date of decision� ���� Si9nature VAB clerk orre?esen tave Print nam-.e.... Date mailed to fartiHe. s .— ® . 0 _ "'�coukrd °4 �� Kevin Madok, CPA p� �. Clerk of the Circuit Court&Comptroller—Monroe County, Florida November 9, 2022 Ms. Beverly Anders Monroe County School Board 241 Trumbo Road Key West, FL 33040 Email: Beverly.Anders@KeysSchools.com Dear Ms. Anders: Pursuant to Florida Statute 194.015 regarding the Value Adjustment Board (VAB), please reimburse Monroe County Board of County Commissioners $10,393.58. This amount represents the Monroe County School Board's two-fifths share of VAB's Fiscal Year 2022 expenditures ($25,983.96 x 40%). Attached for your records is a printout of total expenditures for VAB for the past fiscal year.Please contact me if you have any questions or require further documentation. I can be reached at (305)292-3560 or at pradloff@monroe-clerk.com. Sincerely, ls/Pam Radloff Pam Radloff Finance Director Enclosure Cc: Nicole Rhodes Stephanie Valido Sally Abrams KEY WEST MARATHON PLANTATION KEY 500 Whitehead Street 3117 Overseas Highway 88770 Overseas Highway Key West, Florida 33040 Marathon, Florida 33050 Plantation Key, Florida 33070 __,7_.._.. "Journal Entry k,,-hml Soon T—eaRlon Acmuntin{Oats ledger Aaoun[ Debk Amount Credit Amount Mnnnlu Cbak Cmntsra Spend Gtegory Tgryll Operational Journal:Monroe Supplier Invo ce:B 51- 530310:Professlonal Fees& Attorney's Fees for VAB-Oct CC_04536 Value County Board of County Supplier Invoice 3021-0W12028 10/14/2021 Outsde Serves 1,750.t.v"" 2011 Adjustment Board SC00032-Legal Fees lennifer Sanchez Commissioners.10/14/2021 Operational Journal: Monroe ....... Supplier13,51 Fees & CC_0453G Value County Board ofCounty Supplier Invoice 1221--00016962 12/1/2021 OuWd.seice 1,7501k NOV 21 Adjustment Board SC_00032-Legal Fees Jennifer San hez Commissioners-12/O1/2021 Operation al Journal:Monroe uu mm 5 upp 1-0 ery lier Invoice:B-SI- 530310:Profe-ional Fees Et CC_04536 Value County Boardaf County Supplier lnvoire 1220017132 12/1/2021 Outside Slo±s 1,75001;' DEC21 Adjustment Board SC_00032-Legal Fees Jennifer Sanchez Commissioners-12/O1/2021 Operational Journal:Monroemm Supplier lnvoire:B-51- 530310:P rofessonal Fees& mmIT 12/9/21 VAB Hearing, CC_04536 Value SC00038-Professional Co-1 Board of County Supplier lnvoire 1221-00019227 12/10/2021 Outside Servires 600M Ca oellatian Fee for 12/10/21 Adjustment Board Services Kevin Talbott Commissioners-12/1012021 OperatlonalJournal:Monrae Supplier Invoice:B-51- 530330:Profess'onal Fees& CC_04536 Value SC_00036 Professional County Boa rd of County Supplier lnvace 0122-0000D486 1/5/2022 Outside Servioss 225.f,N I/4/22 Cancelled VAB Heart ng Adjustment Board Services Ena Jane Commissioners-0 1/0512 0 2 2 OperationalJournal:Monroe Supplier Wei—B-51- 530310:Prof..umal Fees& Spedal Magistrate far VAB CC_04536Value SC_00038-Professional County Board of County Supplier Invoice 0122,00000986 1/5/2022 Outside Services 675.Gtl; Hearings 12/15,12/16,1/5 Adjustment Board Services Kevin Talbott Commissioners-01/05/2022 W.. � mITITITm 0upplie Invoice: BS1 Outside Serveicesnal Fees& v - og.1S .�..... CC_045336 Value mmmm Opera[ionalJournal:Monroe _ Adjustme County Board of County Supplier lnvoire PP 1/5/2022 1,750,1Y. Jan22 VAB Legal Service SC00032-Legal Fees Joindfar Sanchez Commissioners-O1105/2022 County Boardofnal:MIT supplier lnvoire VP 1/15/2022 utside5r.f—i n �. .... 450.4G 1/12and 1/13/22 VAB Hearing, 'CC_04536 Value SC00038-Prufessional ���..... ......�.. Opera[ionalJournal:Monroe Su lien Invoice:8.51- 530310:Professio al Fees& p 0122-00001976 O Cancellations Adjustment Board Servires Kevin Talbot[ ,Commissioners-01/15/2022 - � ..�� e.wwwwww al tion Journal:Monroe upplievoic:051 WIO:Penal Feel �f.b22 VAB Legal Service CC-04536V SC 0O032 Legal Fees Jennifer Swa.n Adjustment hezCountyardof ySupplierinvoire 0 00 2/3/2022 O Service 1,750h Board Commissioners-02/03/2022 ............... Operational Journal:Monroe Supplier lnvoire:B-51- 530310:Professenal Fees& CC 04536Value SC_00038 Professional County Board of County Supplier Invoice 0322MOO7082 3/7/2022 Outside Services 450.].:' VAB 2/24122,2/25/22 Adjustment Board Services Kevin Talbott Commissioners-03107/2 02 2 Operational Journal:MonrOe ITmmmmm mm supplier lnvolce:B-SI- 530310:Profzisional Fees& CC04536 Value SC_00038-Professional County Board of County Supplierinvolee 0322-00007099 3/10/2022 Outside Services 300.U'. VAB 1/13/22 Adjustment Board Services David Van Loon Commissioners-03/10/2022 ........ 0322-0000�,..,...-,,,m, ....--- Operational lournal:Monroe Invoice:0-SI- 530310:Professional Fees& CC_04536 Value 'SC_00038-Professional County Board of County Supplierlmoice 7097 3/10/2022 Outside Servires 225.1 VAB 2/17/22 Adjustment Board Services Ena Jane Commissioners-03/10/2022 Page 1 of3 .. .. .._ fman,al Brvtsy' Journal Saura Transadlan Aoaununt Date ledger Aovwt-- - Debk Amount tredit pmouM Muarsar. d;an.M K'.auwa;¢ Sprxnsd du9srqury 5uppldwr Operational)Journal:Manse er ........, .. •• .. �•..........�.......... .,................... . l ,�,,,.....�......... .... ..mm........... 1 ............................ County onal Jo}County Supplier lnvolce 3/30/2022 225.IA VAB 2/25/22 Steven Lawrence Nystrom Supplier Irno B 51 530310 Professional fees& CC 04 6 Value _ 38- Commies avers 03/10/2022 0322-00007096 Outside Services -Ad ustment Board 5erviws Operat onal Journal:Monroe Supplier Invaiw:B-51- 530310'Profess oval Fees& CC_04536 Value County Board of County Supplier Invoice 032200007612 3/3/2022 Outside Servces 1,750.0K March 2022 Adjustment Board SC_00032-Lega1 Fees Jennifer Sanhe. Commissioners-03/03/2022 Operational Journal:Monroe Supplier Invoice:B-SI, 530310.Profess'onal Fees& CC_04536 Value SC 00038 Professional County Board of County Supplier Invoice 0422-00010213 4/12/2022 Outside 5erviws 225.f➢. 2/19/22 Cancelled VAB Hearing '.Adjustment Board Services Steven Lawrence Nystrom Commissioners-04112/2022 County18oaIJ,unard of I:Monroe nty Supplier In iav� �WW 4/12/20Q2 225.. 2/17/22 Cancelled mmmmmmmmmm IT �.0038-P,..�. .al ...7.......m. Supplier lnvolce:B-51- 53tsic.Saryicienal Fees& CC 0stment Board SC_00038-Professional 0422-0OD10212 Outside 5erviws VAB Hearing '.Adjustment Board Services Steven Lawrence Nystrom Commissioners.04/12/2022 Operational Journal:Mon roe Supplier lnvaice:B-SI-...� 530310:Professional Fees& CC_04536Value SC_00038-Professional County Board of County Supplier Invaiw p4221=0211 4/12/2022 Outside 5erv1ws 225.10C 1/5/22 Cancelled VAB Hearing Adjustment Board Services St even Lawrence Nystrom Commissioners-04/12/2022 SC County Board of County Supplier lnvolce 0422-00010209 Supplier Inv.!.:8-St.- mmmm 4/12/2022 Outside Serfvisce,nal Fees& 255.x 1/4/22 Cancelled VAB Hearing Adjustment Boaerd S ervs8 Professional Steven Lawrence Nystrom Operational Journal:Monroe m Commissioners-04/17/2022 County Board of County Supplier lnvoiceITITITITIT Supplier lnvolw:B-51- 4/4/2022 530310:Pro(essional Fees& 1,]50.1'k:� VAB ..............�.......... .......�.m.m. ....�mm....�..�..�m..� �� ,Operational Journal:Munroe CC 04536 Value 0422-0001057B Outside Services AB-Apri12022 Adjustment Board SC 00032-Legal Fees Jennifer Sanchez Commissioners-04/04/2022 a � ITITITmmmmmmmmm..ITIT..ITIT. Oper 5uppller Invoice:�B-51- 530310:ProfeS ion I Fees& Monthly pymt toVAB attorney Value County Board of County Supplier Invoice 0522-0014202 5/4/2022 Outside Services 1,750.0C May 22 Adjustment Board SC_00032-Legal Fees Jennifer Sandier CammJ.I.ners-05/04/2022 Operational aprnal:Manse Supplier I-.!.:ice:B-51- 11!1-10: ..-I.n.I Fees& CC_04536Value County Board of County 5uppller lnvviw 0622-00016805 6/6/2022 Outside Services1,750.CK�. VAB-J 6-2022 Adjustment Board SC_00032-Legal Fees ennlfer Sandsex Commissioners-05/06/2022 Operational Journal:Monroe Supplier lnvaiw:B-51- 530310:Professional Fees& CC_04536Value County Board of County 5uppller lnveiw 0722-00020049 7/11/2022 Outside Services 1,750.W, VAB-July 2022 Adjustment Board SC_00032-Legal Fees Jennifer Sandie. ComrrJ=I,ners-07/11/2022 Countyonal Journal: Monte, mmmmm Su Invw� 0822-0rInvo6 8/11/2022 Outsid R'.fews 1'..... mmmITITITIT m Operationaldof County Monroe Supplier lnvaice:&51- 530310:Profess oval Fees& CC 04536 Value pp ier 750.0,. VAB Aug 2022 Adjustment Board 5C00032-Legal Fees l ennlfer Sandier Commissioners-08/11/2022 County al Jour.a...M & �.....m...,,, Board nal:Monroe mm Supplier Invoice:&51- 530310:Professional Fees CC 04536 Value eod of Co unty �5'P"'r lnvoce 0922-00026195 9/6(2022 Outside Services 1,750.0; VAB-Sept 2022 Adjustment Board SC_00032-Legal fees ennlfer Sandrez Commissioners-09/06/2022 Page 2 of 3 „, - -.. ....,,.._...... ..... ':Rak - "wFaxvtr cwlvgsnry 5 pp%I -- Jounal Entry Journal Source Transacim Acceunting Date Ledger Ac aunt Debit Amount tredlt Amoun[ M m BJE-1123U00D0889-Monroe County Board of County Ad HocJ ournal. 10/1/2021 530430:Utility Services 2.8` CC04536 Value SC_00041-Communications one i r Commiss s-10/0112021- Adjustment Board .——...........—.. .............. — —..I I .,...m,,......---- ....._•................. ................. B-JE-0122-00000020-Monroe �„�................ .......... County Board of County Ad Hoc J ourna is 30/1/2021 530430:Utility Services 62.1 CC 04536 Value SC_00041-Communications mmissioners-10101/2021- Adjustment Board Operational Journal:Monroe Ad Hoc Bank Transaction. 'County Board of County Ad Hoc Bank Transaction BOCC General Depository 6/7/2022 530430:Utility Services 7.0 May 22 BOCC postage CC 04536 Value SC„00061-Cnmmuniations Commissioners-06/0712022 D6/07/2022 Adjustment Board :Operational Journal:Monroe Ad Hoc Bank Transaction: CC 04536 Value County Board of County Ad Hoc Bank Transaction BOCC General Depository 8/11/2022 530430:Utility Services 4.5',” July 22 BOCC postage Adjustment Board SC_00041-Communications Commissioners-O8/11/2022 08/11/2022 Operational Journal:Monroe Ad Hoc Bank Transaction: m WWM µmmmmmmmm�mIT CC 04536 Value ......� mm.� County Board of County Ad Hoc Bank Transaction BOCC General Depository 9/9/2022 530430:Utility Services 9.6, Aug 22 BOCC postage Adjustment Board SC00041-Corn-1.tioru Commissioners-09/09/2022 09/09/2022 Operational Journal:Monroe Ad Hoc Bank Transaction: County Board of County Ad Hoc Bank Transaction MCC General Depositary 9/30/2022 530430:Utility Services 9.6:' Aug 22 BOCC postage Adjustment Board 5C_00041-Communications Commissioners-09/30/2022 D9/30/1022 Adjustment ...�...mm ..�.....mmmm....... .... �. B-1 E-1022-00001224-Monroe County Board of County CC 04536 Value Ad HocJournals 9/30/2022 530430:Utility 5—leas 64.8f: Sept Postage due to Oerk SC_00041-Communications Commissioners 09/30/2D22- Adjustment Board P ., Y:11:,............ m� .�m...m. .... . .... . B-J E-1123-00ODOI17-Monroe County Board of County Rev accrual for Aug postage,pd .CC 04536 Value Commissioners-09/30/2022-Rear Ad HocJournals 9/30/2022 530430:Utility Services 9.6"9/30/22 Adjustment Board SC 00041-Communications gCiZ 'kU�6"14.wCipmU`I:dMItk.,Kk9�..�,�,�,,,.. ....m„u,.. w.m...,.,.. �.,.�..,.d.�,........ .....ew�......e. ...mwm �.,..... mwm�,. IOperatianal Jwrnal:Monroe APG-East LLC Oba Key West Supplierinvoiw:B51- 530490Miscellaneous 11/19,11124/22 Ad of VAB 'CC 04536Value 'County Board of County Supplier Invoice Su p1l.lmw.lc 1/24/2022 Expenses 245.8.E Hearing•Dates Adjustment Board SC_00068-Advertising CIV on,Florida Keys Free Commissioners-01124/2022 Press Operational J I:Monroe Su APG-East LLC Dba Key West pplier 1—lce:B-SI- 53D490 Miscellaneous CC_04536 Value County Board of County Supplier invoice 0422-00010431 4/14/2022 Expenses �•9�� publicmeeting Adjustment Bcartl SC 00066-Advertising Gtiten,Florida Keys Free iCommissioners-04/14/2022 Press County Board of County Supplier invoice 6/14/2022 ITmm4 447.R VAB TaxlmpaR Ad C mmm mmm IT^ITITIT ITITm Lm m Key est Operational Journal:Monroe APG East LLC Dba Key West Supplier-001vo'ce:B51 Expenses Mscellaneous CCustme Value SC_OOD68 Advert sng Citizen,Florida Keys Free 0622-00016690 Expenses Adjustment Board Commissioners-lJ6/14/2022 Press Comm�sBlonersfrn�al�MZn�r Monroe Supplier invoice 10221-00029466.BSI g/30/2022 530490Mscellaneous 119.2 r:...,.,_..................w 9/21/22 VAB Meet Notice AJuOsCme tBoard SC 00068 Advert sine Cle en Florida Keys Operatlonall Y Expenses Cc oard ty Meeting g ys Page 3 of 3 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 ' R. 12/09 Section 193.122, Florida Statutes Rule 12D-16.002 Florida Administrative Code FLORIDA Tax Roll Year 20 22 The Value Adjustment Board of t _Monroe 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 ❑ tangible personal property assessment roll as submitted by the property appraiser to the value $ 36 121,015,298 adjustment board 2. Net change in taxable value due to actions of the Board $ � ......... . .................. � ....... 3. Taxable value of ® real property ❑ tangible personal property assessment roll incorporating all changes due to action of the value $ 36e121,015�298 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 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year 20 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. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. E3/3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. 24. 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. LJ 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. � 1 Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. f Pol 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 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 F1011 Section 193.122, Florida StatutesRule 12D-16.002 Florida Administrative Code 0 FLORIDA Tax Roll Year 20 22 The Value Adjustment Board of Monroe 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 ® tangible personal property assessment roll as submitted by the property appraiser to the value $ 687„524 949 adjustment board 2. Net change in taxable value due to actions of the Board $ 3. Taxable value of ❑ real property ® tangible personal property assessment roll incorporating all changes due to action of the value $ 687 5�. 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 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year 20e .", 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 p Code Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. 4. Considered only petitions filed by the deadline or found to have good cause for filing late. 5. Noticed all meetings as required by section 286.011, F.S. [ 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. ®"7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. 08. 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