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06/20/24 2023 VAB Final Meeting AGENDA MONROE COUNTY VALUE ADJUSTMENT BOARD June 20, 2024 2023 FINAL MEETING 10:00 A.M. Call to Order Marathon Government Center 2798 Overseas Highway, 2nd Floor Marathon, FL. I. Chairman's Statement on Public Comment. a. Public Comment. 2. Approval of the 2023 VAB Organizational Meeting minutes of October 12, 2023. 3. Approval to adopt the Special Magistrates' 2023 Recommended Decisions on Exemption & Valuation Petitions. 4. Approval of the 2023 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 2023 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. MINUTES OF THE MONROE COUNTY VALUE ADJUSTMENT BOARD Organizational Meeting Marathon Government Center October 12th,2023, 10:00 A.M. The 2023 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, County Commissioner Jim Scholl, School Board Member John Dick, and County Commission Citizen Member John Repetto. 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 School Board Citizen Member Jason Koler. County Commissioner David Rice called the meeting to order and lead the Pledge of Allegiance. Item I. The members of the 2023 Value Adjustment Board were introduced as follows: County Commissioner David Rice, County Commissioner Alternate Member Jim Scholl, School Board Member John Dick, and County Commission Citizen Member John Repetto. The VAB 2023 Member contact list is incorporated herein by reference. Item 2. Motion was made by School Board Member John Dick and seconded by County Commissioner David Rice to appoint County Commissioner Jim Scholl as Chair. Motion carried unanimously. Motion was made by County Commission Citizen Member John Repetto and seconded by School Board Member John Dick to appoint County Commissioner David Rice as Vice-Chair. Motion carried unanimously. Item 3. Motion was made by County Commissioner David Rice and seconded by School Board Member John Dick 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. 001-2023 Said Resolution is incorporated herein by reference. Item 4. VAB Counsel, Jennifer G. Sanchez addressed the Board. After discussion, motion was made by School Board Member John Dick and seconded by County Commissioner David Rice to appoint the 2023 Special Magistrates as listed. Motion carried unanimously. VAB 2023 Organizational Meeting Minutes October 12h,2023 I of 3 • Special Magistrates for Exemption and Classifications - David Van Loon and Rinky Parwani. • Special Magistrates for Valuation — Real Property and Commercial — Kevin Talbott, Steven Nystrom& Ena Jane. • Special Magistrates for Tangible Personal Property—Steven Nystrom Item 5. Motion was made by County Commissioner David Rice and seconded by School Board Member John Dick to adopt in bulk the Local Administrative Procedures of 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 2023, 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. County Commission Citizen Member John Repetto motioned to interpret "filed" as the date of postmark. The motion died due to lack of second. 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 Board Clerk flexibility in scheduling hearings and meetings pursuant to Monroe County Guidelines 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 2023 tax appeal year unless necessitated by the COVID-19 Protocols listed above. g. No de novo hearings or appeals heard during the Final Meeting of the Value Adjustment Board. h. 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 2023 Organizational Meeting Minutes October 12^,2023 2 of 3 Item 6. Motion was made by School Board Member John Dick and seconded by County Commission Citizen Member John Repetto to adopt the 2023 VAB Final Meeting Minutes of July 26, 2023, as presented. Motion carried unanimously. Item 7. Motion was made by School Board Member John Dick and seconded by County Commission Citizen Member John Repetto to approve the 2023 Initial Certification of the Value Adjustment Board pursuant to Fla. Statutes Secs 197.323 and 193.122(1). Motion carried unanimously. Item 8. VAB Counsel, Jennifer G. Sanchez reviewed the 2023 Legislative Changes with the Board. Item 9. Sally Abrams, Deputy Clerk, reported the number of petitions filed to date as follows: • Exemption&Classifications: 30 • Valuation Petitions(Commercial 284& Real Property 249) • Tangible Personal Property Petitions: 11 • Late-Filed Petitions(to date): 11 Item 10. Ms. Abrams announced the 2023 VAB Reference List is available to the Public, Special Magistrates and Board Members. Said reference list is attached hereto. Item 11. Ms. Abrams announced the tentative hearing schedule for the 2023 tax appeal year has yet to be determined. The Board will remain in session until all petitions have been heard. Item 12. Scott Russell, Monroe County Property Appraiser, addressed the Board. Item 13. 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 2023 Organizational Meeting Minutes October 12'^,2023 3 of 3 VAB Recommended Decisions 2023 Petition Petitioner/Agent Recommended Hearing # Name Decision Date Email C043 EQUITY PROPERTY TAX Denied Jan 252024 PAVAB(dEQUITYPTS.COM 1 E005 SHRIMP FARM HOUSING LLC Denied Jan 26 2024 jackfats509(domail.com 2 E006 STETTNER MICHELLE R Denied Jan 262024 MStettner04(dvahoocom 3 E009 CITRUS HEALTH NETWORK INC Denied Jan 26 2024 Afrusciante(dCitrusHealth.com 4 E010 CITRUS HEALTH NETWORK INC Denied Jan 262024 Afrusciante(dCitrusHealth.com 5 E030 DEL VECCHIO SR PATRICK Denied Jan 26 2024 PATDELV123(&GMAIL.COM 6 E033 FRANK WOLLAND,ESQ Denied Jan 262024 FWOLLAND(&KEYSTONELAWPACOM 7 C-202 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONSeRYAN.COM 8 C-204 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONSt RYAN.COM 9 C-205 RYAN LLC ANDER SOLUPE Denied Jan 29 2024 PETITIONS(&RYAN.COM 10 C-206 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONS(eRYAN.COM 11 C-207 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONS(dRYAN.COM 12 C-208 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONS(aRYAN.COM 13 C-209 RYAN LLC ANDER SOLUPE Denied Jan 29 2024 PETITIONS(&RYAN.COM 14 C-210 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONS(dRYAN.COM 15 C-211 RYAN LLC ANDER SOLUPE Denied Jan 29 2024 PETITIONS(&RYAN.COM 16 C-212 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONSeRYAN.COM 17 C-213 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONS(dRYAN,COM 18 C-214 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONS(&RYAN.COM 19 C-215 RYAN LLC ANDER SOLUPE Denied Jan 29 2024 PETITIONSeRYAN.COM 20 C-216 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONS(&RYAN.COM 21 C-217 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONS(dRYAN.CCM 22 C-218 RYAN LLC ANDER SOLUPE Denied Jan 29 2024 PETITIONS(dRYAN.COM 23 C-220 RYAN LLC ANDER SOLUPE Denied Jan 29 2024 PETITIONS(&RYAN.COM 24 C-221 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONS(dRYAN.COM 25 C-223 RYAN LLC ANDER SOLUPE Denied Jan 29 2024 PETITIONSeRYAN.COM 26 C-224 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONSa(1RYAN.COM 27 VAB Recommended Decisions 2023 Petition Petitioner I Agent Recommended Hearing # Name Decision Date Email C-225 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITONSanRYAN.COM 28 C-226 RYAN LLC ANDER SOLUPE Denied Jan 29 2024 PETITIONS(o1RYAN.COM 29 C-227 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONSeRYAN.COM 30 C-228 RYAN LLC ANDER SOLUPE Denied Jan 29 2024 PETITIONS(rDRYAN.COM 31 C-229 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONSeRYAN.COM 32 C-230 RYAN LW ANDER SOLUPE Denied Jan 292024 PETITIONScRYAN.COM 33 C-233 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONS(a1RYAN.COM 34 C-234 RYAN LLC ANDER SOLUPE Denied Jan 29 2024 PETITIONSeRYAN.COM 35 C-236 RYAN LW ANDER SOLUPE Denied Jan 292024 PETITIONS(a1RYAN.COM 36 C-237 RYAN LLC ANDER SOLUPE Denied Jan 29 2024 PETITIONSeRYAN.COM 37 C-245 RYAN LLC ANDER SOLUPE Denied Jan 29 2024 PETITIONSeRYAN.COM 38 C-250 RYAN LLC ANDER SOLUPE Denied Jan 29 2024 PETITIONSeRYAN.COM 39 C-251 RYAN LLC ANDER SOLUPE Denied Jan 292024 PETITIONS(&RYAN.CCM 40 C-264 RYAN LLC ANDER SOLUPE Denied Jan 29 2024 PETITIONSeRYAN.COM 41 R-183 Rennert Vogel Mandler Denied Feb 272024 PROPERTYTAX@RVMRLAW.COM 42 R-184 Rennert Vogel Mandler Denied Feb 272024 PROPERTYTAX@RVMRLAW.COM 43 R-185 Rennert Vogel Mandler Denied Feb 272024 PROPERTYTAX@RVMRLAW.COM 44 R-187 Rennert Vogel Mandler Denied Feb272024 PROPERTYTAX@RVMRLAW.COM 45 R-201 Renner)Vogel Mandler Denied Feb 272024 PROPERTYTAX@RVMRLAW.COM 46 R067 ROBERT FALK Denied Feb 272024 ROBERTIFALK@GMAILCOM 47 C-170 Firstpointe Advisors Denied Feb 272024 PETITIONS@FIRST-POINTE.COM 48 C-171 Firstpointe Advisors Denied Feb 272024 PETITIONS@FIRST-POINTE.COM 49 C-172 Firstpointe Advisors Denied Feb 272024 PETITIONS@FIRST-POINTECOM 50 R046 SIMON1OHN1 Denied Feb 282024 JJSIMONLAWOFFICE@GMAILCOM 51 R106 THE STALLINGS-RIBAR GRP Denied Feb 282024 STALLINGSRIBARGRPPAOLCOM 52 R107 THE STALLINGS-RIBAR GRP Denied Feb 282024 STALLINGSRIBARGRP@AOL.COM 53 R308 THE STALLINGS-RIBAR GRP Denied Feb 282024 STALLINGSRIBARGRP@AOL.COM VAB Recommended Decisions 2023 liameniiiiiil C-089 THE STALLINGS-RIBAR GRP Denied Feb 282024 55 STALLINGSRI BARG RP@AOL.COM R-253 JOSEPH KLINGEL Denied Feb 282024 56 NATVONE@AOL.COM R-094 Property Tax Professionals Denied April 42024 57 SUZY@LOW PRO PE RTYTAX.COM R-096 Property Tax Professionals Denied April 42024 58 SUZY@LOWPROPERTYTAX.COM C-070 Property Tax Professionals Denied April 4 2024 59 SUZY@LOWPROPERTYTAX.COM R095 Property Tax Professionals Denied April 42024 60 SUZY@LOWPROPERTYTAX.COM R014 Ernest Dinning Denied April 102024 61 SPOOKDI NN@GMAIL.COM R015 Ernest Dinning Denied April 102024 62 SPOOKDINN@GMAI L.COM R049 PA NOVELLY II Denied April 102024 dweedma n@weedmanlaw.corn 63 R058 ESPINOSA JOSE Denied April 102024 JESPINOSA5055@G MAIL.COM 64 R062 COMBS GEORGEM Denied April 102024 COMBSS@AOL.COM 65 R063 ILEANA RUIZZAPICO Denied April 102024 IRZAPICO@ZAPICOLAW.N ET 66 R064 CHRISTOPHER BATES Denied April 102024 GITTE@MYFLORIDAPROPERTYTAXES.CO 87 M R065 FREDDY VALLEJO Denied April 102024 VALLEJODDS@AOL.COM 68 ---R-214 DELL GREGORY Denied April 102024 GDELL@DIATTORNEY.COM 69 R-215 DELL GREGORY Denied April 102024 GDELL@DIATTORNEY.COM 70 R-256 VECELLA FRANK C Denied April 102024 FVECELLA@GMAIL.COM 71 R-225 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 72 R-226 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 73 R-227 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 74 R-228 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 75 R-229 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 76 R-230 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 77 R-231 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 78 R-232 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 79 R-233 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 80 R-234 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 81 R-236 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 82 R-237 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 83 VAB Recommended Decisions 2023 R-238 PROPERTY TAX CONSULTANTS Denied April 242024 IUSNALUE@PROPERTYTAXLTD.COM 84 R-239 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 85 R-240 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 86 R-241 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 87 R-242 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 88 R-243 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 89 R-244 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 90 R-245 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 91 R-246 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM " 92 R-247 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 93 R-248 PROPERTy TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 94 R-249 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 95 C-281 PROPERTY TAX CONSULTANTS GRANTED April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 96 C-282 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 97 C-283 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 98 C-284 PROPERTY TAX CONSULTANTS Denied April 242024 JUSTVALUE@PROPERTYTAXLTD.COM 99 PROPERTY TAX PROFESSIONALS Denied May 9 suzy@lowpropertytax.com 100 C072- R008 J. Everett Wilson Denied May 9 ewilson@advhealth.us 101 C-024 WHEELER ALEXA Denied May9 ALEXA@FREEWHEELERVACATIONS.COM 102 C-025 WHEELER ALEXA Denied May 9 ALEXA@FREEWHEELERVACATIONS.COM 103 C-048 ROBERT GARCIA Denied May9 BOB.GARCIA@PCFSI.COM 104 C-049 ROBERT GARCIA Denied May9 BOB.GARCIA@PCFSI.COM 105 C-050 ROBERT GARCIA Denied May9 BOB.GARCIA@PCFSI.COM 106 C-051 ROBERT GARCIA Denied May 9 BOB.GARCIA@PCFSLCOM 107 C-052 ROBERT GARCIA Denied May9 BOB.GARCIA@PCFSI.COM 108 R077 ROBERT GARCIA Denied May9 BOB.GARCIA@PCFSI.COM 109 Rn78 ROBERT GARCIA Denied May 9 BOB.GARCIA@PCFSLCOM 110 R079 ROBERT GARCIA Denied May9 BOB.GARCIA@PCFSI.COM 111 R081 ROBERT GARCIA Denied May 9 BOB.GARCIA@PCFSI.COM 112 R082 ROBERT GARCIA Denied May 9 BOB.GARCIA@PCFSI.COM 113 R083 ROBERT GARCIA Denied May 9 BOB.GARCIA@PCFSI.COM 114 R084 ROBERT GARCIA Denied May9 BOB.GARCIA@PCFSI.COM 115 VAB Recommended Decisions 2023 R085 ROBERT GARCIA Denied May9 BOB.GARCIA@PCFSI.COM 116 C-020 ROBERT GARCIA Denied May9 BOB.GARCIA@PCFSI.COM 117 C-021 ROBERT GARCIA Denied May9 BOB.GARCIA@PCFSLCOM 118 C-022 ROBERT GARCIA Denied May9 BOB.GARCIA@PCFSI.COM 119 E-033 FRANK WOLLAND, ESO Denied May24 FWOLLAND@KEYSTONELAWPA.COM 120 111, DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R.ovn VALUE PETITION Rule 12D-16.002 fn�1— F.a.c. MONROE I-rcounty Eft avn FLORIDA The actions below were taken on your petition. © These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151,and 197.2425, Florida Statutes.) Petition# C-043 Parcel ID 00093650-000000 Petitioner name Kevin Hartobey Property 84001 Overseas Hwy The petitioner is: ❑ taxpayer of record© taxpayer's address Windley, Key representative ❑ other, explain: Decision Summary ❑ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D-9.025(10),F.A.C. • 1. Just value, required 71,380,774 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0" if none 0 4. Taxable value,* required 71,380,774 *All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) 1 Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did provide a sales and Income analysis.The sales analysis provided only one sale from the subjects area, remaining were located in the city of Key West.The sales were not adjusted for differences. Petitioners income differed from the state reported income. Petitioner did not provide actual Income within the elicited time frame.Differences of income and cap rate were significant.The property appraiser used state supplied income along with local market cap rates. Per property appraiser the income used from the department of Conclusions of Law Relief is denied,decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. ✓ Reco me i IO f Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 2/5/2024 Signatur specie ag a Print name Date 3 64.ancet. S.M. Abrams 2.22.24 Signatu._, !AB derk 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 Dgw th@@d ,I(Ime, and place when the recommended decision will be considered. To find the information, please call OUy-25b-a� a or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB derk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC hil EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE R.01/17 002 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, Rule 12o-F.A.C. F.A.C. OR QUALIFYING IMPROVEMENT PETITION Eft m/11 FLOmDA The actions below were taken on your petition in Monroe County. 0 These actions are a recommendation only, not final. 0 These actions are a final decision of the VAB. If you are not satisfied after you are notified of the final decision of the VAB,you have the right to fie a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I),194.038,194.171(2),198.151,and 197.2425,Florida Statutes.) Petition# E005-2023 Parcel ID 00114840-000000 Petitioner name Shrimp Farm Housing LLC Property 27 88 28 Summerland Keys PT LT 4 and PT The petitioner is: ❑ taxpayer of retard 0 representative address of R-O-W of Old State Rd 4A l] other,explain: Aoriculature Decision Summary ❑v Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value from Value before Board Action Value after Lines 1 and 4 must be completed TRIM Notice Vale peseaed by PWef%iwaBer Board Action Rule 12D-9.025(10),FAC. 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 county taxable values.School and other taxing aulhorky values may differ,(Section 196.031(7),F.S.) Reason for Petition ❑ Homestead ❑Widowler 0 Blind 0 Totally and permanently disabled veteran _rl Low-income senior 0 Disabled 0 Disabled veteran 0 Use classification,specify ❑ ParenVgandpa ant assessment reduction 0 Deployed military 0 Use exemption,specify ❑ Transfer of homestead assessment difference 0 Qualifying Improvement O Change of ownership or control 0 Other, specify Agriculature Reasons for Decision FIII-In fields win expand,or add pages as needed. Findings of Fact See attached. Conclusions of Law See attached. ❑v Recommended j' laic pecial Magistrate The finding and conduslons above are recommendations. 1/ David Van Loon 02/05/2024 `.� f{/1 a "•istrate Print mime Date • V S S.M.Abrams 4 S�a� ature. AB d- • s I representative Print name to If this is a recommended decision,the bcerd ova consider the recommended decision on TM> at ❑AM ❑ PM. Address If the line above is blank,please call -t45- Ci]) or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature.chair,value adjustment board Print name Date of decision Signature,VAB desk or representative Prim name Dale mailed to parties This matter having come before the Special Magistrate sitting for the Value Adjustment Board on January 26, 2024 and the Property Appraiser having appeared through Mike Russo and its Counsel and the Petitioner, Shrimp Farm Housing, LLC by and through its Representative Joseph Walsh 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 file by Petitioner, due to the denial of an agricultural classification of the subject property. 2 . The Petitioner and the Property Appraiser have both, without objection, submitted as evidence for consideration. 3 . The Property Appraiser denied Petitioner' s Request for an Agricultural Exemption stating "the documentation provided in support of your application did not sufficiently demonstrate the required level of agricultural production or the adherence to the specific guidelines. 4 . Petitioner argues that not only is all of the land used for agricultural purposes, but the Property Appraiser failed to meet the requirement of Fla. Stat . 193 .461 and are therefore barred from removing the agricultural classification. Procedure / Rule of Law 5 . 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. 6. 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. 7 . The special magistrate is confined to only consider the admissible evidence presented at the final hearing on the Petition. 8 . As argued by Petitioner, Fla. Stat. 193 .461 (3) (e) states in part: e) Notwithstanding the provisions of paragraph (a) , land that has received an agricultural classification from the value adjustment board or a court of competent jurisdiction pursuant to this section is entitled to receive such classification in any subsequent year until such agricultural use of the land is abandoned or discontinued, the land is diverted to a nonagricultural use, or the land is reclassified as nonagricultural pursuant to subsection (4) . The property appraiser must, no later than January 31 of each year, provide notice to the owner of land that was classified agricultural in the previous year informing the owner of the requirements of this paragraph and requiring the owner to certify that neither the ownership nor the use of the land has changed. The department shall, by administrative rule, prescribe the form of the notice to be used by the property appraiser under this paragraph. If a county has waived the requirement that an annual application or statement be made for classification of property pursuant to paragraph (a) , the county may, by a majority vote of its governing body, waive the notice and certification requirements of this paragraph and shall provide the property owner with the same notification provided to owners of land granted an agricultural classification by the property appraiser. Such waiver may be revoked by a majority vote of the county' s governing body. This paragraph does not apply to any property if the agricultural classification of that property is the subject of current litigation. Analysis 9. Petitioner has applied for an agriculture assessment for the entire parcel . 10 . The Property Appraiser' s office argues that the subject property is no being used, in its whole, for agriculture purposes as there are 27 Bee Hives, and the revenue produced by the bee hives, coral growth, grouper farms and mangrove farming, is insufficient to meet the requirements of agriculture use. 11 . Additionally, the Property Appraiser argues that the coral does not qualify as aquaculture under Florida Statues. 12 . Petitioner agrees that there are only 27 hives, but argues that there is no state law or requirements that 100 hives are required. 13 . Petitioner also argues that the coral growth or coral farm section of his property receives large amounts of donations and grants, which qualifies as income for agriculture classification. 14 . Petitioner has also agreed that the mangrove plants are at their beginning stages and has not produced income, and the grouper or fish ponds are also at their beginning stages of their use and as such not producing income. 15 . The issue raised as to income is the whether the coral as being used and or classified by Petitioner is deemed agricultural for purposes of this petition. 16. Rule 12D-5 . 001 (2) provides that "good faith commercial agricultural use of a property is defined as the pursuant of an agricultural activity for reasonable profit or at least upon a reasonable expectation of meeting investment cost and realizing a reasonable profit. " Fla. Stat . 379. 2523 (a) (2) (a) "Marine aquaculture facility" means a facility built and operated for the purpose of producing marine aquaculture products. Marine aquaculture facilities contain culture systems such as, but not limited to, ponds, tanks, raceways, cages, and bags used for commercial production, propagation, growout, or product enhancement of marine products. Marine aquaculture facilities specifically do not include: 1 . Facilities that maintain marine aquatic organisms exclusively for the purpose of shipping, distribution, marketing, or wholesale and retail sales; 2. Facilities that maintain marine aquatic organisms for noncommercial, education, exhibition, or scientific purposes; 17 . While no doubt Petitioner is doing important work for purposes of coral restoration, and at some point, it may be deemed a commercial enterprise, for the purposes of this Petition, the growth of coral for noncommercial, educational, or scientific purposes does not meet the required definition for an agriculture classification. 18 . Removing the coral, the fish ponds and the mangrove project, this leaves the property with the bee hives and the sale of honey. 19. Based upon the new guidelines provided by Monroe County, the number of beehives does not meet the standard required for purposes of an agricultural classification. 20 . As far as the notice provision, in Fla. Stat . 193 .461 (3) (e) , the Property Appraiser has not produced any evidence of the required notice. The statute states that this requirement can be waived by the County, so long as they land owner is provided proper notice . The record reflects notices from the Property Appraiser to the Petitioner as to the issues for a denial and a request for documentation to certify that the land is used for agricultural purposes, therefore, I find no prejudice as to the property owner, for the failure to receive that notice. 21 . 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 classification. DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC 1111 EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE R.01/17 TRANSFER,CHANGE OF OWNERSHIP OR CONTROL, Rule 12a16.002 FA.C. OR QUALIFYING IMPROVEMENT PETITION Ee.01/17 FLORIDA The actions below were taken on your petition in Monroe County. ❑� These actions are a recommendation only, not final. ❑These actions are a final decision of the VAB. If you are riot satisfied after you ere notified of the final decision of the VAB,you have the right to file a lawsuit in dreult court to further contest your assessment. (See sections 193.155(81I),194.036,194.171(2),196.151,ad 197.2425,Florida Statutes.) Petition# E006-2023 Parcel ID 00198934-001300 Petitioner name Michell Stettner Property 886 Gulf Drive The petitioner is: Eltaxpayer of record❑ representative address Sum aria d Key,Florida 33042 ❑ other,explain: Decision Summary ❑ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value from Value before Board Action Value after Lines 1 and 4 must be completed TRIM Notice Rule c by weed(appear Board Action 120-0.025(10),F.A.C. 1. Just value, required 2. Assessed or classified use value,* t applicable 3. Exempt value,•enter-0'If none 4. Taxable value,'required 'All values entered should be countytaxable values.School and other taxing authority values may differ.(Sedan 196.031(7),F.S.) Reason for Petition I) Homestead ❑Widow/er ❑ Blind 0 Totally and permanently disabled veteran ▪ Lowdncorna_senior 0 Disabled ❑ Disabled veteran 0 Use classification,specify O PareMlgrarxlparert assessment reduction 0 Deployed military 0 Use exemption,specify ❑Transfer of homestead assessment difference 0 Qualifying improvement ❑Change of ownership or control ❑Other, specify Reasons for Decision FilHn fields will expend,or add pages as needed. Findings of Fact See attached. Conclusions of Law See attached. ommended Dec n of I Magistrate The finding and conclusions above we recommendations. David Van Loon 02/05/2024 _d i to Print name Date S.M.Abrams I SigrTdure,VAe Berk r is representative PAM name y� tale If this is a recommended derision,the board MI consider the recommended decision on/—�U1) at ❑AM ❑ PM. Address If the lire above is dank,please call Irl -12A5.34SD or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature.VAB clerk or representative Print name Date mailed to parties This matter having come before the Special Magistrate sitting for the Value Adjustment Board on January 26, 2024 and the Property Appraiser having appeared through Tina Malgrat and its Counsel and the Petitioner being present to represent herself, with the assistance of Matthew Stettner, her ex-husband 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 the transfer of homestead from a prior marital home to the purchased home of Petitioner Michelle Stettner. 2 . The Property Appraiser has submitted as evidence for consideration the following documents: a. The Petition filed by Petitioner; b. Notice of Denial of Transfer of Homestead Assessment - — Difference; c . Application for Transfer of Homestead Assessment Difference; d. Designation of Homestead Shares of Abandoned Homestead; and e. Property Record cards. 3 . Petitioner purchased the subject property on March 17, 2022 . 4 . At the time the Petitioner requested the transfer, a homestead exemption was still being claimed on Petitioner' s homestead and or prior marital home. 5 . As such, the Property Appraiser denied the Petitioners Application to Transfer the Homestead Assessment Difference due to Petitioner claiming a homestead on previously marital home located at 518 Airport Drive, South, Summerland Key, Florida 330402 . 6 . Despite the claim that the prior homestead was abandoned in October, 2021, the Property Appraiser' s office was not notified by way of an abandonment of homestead, until Petitioner purchased her new property. As such, the homestead remained on the Airport Drive, property. Procedure / Rule of Law 7 . 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. 8 . 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. 9. The special magistrate is confined to only consider the admissible evidence presented at the final hearing on the Petition. Analysis 10 . Petitioner has applied to transfer the homestead exemption to her the property subject to this Petition. 11 . In order to transfer the subject property, the prior homestead is required to be abandoned. 12 . Petitioner claims to have abandoned the property on October 12, 2021 . 13 . The only evidence of this, is the Designation of Ownership Shares of Abandoned Homestead, which was filed with the Petitioners application. 14 . The application states the prior homestead sold or no longer used the prior homestead on December 17, 2021 . 15 . The Petitioner purchase this subject property on March 17, 2022, however did not notify the Property Appraiser that she abandoned the prior homestead until January 18, 2023, when her application for the Transfer of Homestead Assessment Difference was filed. 16 . At the time she filed her Petition, the homestead exemption was still being applied towards her Airport Drive South, property. 17 . Petitioner failed to provide any evidence to refute the dates used by the Property Appraiser only arguing that they were unaware of how to handle the process and were in essence given bad advice. 18 . As stated above, the undersigned magistrate is confined to only consider the admissible evidence presented at the final hearing. 19. 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 the transfer of Homestead Assessment for the 2023 Tax Year. DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE R.01/17 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, Rule teal .Ao2 F.A.C. OR QUALIFYING IMPROVEMENT PETITION Etr.01111 FLORIDA The actions below were taken on your petition in Monroe County. v❑ These actions are a recommendation only, not final. ❑ These actions are a final decision of the VAB. If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in 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# E009-2023 Parcel ID 00066180-000558 Petitioner name Citrus Heathcare Network, Inc. Property 3930 S. Roosevelt Blvd. Unit#E411 The petitioner is: ❑v taxpayer of record ❑ representative address Key West, Florida 33040 ❑other,explain: Decision Summary ❑v Denied your petition ❑ Granted your petition U Granted your petition in part Value from Value before Board Action Value after Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Board Action Rule 12D-9 025(10).F.A.C. 1. Just value, required 2. Assessed or classified use value,' if applicable 3. Exempt value,* enter"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 0 Blind ❑Totally and permanently disabled veteran ❑ Low-income senior ❑ Disabled ❑ Disabled veteran ❑ Use classification,specify ❑ Parent/grandparent assessment reduction 0 Deployed military ❑+ Use exemption, specify Affordable Housing ❑ Transfer of homestead assessment difference ❑ Qualifying improvement ❑ Change of ownership or control El Other, specify Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact See attached. Conclusions of Law See attached. v❑ Recommended Decis of S ial Magistrate The finding and conclusions above are recommendations. David Van Loon 02/20/2024 natu m gistmte Print name Date 464a1 w. S.M.Abrams 2.26.24 Signature,VA deck or special representative Print name Date If this is a recommended dedsion,the board will consider the recommended derision on at ❑ AM ❑ PM. Address If the line above is Hank,please call 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties E009-2023 This matter having come before the Special Magistrate sitting for the Value Adjustment Board on January 26, 2024 and the Property Appraiser having appeared through Charla Tynes and its Counsel and the Petitioner, Citrus Health Network, Inc. by and through its Counsel Anna Frusciante 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: Stipulated Findings of Fact 1. Petitioner is a 501 (c) (3) non-profit Florida corporation, Federal Qualified Healthcare Center. 2 . Petitioner owns real property, commonly known as 3930 S. Roosevelt Blvd. , Unit E411, Key West, Florida 33040, hereinafter the "subject property" . 3 . Petitioner leases the subject property to Wesley House Family Services, Inc. , which is also a 501 (c) (3) nonprofit corporation. ("Wesley House") 4 . Wesley House in turn subleases the subject property to employees of Wesley House at an "affordable rate" as defined by the Monroe County, Florida code. 5. Petitioner has submitted an Affordable Housing Lease Agreement as evidence of the Lease to Wesley House and sublease to employees of Wesley House. 6 . This is a Petition file by Petitioner, due to the denial of an affordable house use exemption. 7 . The property appraiser has denied the request for an affordable housing use exemption due to the fact that Petitioner leased the property to another entity, which is a third-party entity not within the corporate structure of the Petitioner. 8 . The Petitioner and the Property Appraiser have both, without objection, submitted as evidence for consideration. 9. Additionally, Petitioner and the Property Appraiser have submitted post hearing memorandums of law arguing their positions on the subject matter. Procedure / Rule of Law 10 . 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. 11. 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. 12 . The special magistrate is confined to only consider the admissible evidence presented at the final hearing on the Petition. 13 . Florida Statute 196.192 (1) states as follows: (1) All property owned by an exempt entity, including educational institutions, and used exclusively for exempt purposes shall be totally exempt from ad valorem taxation. 14 . Affordable Housing property exemption as defined by; Fla. Stat. 196.1978 states in part: (1) (a) Property used to provide affordable housing to eligible persons as defined by s. 159.603 and natural persons or families meeting the extremely-low-income, very-low-income, low-income, or moderate-income limits specified in s. 420.0004, which is owned entirely by a nonprofit entity that is a corporation not for profit, qualified as charitable under s. 501 (c) (3) of the Internal Revenue Code and in compliance with Rev. Proc. 96-32, 1996-1 C.B. 717, is considered property owned by an exempt entity and used for a charitable purpose, and those portions of the affordable housing property that provide housing to natural persons or families classified as extremely low income, very low income, low income, or moderate income under s. 420. 0004 are exempt from ad valorem taxation to the extent authorized under s. 196. 196 . All property identified in this subsection must comply with the criteria provided under s. 196. 195 for determining exempt status and applied by property appraisers on an annual basis. The Legislature intends that any property owned by a limited liability company which is disregarded as an entity for federal income tax purposes pursuant to Treasury Regulation 301.7701-3 (b) (1) (ii) be treated as owned by its sole member. If the sole member of the limited liability company that owns the property is also a limited liability company that is disregarded as an entity for federal income tax purposes pursuant to Treasury Regulation 301. 7701-3 (b) (1) (ii) , the Legislature intends that the property be treated as owned by the sole member of the limited liability company that owns the limited liability company that owns the property. Units that are vacant and units that are occupied by natural persons or families whose income no longer meets the income limits of this subsection, but whose income met those income limits at the time they became tenants, shall be treated as portions of the affordable housing property exempt under this subsection if a recorded land use restriction agreement in favor of the Florida Housing Finance Corporation or any other governmental or quasi-governmental jurisdiction requires that all residential units within the property be used in a manner that qualifies for the exemption under this subsection and if the units are being offered for rent. (b) Land that is owned entirely by a nonprofit entity that is a corporation not for profit, qualified as charitable under s. 501 (c) (3) of the Internal Revenue Code and in compliance with Rev. Proc. 96-32, 1996-1 C.B. 717, and is leased for a minimum of 99 years for the purpose of, and is predominantly used for, providing housing to natural persons or families meeting the extremely-low-income, very-low-income, low-income, or moderate-income limits specified in a. 420 .0004 is exempt from ad valorem taxation. For purposes of this paragraph, land is predominantly used for qualifying purposes if the square footage of the improvements on the land used to provide qualifying housing is greater than 50 percent of the square footage of all improvements on the land. 15. Florida Statute 159.603 defines an eligible person as follows: (7) "Eligible persons" means one or more natural persons or a family, irrespective of race, creed, national origin, or sex, determined by the housing finance authority to be of low, moderate, or middle income. Such determination does not preclude any person or family earning up to 150 percent of the state or county median family income from participating in programs. Persons 65 years of age or older shall be defined as eligible persons regardless of their incomes. In determining the income standards of eligible persons for its various programs, the housing finance authority may consider the following factors: (a) Requirements mandated by federal law. (b) Variations in circumstances in different areas of the state. (c) Whether the determination is for rental housing or homeownership purposes . (d) The need for family-size adjustments to accomplish the purposes set forth in this act . Analysis 16 . Petitioner has applied for a affordable housing use exemption based upon their lease agreement with Wesley House, which is also a 501 (c) (3) , and Wesley House in turn subleases the property to its employees as an affordable rate. Petitioner points out that the Lease Agreement states: "The property must provide affordable housing to eligible persons as defined by s. 159. 603, F.A. 17 . The Property Appraiser' s office argues that regardless of what the Lease Agreement states, due to Petitioner' s initial lease with Wesley House, which is not a natural person as defined by Fla. Stat. 159.603 (7) Petitioner does not qualify for the affordable housing exemption. 18 . Fla. Stat. 196. 1978 (b) does provide nonprofit 501 (c) (3) companies to qualify for an affordable housing exemption, however the Lease Agreement must be for 99 years, which is not the case in this petition. 19. As stated above, the magistrate is confined to the evidence presented and the plain language of the statutes and as such, based upon statutory criteria the Petitioner has failed to lease the subject property to a eligible person as defined by Florida Statutes 196.1978 and 159. 603 (7) Conclusions of Law Based upon the evidence presented by both the Petitioner and the Property Appraiser, Florida Statutes and the applicable case law it is recommended that the Value Adjustment Board DENY the Petitioner' s Petition to the Value Adjustment Board for an affordable housing use classification. III DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE R. 01/17 Rule 12D-160 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, F.A.C..C. OR QUALIFYING IMPROVEMENT PETITION Eft.ovlr FLORIDA The actions below were taken on your petition in Monroe County. v❑ These actions are a recommendation only, not final. ❑ These actions are a final decision of the VAB. If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in drcuit court to further contest your assessment. (See sections 193.155(8)Q_194.036, 194.171(2),196.151,and 197,2425,Florida Statutes.) Petition # E010-2023 Parcel ID 00066180-000558 Petitioner name Citrus Heathcare Network, Inc. Property 3930 S. Roosevelt Blvd. Unit#E411 The petitioner is: U taxpayer of record U representative address Key West, Florida 33040 ❑ other,explain: Decision Summary D Denied your petition ❑ Granted your petition 0 Granted your petition in part Value from Value before Board Action Value after Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Board Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"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 D Widow/er ❑ Blind 0 Totally and permanently disabled veteran ❑ Low-income senior ❑ Disabled ❑ Disabled veteran ❑v Use classification, specify Charitable Purpose C) Parent/grandparent assessment reduction ❑ Deployed military 0 Use exemption, specify ❑Transfer of homestead assessment difference ❑ Qualifying improvement ❑ Change of ownership or control ❑ Other, specify Reasons for Decision Fill-in folds will expand,or add pages as needed. Findings of Fact See attached. Conclusions of Law See attached. (Recommended Deci • n of cial Magistrate The finding and conclusions above are recommendations. David Van Loon 02/20/2024 sp 6 te Prim name Date Jp er/" S.M.Abrams 225'24 Signature,VAB'desk or special representative Print name Date If this is a recommended dedson,the board will consider the recommended decision on at ❑ AM ❑ PM. Address If the line above is blank,please call 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision _Signature,VAB dark or representative Print name Date mailed to parties E010-2023 This matter having come before the Special Magistrate sitting for the Value Adjustment Board on January 26, 2024 and the Property Appraiser having appeared through Charla Tynes and its Counsel and the Petitioner, Citrus Health Network, Inc. by and through its Counsel Anna Frusciante 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: Stipulated Findings of Fact 1. Petitioner is a 501 (c) (3) non-profit Florida corporation, Federal Qualified Healthcare Center. 2 . Petitioner owns real property, commonly known as 3930 S. Roosevelt Blvd. , Unit E411, Key West, Florida 33040, hereinafter the "subject property" . 3 . Petitioner leases the subject property to Wesley House Family Services, Inc. , which is also a 501 (c) (3) nonprofit corporation. ("Wesley House") 4 . Wesley House in turn subleases the subject property to employees of Wesley House at an "affordable rate" as defined by the Monroe County, Florida code. 5 . Petitioner has submitted an Affordable Housing Lease Agreement as evidence of the Lease to Wesley House and sublease to employees of Wesley House. 6. This is a Petition file by Petitioner, due to the denial of a charitable use exemption. � . The property appraiser has denied the request for a charitable use exemption due to the fact that Petitioner leased the property to another entity, which is a third party entity not within the corporate structure of the Petitioner. 8 . The Petitioner and the Property Appraiser have both, without objection, submitted as evidence for consideration. 9. Additionally, Petitioner and the Property Appraiser have submitted post hearing memorandums of law arguing their positions on the subject matter. Procedure / Rule of Law 10 . 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. 11. 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. 12 . The special magistrate is confined to only consider the admissible evidence presented at the final hearing on the Petition. 13 . Florida Statute 196 . 192 (1) states as follows: (1) All property owned by an exempt entity, including educational institutions, and used exclusively for exempt purposes shall be totally exempt from ad valorem taxation. 14 . Charitable Purpose as defined by; Fla. Stat. 196. 012 (7) is defined as follow: "Charitable purpose" means a function or service which is of such a community service that its 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. 15 . Additionally, the Florida Courts in Ocean Highway & Port Authority v. Page, 609 So. 2d 84 (Fla. 1st DCA 1992) found that in order for the property to be exempt under the plain language of Section 196. 192, an ad valorum tax exemption is only permitted when the property in question is both owned and used by the tax-exempt entity. 16. The courts in Genesis Ministries, Inc. v. Brown, 250 So. 3d 865 (Fla. 1st DCA 2018) citing Ocean Highway, stated that an ad valorem tax exemption is only permitted when the property in question is both owned and used by the tax-exempt entity. It is not enough that an exempt entity owns the property and that the property is being used for exempt purposes. The exempt entity owner must also be the entity using the property for exempt purposes. Id. at 867 Analysis 17 . Petitioner has applied charitable use exemption based upon their lease agreement with Wesley House, which is also a 501 (c) (3) , and Wesley House in turn subleases the property to its employees as an affordable rate. As argued, this is done due to the high cost of living and Petitioner' s partnership with Wesley House so that they can provide affordable housing for healthcare workers, who work for Wesley House. 18. The Property Appraiser' s office argues due to Petitioner' s initial lease with Wesley House, Petitioner, although using the subject property for a good cause, does not qualify due to the Petitioner itself not using the property for exempt purposes. 19. While no doubt Petitioner is providing is a much- needed service, by the plain language of Fla. Stat. and case Florida case law, Petitioner is not the entity that is using the property for exempt purposes and as such, the exemption cannot be applied. Conclusions of Law Based upon the evidence presented by both the Petitioner and the Property Appraiser, Florida Statutes and the applicable case law it is recommended that the Value Adjustment Board DENY the Petitioner's Petition to the Value Adjustment Board for a charitable use classification. DECISION OF THE VALUE ADJUSTMENT BOARD DRresxC FIG EXEMPTION, CLASSIFICATION,ASSESSMENT DIFFERENCE Rule 12�18.002 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, FA.C. OR QUALIFYING IMPROVEMENT PETITION Ee.11/23 FLORIDA The actions below were taken on your petition in Monroe Q County. 0 These actions are a recommendation only,not final. ❑These actions are a Mal 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 rearm 193.1 61e.191.036,n/.n112),194.11,196.151,w 11n242a FWgastaae.) Petition# E030-2023 Parcel ID 00453250.000000 Petitioner name 'alrick Del Vecchio, Sr.and Frank Del Vecchi Property 104 Atlantic Blvd. The petitioner is:O taxpayer of record 0 representative address Key Largo, Florida 33037 0 other,explain: Decision Summary Denied your petMon [}Granted your petition U Granted your •eltton in pan Value from Value before Board Action Value after Lines 1 and 4 must be completed TRIM Notice Valle preadad br Dupe"'Wpaaw Board Action Ride 12D-9.025(10),FA.C. 1.Just value, required 2. Assessed or classified use value,*t applicable 3. Exempt value,'enter"0"if none 4. Taxable value,'required 'Ali valves entered should be county taxable valises.School and other taxing authority vanes may differ.(Section 196.031(7),F.S.) Reason for Petition ❑� Homestead 0 Widow/er ❑Blind 0 Totally and permanently disabled veteran ❑ Low-income senior 0 Disabled ❑ Disabled veteran ❑ Use classification,specify ❑ Parent/grandparent assessment reducdw 0 Deployed military 0 Use exemption,specify ❑Transfer of homestead assessment difference 0 Qualifying improvement ❑ Change of ownership or control 0 Other,specify Reasons for Decision Firkin fields will expend,or add pages as needed. Findings of Fact Petitioners were duly noticed for hearing set for January 26,2024. Petitioners and or their Representatives failed to show for the hearing and not file or state good cause for not appearing. Conclusions of Law Pursuant to Rule 12D-9.021(8),the relief requested by Petitioner is hereby denied. The decision Is being issued in order that any right the Petitioner may have to bring an action in the Circuit Court is not impaired. J Recommended Dccl of I Magistrate The finding and conclusions above are recommendations. i David Van Loon 01/05/2024 C7ki//yy��'•;;jl• i - ',�f"/(,/i/dV/S Print na/m7M3e-'�'/���'�i� Date 124 signature,VAB clerk sp§cifr(plMm.adve �p'rirt e '" "T'�7Z� •�-'/D i if tvs is a recommended decision,the board we consider the recommended derision on 1 f..1/ at 0 AM 0 PM. Address If the ire above is blank,please call 305-2.95-345?1 or visit our websile at ❑ Final Decision of the Value Adjustment Board S ignature,chair,value adjustment board Print name Dale of decision S ignature,VAB dark or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC ri EXEMPTION,CLASSIFICATION, ASSESSMENT DIFFERENCE R.Rule 12D-1R1002 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, FAG. OR QUALIFYING IMPROVEMENT PETITION EA 11R3 FLORIDA The actions below were taken on your petition in Monroe Q County. ❑v These actions are a recommendation only, not final. ❑ These actions are a final decision of the VAB. If you are not satisfied after you are nollied of the final decision of the VAB,you have the right to file a lawsuit in circuit court to further contest your assessment. (sot sedans t93.155i8xr1,194.a36.lair ndf.19r.161,1116.151.anti 1912425,none Somas. �__ Petition# E033-2023 Parcel ID 00480111-23900 Petitioner name Frank W011and,Esauire Property 127 Hllson Court '.. The petitioner is:Li taxpayer of record U representative address Tavernier,FL 33070 '.. ❑ other,explain: �� • __Decision Summary I3'Denied ur tition ❑Granted your etitian LJ Granted our petition in part Value before Lines 1 and 4 must be completed Notice Vaneltle tnted by tcValue fromedy ACser Board ValueAc#Iwn PPleaeale-b02510 F C. er I 1. Just value, required r 2. Assessed or classified use value,' if applicable l 3. Exempt value,'enter'0''0'if none 4. Taxable value;required I. f'NI values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) l _ Reason for Petition -Ii a Homestead 0 Widow/er ❑Blind ❑Totally and permanently disabled veteran _ ❑ Low-income senior 0 Disabled 0 Disabled veteran ❑ Use classification,specify '.. ❑Parent/grandparent assessment reduction 0 Deployed military 0 Use exemption,specify ❑Transfer of homestead assessment difference ❑ Qualifying improvement 0 Change of ownership or control 0 Other,specify Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact -- _ I Pefor iheners wereduly noticed slate god u for January pe ring. Petitioners and or their Representatives failed to show l ' for the hearing and not file or slate good cause for not appearing. I I Conclusions Of Law Pursuant to Rule 12D-9.02103),the relief requested by Petitioner is hereby denied. The decision is being issued in order '.. that any right the Petitioner may have to bring an action in the Circuit Court is not impaired. [�fte mmended Deals of Sps aglst5ate The finding and conclusions above are recommendations.re' i David Van Loon 02/05/2024 t let' i a Print none Dale S attire,VAB s a representative - ynra name Date If this is a recommended derision,the board wit consider the recommended decision on TTh4) at ❑AM ❑ PM. Address lithe line above Is blank please cell 2-7qc-3cy� or visit our website at ❑Final Decision of the Value AdJustmeM Board I — Signature,chair,value adjustment board - Print name Date adecision Signature,VAR derk or representative ,. ._ Print name _ Date mailed to wee! _ DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R. 11/23 VALUE PETITION Rule 12D-16.002 F.A.C.Monroe Eat1123 FLORIDA QCounty The actions below were taken on your petition. E 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),194.035, 194.171(2), 194.181, 196.151,and 197.2425, Florida Statutes. Petition# C-202 Parcel ID 9089470 Petitioner name NWCLLC Property 81801 Overseas Hwy 201 The petitioner is: ✓❑ taxpayer of record ❑ taxpayers address representative ❑ other,ex lain: 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 y appraiser Lines 1 and 4 must be completed TRIM Notice Rule 120-9.025(10).F.A.C. Action 1. Just value, required 660,956.00 2. Assessed or classified use value,' if applicable 3. Exempt value,`enter"0" if none 4. Taxable value,` required 660,956.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-infields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not present any evidence,did not show good cause for continuance. Conclusions of Law Relief is denied,decision is being issued in order that any right the petitioner may have to bring an action In circuit court Is not impaired. II Res d Decision of Special Magistrate Finding and conclusions above are recommendations. L��k Kevin Talbott 02/10/2024 ' Sign. re,special m-rstrate Print name Date a44(t ,cp�a¢ma. S.M. Abrams 2.13.P4 SignaturetAe clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address 6 the line above is blank,the board does not yetknovy_the datg.,Otime, and place when the recommended derision will be considered. To find the information, please call 330va L'J�55 3399 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board - Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to rarties DECISION OF THE VALUE ADJUSTMENT BOARD DR 496V VALUE PETITION Rule 120-16.002 F.A.C. Monroe Eft.11/23 FLORIDA QCounty The actions below were taken on your petition. E 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), 194.181, 196.151,and 197.2425,Florida Statutes.) Petition# C-204 Parcel ID 1493678 Petitioner name NWCLLC Property 81801 Overseas Hwy The petitioner is: ❑✓ taxpayer of record❑ taxpayer's address See legal representative ❑ other,explain:..._..._ _ Decision Summary E Denied your petition ❑ Granted your petition 0 Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value a 6y property appraiserer Action Rule le 12D-12D-9.025(10),F.A.C. _ 1. Just value, required 53,877,400.00 2. Assessed or classified use value,* if applicable 3. Exempt value,* enter"0" if none 4. Taxable value,* required 53,877,400.00 'NI values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not present any evidence,did not show good cause for continuance. Conclusions of Law Relief is denied,decision is being Issued In order that any right the petitioner may have to bring an action In circuit court is not Impaired. ❑✓ Reco en Decision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 02/10/2024 Signaler , is magi rate Print name Date ,Aos S.M. Abrams 2 13 24 Signature,V B derk 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 305-2953950 or visa our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties 111 DECISION OF THE VALUE ADJUSTMENT BOARD a ia5V 23 VALUE PETITION Rule 120-16.002 r.AC. Monroe ER.11/23 FLORIDA OCounty 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), 194.181, 196.151,and 197.2425,Florida Statutes.) Petition# C-205 Parcel ID 8922604 Petitioner name NWCLLC Property 81801 Overseas Hwy See legal The petitioner is: ✓❑ taxpayer of record❑taxpayers address representative ❑other,explain: _ Decision Summary 2 Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice valuepresentedby appraiserer Rule 120-9.025(10),F.A.C. Action (10), 1. Just value, required _ 796,488.00 2. Assessed or classified use value,* if applicable 3. Exempt value,'enter"0" if none 4. Taxable value,'required 796,488.00 *All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not present any evidence,did not show good cause for continuance. Conclusions of Law Relief is denied,decision Is being Issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. ❑✓ Rec.., miti d Decision of Special Magistrate Finding and conclusions above are recommendations. firI Kevin Talbott 02/10/2024 Signs e,S.-.al m.;;istrate Print name Date .A%aama- S.M. Abrams 2.13.24 Signature. •e 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 yetMpwitle t time, and place when the recommended decision will be considered.To find the information, please call 305-2g5-'3U3 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision SI nature,VAB clerk or representative Print name Date mailed to .-riles NE DECISION OF THE VALUE ADJUSTMENT BOARD RR. 4123 VALUE PETITION Rule 12D-16.002 F.A.C. ER.11123 ROMDA Monroe QCounty The actions below were taken on your petition. ❑� These actions are a recommendation only, not final ❑ These actions are a final decision of theVAB 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),194.181,196.151,and 197.2425,Florida Statutes.) Petition# C-206 Parcel ID 9079703 Petitioner name NWCLLC Property 81801 Overseas Hwy#738 The petitioner is: r❑ taxpayer of record❑ taxpayer's address representative 0 other,explain: Decision Summary ❑� Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presmted by pmpedyappraiser Action _ _ Rule 12D-9.025(10), F.A.C. 1. Just value, required 390,056.00 2. Assessed or classified use value,' if applicable 3. Exempt value,* enter"O if none 4. Taxable value,* required 390,056.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not present any evidence,did not show good cause for continuance. Conclusions of Law Relief is denied,decision is being Issued in order that any right the petitioner may have to bring an action In circuit court Is not impaired. H Reco me ecislon of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 02/10/2024 Signs re,speci gist Print name Dale S 46uuxa- S.M. Abrams 2.13.24 Signature,V. clerk or special representative Print name Date If this is a recommended decision,the board will consider the recommended dedsion on at Address If the line above is blank,the board does not yet know the date, time, and place when the recommended dedsion will be considered.To find the Information, please call 305-295-3950 or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Dale of decision Signature,VAB Berk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD R. /23 VALUE PETITION Rule 12D-16.002 FM. Monroe Et 11/23 FLORIDA QCounty The actions below were taken on your petition. E 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),194.181, 196.151,and 197.2425,Florida Statutes. Petition# C-207 Parcel ID 9079707 Petitioner name NWCLLC Property 81801 Overseas Hwy#739 The petitioner is: ❑� taxpayer of record ❑ taxpayer's address representative ❑ other, ex lain:_ __ Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in pail Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice vane presented by property appraiser Action Rule 120-9.025(10),F.A.C. 1. Just value, required 375,783.00 2. Assessed or classified use value,* if applicable 3. Exempt value,* enter"0" if none 4. Taxable value,* required 375,783.00 *All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not present any evidence,did not show good cause for continuance. Conclusions of Law Relief Is denied,decision is being issued In order that any right the petitioner may have to bring an action in circuit court is not impaired. ❑✓ Reco end: . ision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 02/10/2024 Signatu ,sped- :.istrat Print name Date 46xahu S.M. Abrams 2.13.24 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 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DRR-01na e VALUE PETITION Rule 12C-16.002 F.A.C. jMonroe ER.11/23 FLORIDA QCounty The actions below were taken on your petition. ID 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), 194.181,196.151,and 197.2425,Florida Statutes.) Petition# C-208 Parcel ID 9084959 Petitioner name NWCLLC Property 81801 Overseas Hwy CO-1 The petitioner is: r❑ taxpayer of record❑ taxpayer's address representative ❑ other, explain: Decision Summary Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value by appraiser Rule 120-9.025(10),F.A.C. Action (10), 1. Just value, required 83,884.00 2. Assessed or classified use value,* if applicable 3. Exempt value,* enter"0" if none 4. Taxable value,* required 83,884.00 *All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields vAll expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not present any evidence,did not show good cause for continuance. Conclusions of Law Relief is denied,decision is being issued In order that any right the petitioner may have to bring an action In circuit court Is not impaired. ❑✓ Reco;' e �.y- • Decision of Special Magistrate Finding and conclusions above are recommendations. _ ��Q Kevin Talbott 02/10/2024 Signet e,sp- '=I 'a•strate Print name Date •5, " 4A amd S.M. Abrams 2.13.24 Slgnat!',VAR clerk or special representative Print name Date If this Is a recommended decision,the board will consider the recommended dedsion on at Address If the line above is blank,the board does not yet know the date,time, and place when the recommended derision will be considered. To find the Information, please call305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si•nature,VAB dark or re•resentative Print name Date mailed to •arties a DECISION OF THE VALUE ADJUSTMENT BOARD R i 85V 23 VALUE PETITION Rule 12D-18.002 F.A.C. Monroe Ett.11/23 FLORIDA QCounty The actions below were taken on your petition. ❑� These actions are a recommendation only, not final El 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)(I),194.036, 194.171(2), 194.181, 196.151,and 197.2425,Florida Statutes.L Petition# C-209 Parcel ID 9084960 Petitioner name NWCLLC Property 81801 Overseas Hwy CU-2 The petitioner is: ✓❑ taxpayer of record❑ taxpayer's address representative 0 other,explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Value presented by property appraiser Lines 1 and 4 must be completed TRIM Notice Action _ _ _ Rule 12D-9.025(10), F.A.C. 1. Just value, required 154,664.00 2. Assessed or classified use value' if applicable 3. Exempt value,"enter"0" if none 4. Taxable value,* required 154,664.00 'NI values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) LReasons for Decision _ _ Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not present any evidence,did not show good cause for continuance. Conclusions of Law Relief is denied,decision is being issued in order that any right the petitioner may have to bring an action In circuit court is not impaired. ❑✓ Rec me d ecislon of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 02/10/2024 Signet re, spec' I istrate Print name Date ,A64.42arcd S.M. Abrams 2.13.24 Signature. AB Berk or special representative Print name Date If this is a recommended decision,the board will consider the recommended dedsion on at Address If the line above is blank,the board does not yet know the date, time, and place when the recommended dedsion will be considered.To find the information,please call 305-295-3950 or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair, value adjustment board Print name Date of decision Signature,VAB derk or representative Print name Date mailed to .arties DECISION OF THE VALUE ADJUSTMENT BOARD R.11 23 VALUE PETITION Rule 12D-16.002 F.A.C. Monroe Eff.11/23 FLORIDA QCounry The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I),194,036, 194.171(2), 194.181, 196.151,and 197.2425, Florida Statutes.) Petition# C-210 Parcel ID 9084961 Petitioner name NWCLLC Property 81801 Overseas Hwy CU-3 The petitioner is: E taxpayer of record ❑ taxpayers address representative El other, explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value Ixesented by property appraiser Action Rule 120-9.025(10), F.A.C. 1. Just value, required 435,861.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,* required 435,861.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not present any evidence,did not show good cause for continuance. Conclusions of Law Relief is denied,decision is being Issued in order that any right the petitioner may have to bring an action in circuit court Is not impaired. ❑� Recomjt'e d ecision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 02/10/2024 Signatur �sp eclat m strate Print name Date J¢�y46uace, S.M. Abrams 2.13.24 Signature,VAB Jerk 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 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Slgnature,VAB clerk or representative Print name _ Date mailed to parties AI DECISION OF THE VALUE ADJUSTMENT BOARD R.11/23 VALUE PETITION Rule 120-16.002 FA.C. Monroe En.11/23 FLORIDA []County The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I), 194.036, 194.171(2), 194.161,196.151,and _ 197.2425,Florida Statutes.) Petition# C-211 Parcel ID 9084962 Petitioner name NWCLLC Property 81801 Overseas Hwy CU-4 The petitioner is: 0 taxpayer of record ❑ taxpayer's address representative ❑ other,explain: Decision Summary 0 Denied your petition ❑ Granted your petition 0 Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presentee by property appraiser Action Rule 12D-9.025(14 F.A.C. 1. Just value, required 83,338.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0"if none 4. Taxable value,'required 83,338.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not present any evidence,did not show good cause for continuance. Conclusions of Law Relief Is denied,decision Is being Issued in order that any right the petitioner may have to bring an action In circuit court is not impaired. ❑ ReIend Decision of Special Magistrate Finding and conclusions above are recommendations. i Kevin Talbott 02/10/2024 SignaleI aai �$- ... Print name Date xL•rV�u�.cd S.M. Abrams 2.13.24 Signature,VA N»rk 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 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties Ri DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R. 11/23 VALUE PETITION Rule 12D-16.002 FAG. Monroe E6.11/23 FLORIDA Qcounty 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),194.181, 196.151,and 197.2425, Florida Statutes.) Petition# C-212 Parcel ID 9084963 Petitioner name NWCLLC property 81801 Overseas Hwy CU-5 The petitioner is: a taxpayer of record❑ taxpayers address representative 0 other, explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by prop appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 272,147.00 2. Assessed or classified use value,* if applicable 3. Exempt value,'enter"0" if none 4. Taxable value,' required 272,147.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not present any evidence,did not show good cause for continuance. Conclusions of Law Relief is denied,decision is being issued In order That any right the petitioner may have to bring an action in circuit court Is not impaired. ✓❑ Rec me a Decision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 02/10/2024 Sign ore sp Al magi rate Print name Date Sa .A tam S.M. Abrams 2.13.24 13 Signature,V 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 ca11305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-495V VALUE PETITION Rule 12D-16.002 FAG. Monroe EH.11/23 FLORIDA QCounry 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), 194,181,196.151,and 197.2425,Florida Statutes.) _ Petition# C-213 Parcel ID 9084964 • Petitioner name NWCLLC Property 81801 Overseas Hwy CU-6 The petitioner is: E taxpayer of record❑ taxpayers address representative ❑ other, explain: Decision Summary ID Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by property appraiser Action Rule 120-9.025(10),F.A.C. 1. Just value, required 132,070.00 • 2. Assessed or classified use value," if applicable 3. Exempt value,'enter"0" if none 4. Taxable value,* required 132,070.00 r'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not present any evidence,did not show good cause for continuance. Conclusions of Law Relief Is denied,decision Is being Issued In order that any right the petitioner may have to bring an action in circuit court is not impaired. E Recor{Jrpende cision of Special Magistrate Finding and conclusions above are recommendations. (�/ Kevin Talbott 02/10/2024 Signalur!✓special gistrate Print name Date //� .r96x2ma S.M. Abrams 2.13.24 Slgnature,.V. erk 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 ca11305-295-3950 or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB der*or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD R.11/23 VALUE PETITION Rule 120-16.002 F.A.C. Elf.11/23 Monroe FLORIDA QCounty The actions below were taken on your petition. 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),194.181,196.151,and 197.2425, Florida Statutes. Petition # C-214 Parcel ID 9084965 Petitioner name NWCLLC Property 81801 Overseas Hwy CU-7 The petitioner is: 0 taxpayer of record ❑ taxpayer's address representative ❑ other, ex lain: Decision Summary 0 Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice vane pressured by properly appraiser Action Rule 120-9.025(10), F.A.C. 1. Just value, required 710,509.00 2. Assessed or classified use value,* if applicable 3. Exempt value,"enter"0" if none 4. Taxable value,' required 71,509.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7), F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not present any evidence,did not show good cause for continuance. Conclusions of Law Relief Is denied,decision Is being issued in order that any right the petitioner may have to bring an action in circuit court Is not impaired. r❑ Reco ends• D-cislon of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 02/10/2024 Signal s•- i- 'agistra'- Print name Date " 46u..yx4- S.M. Abrams 2.13.24 Signature, .a B 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 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment boad Print name Date of decision Si•nature,VAB derk or re• esentative Print name _ Date mailed to parties 1 DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R. 11/23 iii. VALUE PETITION Rule 12D-16.002 F.A.C. Ee.11123 Monroe 0 County FLORIDA The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1),194.036, 194.171(2),194.181, 196.151,and 197.2425, Florida Statutes.) _ Petition# C-215 Parcel ID 9084966 Petitioner name NWCLLC Property 81801 Overseas Hwy CU-8 The petitioner is: ❑• taxpayer of record ❑taxpayers address representative Cl other,explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presentee by propedy appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 195,614.00 2. Assessed or classified use value,' if applicable 3. Exempt value,'enter"0" if none 4. Taxable value,'required 195,614.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not present any evidence,did not show good cause for continuance. Conclusions of Law Relief Is denied,decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. ❑" Reco 1 ed_Decision of Special Magistrate Finding and conclusions above are recommendations. / G Kevin Talbott 02/10/2024 Signet e,s magistrate Print name Date S .4644ma. S.M. Abrams 2.13.24 Signor u...,VAS dark 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 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision SI nature,VAB clerk or re resentative Print name Date mailed to parties I DECISION OF THE VALUE ADJUSTMENT BOARD DRd85V VALUE PETITION Rule 12D-16.002 F.AC. Eff.11/23 Monroe 0County FLORIDA The actions below were taken on your petition. ❑° These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(6)(1),194.036, 194.171(2),194.181,196.151,and 197.2425,Florida Statutes.) Petition# C-216 Parcel ID 9084967 Petitioner name NWCLLC Property 81801 Overseas Hwy CU-9 The petitioner is: E taxpayer of record❑ taxpayer's address representative 0 other,explain: Decision Summary a Denied your petition ❑ Granted your petition ❑ Granted your petition In part Value Value from Before Board Action After Board Value presented by property appraiser Lines 1 and 4 must be completed TRIM Notice Rule 120-9.025(10),F.A.C. Action 1. Just value, required 141,934.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,* required 141,934.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not present any evidence,did not show good cause for continuance. Conclusions of Law Relief Is denied,decision Is being issued in order that any right the petitioner may have to bring an action In circuit court is not impaired. E Rec�Decision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 02/10/2024 Signs re,specs magi r e Print name Date SaA 4 ma.6aa S.M. Abrams 2.13.24 Signature,CAB 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 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties Ird DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V • R. 11/23 VALUE PETITION Rule 12D-16.002 FAC. Monroe Ee.11/23 FLORIDA QCounty The actions below were taken on your petition. E 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), 194,181,196.151,and 197.2425. Florida Statutes. Petition# C-217 Parcel ID 9084968 Petitioner name NWCLLC Property 81801 Overseas Hwy Lobby units The petitioner is: E taxpayer of record❑ taxpayer's address representative ❑ other,ex lain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value vrasenlad by property appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 92,938.00 2. Assessed or classified use value,' if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,' required 92,938.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not present any evidence,did not show good cause for continuance. Conclusions of Law Relief is denied,decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. ❑✓ R me. . �,•ecision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 02/10/2024 Sig lure s ( ma iT ate Print name Date S' ' 2�' S.M. Abrams 2 13 24 Signature,V_= 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 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAS clerk or representative _ Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-085V 86V e R. 1 VALUE PETITION Rule 12D-16.082FA.C. Monroe Eft.11/23 FLORIDA OCounty 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)(0,194.036,194.171(2), 194.181, 196.151,and 197.2425,Florida Statutes.) Petition# C-218 Parcel ID 1000035 Petitioner name IA Lodging Key West, LLC Property 601 Front Street The petitioner is: E taxpayer of record❑ taxpayer's address representative ❑ other,explain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by appraiserser Rule 12D-9.025(10), F.A.C. Action {10), 1. Just value, required 84,286,229.00 2. Assessed or classified use value,* if applicable 3. Exempt value,'enter"0"if none 4. Taxable value,` required 84,286,229.00 *All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) _Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did provide evidence,it did not however overcome the property appraisers presumption of corectness.Property appraiser provided two approaches to value,using sales and Income as stated from the department of revenue.The petitioner did not provide the actual Income to the PAO within the required time frame.Petitioners income and cap rate differed from PAO.Property appraiser used local cap rates for additional support.The property appraiser did support its final value estimate and did apply the 8th criterion. Conclusions of Law Relief is denied,decision Is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. E Rec m d Decision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 02/12/2024 Signs re, al state Print name Date Aleteu d S.M. Abrams 2.13.24 Signature,,VV4dark 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 calla or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB Berk or representative Print name Date mailed to parties 2/12/24.9:57 AM VAB C 220-Edit PDF ri DECISION OF THE VALUE ADJUSTMENT BOARD DR-065V R. 11/23 VALUE PETITION RUN 12616.0 F.A.C. Eft Monroe G County inn FLORIDA The actions below were taken on your petition. ElThese 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),194.181,196.151,and 197.2425,Florida Statutes.) Petition if C-220 Parcel ID tu01Ub6... Petitioner name KHP IV Kev West Property 601 Caroline Street The petitioner is: O taxpayer of record 0 taxpayer's address representative ❑other,explain: Decision Summary ElDenied your petition ❑Granted your petition 0 Granted your petition in part Before Board Action Value Value from value presented by poredy appraiser After Board Lines 1 and 4 must be completed TRIM Notice Rule 12DA.025(10),FAC. Action 1.Just value, required 6,568,670.00 2.Assessed or classified use value,'if applicable 3. Exempt value,'enter"0"if none 4.Taxable value,'required 6,568,670.00 'All values entered should be county taxable values.School and other taxing authority values may differ,(Sedbn 196.031(7),F,S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did provide evidence,It did not however overcome the property appraisers presumption of coredness.Property appraiser provided two approaches to value,using sales and income as stated from the department of revenue.The petitioner did not provide the actual income to the PAO within the required lime frame.Petitioners Income and cap rate differed from PAO.Property appraiser used local cap rates for additional support.The properly appraiser did support its final value estimate and did apply the 8th crterlon. Conclusions of Law Relief is denied,decision is being issued in order that any right the petitioner may have to bring an action In circuit court is not impaired. El R mmen• - • e cislon of Special Magistrate Finding and conclusions above are recommendations. :getKevin Talbott 02/12/2024 S e, ... 'a rate Print name Dote �p0, �6w S.M. Abrams 2.13.24 Signature, B dark cc special representative Print name Dale If this is a recommended decision,the board will consider the recommended decision on at Address If the line above is blank,the board does not yet know the date,time,and place when the recommended dedslon will be considered.To find the Information, please call 305-295-3950 or visit our website at ❑Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAR clerk or representative Print name Dale mailed to parties htlps://smallodt.conVedh-odf#rceoo 1/1 111DECISION OF THE VALUE ADJUSTMENT BOARD DR-085V VALUE PETITION Rule 12D-16.002 Fat Elf.11/23 Monroe FLORIDA County The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final 0 These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment.(See sections 193.155(6)(1), 194.036,194.171(2),194,181, 196.151,and 197.2425,Florida Statutes.) Petition# C-221 Parcel ID 1001104 Petitioner name KHP IV Key West Properly 613 Caroline Street The petitioner is: E taxpayer of record❑ taxpayer's address representative ❑ other, explain: Decision Summary 0 Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by pp appraiser Action Rule 12D-9.025(10), F.A.C. — 1. Just value, required 2,462,912.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,* required 2,462,912.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) I Reaenns for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did provide evidence,it did not however overcome the property appraisers presumption of corectness.Property appraiser provided Iwo approaches to value,using sales and income as staled from the department of revenue.The petitioner did not provide the actual income to the PAO within the required lime frame.Petitioners income and cap rate differed from PAO.Property appraiser used local cap rates for additional support.The property appraiser did support its final value estimate and did apply the 8th cdtedon. Conclusions of Law Relief is denied,decision is being Issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. 111 Rec me ,,y r ecision of Special Magistrate Finding and conclusions above are recommendations. 2.13.24 SSA' Kevin Talbott S.M. Abrams 02/12/2024 Signal s&p,y4.eci- :IS uz za-e Print name Date a Signature,Vno 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 305-295-3950 or visit our website at . 0 Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V a R. 11/23 VALUE PETITION Rule 12D-16.002FA.C. Monroe Eft.11/23 RORIDA County The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I),194.036,194.171(2), 194.181, 196,151,and 197.2425,Florida Statutes.) Petition# C-223 Parcel ID 1002534 Petitioner name KHPIV LLC Property 1031 Eaton St The petitioner is: E taxpayer of record ❑ taxpayer's address representative ❑ other,explain: Decision Summary Z Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by pmpert appraiser Action Rule 12D-9.0250g F.A.C. 1. Just value, required 4,884,327.00 2. Assessed or classified use value,* if applicable 3. Exempt value,* enter"0" if none 4. Taxable value,* required 4,884,327.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did provide evidence,it did not however overcome the property appraisers presumption of corectness. Property appraiser provided two approaches to value,using sales and income as stated from the department of revenue.The petitioner did not provide the actual Income to the PAO within the required lime frame. Petitioners income and cap rate differed from PAO. Property appraiser used local cap rates for additional support.The property appraiser did support its final value estimate and did apply the 8th criterion. Conclusions of Law Relief is denied,decision is being issued in order that any right the petitioner may have to bring an action In circuit court is not impaired. a Rec m Decision of Special Magistrate Finding end conclusions above are recommendations. Kevin Talbott 02/12/2024 Signal e, sp I rate Print name Date Sr ,r06xahsd S.M. Abrams 2.13.24e Signature,VAB derlgr special representative Print name Date It this is a recommended decision,the board will consider the recommended decision on at Address If the line above is blank,the board does not yet kk guw ttt11g ddg�t� flllme, and place when the recommended decision will be considered.To find the information, please call aUa-2y -39aU or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAS clerk or representative Print name Dale mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR 485V iri VALUE PETITION Rule 12D-18.002FAG. Monroe Eft.n23 FLORIDA QCounty The actions below were taken on your petition. D 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), 194.181, 196.151,and 197.2425,Florida Statutes.) Petition# C-224 Parcel ID 9104238 • Petitioner name KHPIV LLC Property 1030 Eaton St The petitioner is: Q taxpayer of record❑ taxpayer's address representative ❑other,explain: Decision Summary ❑• Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presentee by property appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 2,843,763.00 2. Assessed or classified use value,* if applicable 3. Exempt value,'enter"0" if none 4. Taxable value,* required 2,843,763.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did provide evidence,it did not however overcome the property appraisers presumption of corectness. Property appraiser provided two approaches to value,using sales and income as stated from the department of revenue.The petitioner did not provide the actual Income to the PAO within the required time frame.Petitioners Income and cap rate differed from PAO.Property appraiser used local cap rates for additional support.The property appraiser did support its final value estimate and did apply the 8th criterion. Conclusions of Law Relief is denied,decision is being issued in order that any right the petitioner may have to bring an action In circuit court is not impaired. E Reco ended vision of Special Magistrate Finding and conclusions above are recommendations. iR/"/ Kevin Talbott 02/12/2024 signatu s e Print name Date 464.amd S.M. Abrams 2.13.24 Signature,v. clerk or special representative Print name Data If this is a recommended decision,the board will consider the recommended decision on at Address If the line above is blank,the board does not yet Xgoi the dgt Mime, and place when the recommended decision will be considered.To find the information, please call "a 3 5 or visit our webslte at , ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR485V Al R. 11/23 VALUE PETITION Rule 12D-16.0e2 F.A.C. Monroe Ert.1123 FLORIDA QCounty The actions below were taken on your petition. a 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),194.161,196.151,and 197.2425, Florida Statutes.) Petition# C-225 Parcel ID 1005347 Petitioner name KHPIV LLC Property 1024 Eaton St The petitioner is: r❑ taxpayer of record 0 taxpayers address representative 0 other,explain: Decision Summary a Denied your petition 0 Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value preserved by property appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 4,790,824.00 2. Assessed or classified use value,* if applicable j 3. Exempt value,'enter"0"if none 4. Taxable value,` required 4,790,824.00 *All values entered should be county taxable values.School and other taxing authority values may differ,(Section 196.031(7),F.S.) _Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did provide evidence,it did not however overcome the property appraisers presumption of corectness.Property appraiser provided two approaches to value,using sales and income as stated from the department of revenue.The petitioner did not provide the actual income to the PAO within the required time frame.Petitioners income and cap rate differed from PAO. Property appraiser used local cap rates for additional support.The property appraiser did support its final value estimate end did apply the 8th criterion. Conclusions of Law Relief is denied,decision is being issued in order that any right the petitioner may have to bring an action in circuit court Is not impaired. ❑✓ Rec m - • Decision of Special Magistrate Finding and conclusions above are recommendations. �/ Kevin Talbott 02/12I2024 Sig re,a m:• ale Print name Date �� .A6xc.�xm S.M. Abrams 2.13.2t4 Signature,VAB clerk4 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 ca11305-295-3950 or visit our website at , 0 Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Oats mailed to parties A 11 DECISION OF THE VALUE ADJUSTMENT BOARD R-1123 VALUE PETITION Rule 12D-16.002 F.A.C. Monroe ER 11/23 FLORIDA OCouny The actions below were taken on your petition. 9 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(B)(I),194.036,194.171(2),194.181, 196.151,and 197.2425,Florida Statutes.) Petition It C-226 Parcel ID 1015105 Petitioner name KHP IV Key West Property 902-812 Whitehead Street The petitioner is: E taxpayer of record❑ taxpayer's address representative ❑ other, explain: Decision Summary 2] Denied your petition ❑ Granted your petition ❑ Granted your petition in pert Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value preserved by property appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 18,122,612.00 2. Assessed or classified use value,` if applicable 3. Exempt value,"enter"0" if none 4. Taxable value," required 18,122,612.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Ru•uunu fur Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did provide evidence,it did not however overcome the property appraisers presumption of corectness. Property appraiser provided two approaches to value,using sales and income as stated from the department of revenue.The petitioner did not provide the actual income to the PAO within the required time frame.Petitioners income and cap rate differed from PAO. Property appraiser used local cap rates for additional support.The property appraiser did support its final value estimate and did apply the 8th criterion. Conclusions of Law Relief is denied,decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. ❑✓ Rec me < -/� ecision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 02/12/2024 Sign re,ape .!is,te Print name Date S"a.4 464.ant . S.M. Abrams 2.13.24 Signature,Val/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 305-295-3950 or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R. 11/23 111 VALUE PETITION Rule12D-16.002 FAO. e ER.InnMonro FLORIDA County The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final E 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),194.181, 196.151,and 197.2425,Florida Statutes.) Petition# C-227 Parcel ID 1016659 Petitioner name KHP IV Key West Property 801-813 Simonton Street The petitioner is: E taxpayer of record ❑ taxpayer's address representative ❑ other,explain: Decision Summary 0 Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value le 12D-d by property appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 9,926,109.00 2. Assessed or classified use value,* if applicable 3. Exempt value,'enter"0"if none 4. Taxable value,* required 9,926,109.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did provide evidence,It did not however overcome the property appraisers presumption of corectness.Property appraiser provided two approaches to value, using sales and income as stated from the department of revenue.The petitioner did not provide the actual Income to the PAO within the required time frame. Petitioners income and cap rate differed from PAO.Property appraiser used local cap rates for additional support.The property appraiser did support its final value estimate and did apply the 8th criterion. Conclusions of Law Relief is denied,decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. ❑✓ Reco men.) ecision of Special Magistrate Finding and conclusions above are recommendations. d/ "- Kevin Talbott 02/12/2024 Signatu ,s. :magistr. a Prim name Date 'p�, �6 S.M. Abrams 2 13 24 Signature, B clerk or special representative Printname 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 ca11305-295-395u or visit our webslte at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-aesv VALUE PETITION Rule 12D-16.002 F.A.C. Monroe Eft.11/23 FLORIDA QCounty The actions below were taken on your petition. 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)(0,194.036, 194.171(2),194.181, 196.151,and 197.2425, Florida Statutes.) Petition# C-228 Parcel ID 1018902 Petitioner name KHP IV Key West Property 916 Elizabeth Street The petitioner is: a taxpayer of record❑ taxpayer's address representative ❑ other,explain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by property appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 5,458,229.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,' required 5,458,229.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand. or add pages as needed. Findings of Fact Petitioner did provide evidence,it did not however overcome the property appraisers presumption of corectness.Property appraiser provided two approaches to value,using sales and income as stated from the department of revenue.The petitioner did not provide the actual income to the PAO within the required time frame. Petitioners Income and cap rate differed from PAO.Property appraiser used local cap rates for additional support.The property appraiser did support its final value estimate and did apply the 8th crkerion. Conclusions of Law Relief is denied,decision is being Issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. ❑ Reco - i ende`a' -ion of Special Magistrate Finding and conclusions above are recommendations. f / Kevin Talbott 02/12/2024 Signatu - s. - stra .. Print name Date Q;lahtt- S.M. Abrams 2.13.24 Signature,V1i6 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 derision will be considered.To find the information, please call 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties 1 DECISION OF THE VALUE ADJUSTMENT BOARD DR-085V s R. 85V VALUE PETITION Rule 120-16.002 FM. Monroe Eff.11/23 FLORIDA QCounty The actions below were taken on your petition. E 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),194.181,196.151,and 197.2425,Florida Statutes.) Petition# C-229 Parcel ID 1021105 Petitioner name KHP IV Key West Property 707 Truman Street The petitioner is: ✓❑ taxpayer of record❑ taxpayer's address representative 0 other,explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines l and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 8,435,739.00 2. Assessed or classified use value,* if applicable 3. Exempt value,`enter"0"if none 4. Taxable value,' required 8,435,739.00 'All values entered should be county taxable values.School and odlertaxing authority values may differ.(Section 196.031(7),F.S.) -I-Reasons-for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did provide evidence,it did not however overcome the property appraisers presumption of corectness. Property appraiser provided two approaches to value, using sales and income as stated from the department of revenue.The petitioner did not provide the actual income to the PAO within the required time frame. Petitioners income and cap rate differed from PAO.Property appraiser used local cap rates for additional support.The properly appraiser did support its final value estimate and did apply the 8th criterion. Conclusions of Law Relief is denied,decision is being issued In order that any right the petitioner may have to bring an action In circuit court is not impaired. E Reco en ecision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 02/12/2024 Signatu , ial a 's to Print name Date 46afhtt S.M. Abrams 2.13.24 Signature,VA Berk or special representative Print name Date If this is a recommended decision,the board will consider the recommended decision on al Address If the line above is blank,the board does not yet know the date,time, and place when the recommended dedsion will be considered.To find the Information, please call305-295-3950 or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision I Signature,VAB Berk or representative Print name Date mailed to parties rill DECISION OF THE VALUE ADJUSTMENT BOARD R. 11/23 VALUE PETITION Rule 12D-18.002F.A.C. Monroe Eff.11/23 FLORIDA QCounty 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),194,181,196.151,and 197.2425, Florida Statutes.) Petition# C-230 Parcel ID 1021113 Petitioner name KHP IV Key West Property 725 Truman Street The petitioner is: r❑taxpayer of record❑ taxpayer's address representative ❑ other, explain: Decision Summary I] Denied your petition ❑ Granted your petition 0 Granted your petition in part Before Board Action Value Value from After Board Lines 1 and 4 must be completed TRIM Notice value presented by properyeppraiser Action Rule 12D-9.02500), F.A.C. 1. Just value, required 18,361,845.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,` required 18,361,845.00 *All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) i Reasons-forDecision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did provide evidence,it did not however overcome the property appraisers presumption of corectness.Property appraiser provided two approaches to value,using sales and Income as stated from the department of revenue.The petitioner did not provide the actual income to the PAO within the required time frame.Petitioners income and cap rate differed from PAO. Property appraiser used local cap rates for additional support.The property appraiser did support its final value estimate and did apply the 8th criterion. Conclusions of Law Relief is denied,decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. ❑ Flew), men d ecision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 02/12/2024 Signatur- is to Print name Date " .46umd S.M. Abrams 2.13.24 �._ Signature,vr.e dark or special representative Print name Date If this is a recommended decision,the board will consider the recommended dedsion on at Address If the line above is blank, the board does not yet know the date time, and place when the recommended derision will be considered.To find the information, please call 305-295-395b or visit our website at El Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of derision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR485V a R. 11/23 VALUE PETITION Rule 12D-16.002F.A.C. Eff.11/23 Monroe 0County FLORIDA The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment, (See sections 193.155(8)(0,194.036, 194.171(2),194.181, 196.151,and 197.2425,Florida Statutes.) Petition# C-233 Parcel ID 1036820 Petitioner name SunsetCityLLC Property 1319 Duval Street The petitioner is: E taxpayer of record ❑ taxpayers address representative ❑ other,explain: Decision Summary 0 Denied your petition ❑ Granted your petition ❑ Granted your petition In part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by pp /appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 90,551,159.00 2.Assessed or classified use value,* if applicable 3. Exempt value,'enter"0" if none 4. Taxable value,* required 90,551,159.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) I-Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did provide evidence,it did not however overcome the property appraisers presumption of coreclness.Property appraiser provided two approaches to value,using sales and income as staled from the department of revenue.The petitioner did not provide the actual income to the PAO within the required time frame.Petitioners income and cap rate differed from PAO.Property appraiser used local cap rates for additional support.The property appraiser did support its final value estimate and did apply the 8th criterion. Conclusions of Law Relief is denied,decision is being issued In order that any right the petitioner may have to bring an action in circuit court is not impaired. El Reco en d Decision of Special Magistrate Finding and conclusions above ere recommendations. r Kevin Talbott 02/12/2024 Signature p al Print name Date .A a¢Irra- S.M. Abrams 2.13.24 Signature.VAS derk 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 dedsion will be considered.To find the information, please call 305-295-395u or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB Berk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-085V a R. 11/23 VALUE PETITION Rule 12D-16.002 FAC. Eft.11n3 Monroe C County RORIDA The actions below were taken on your petition. O 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),194,161,196.151,and 197.2425, Florida Statutes.) Petition# C-234 Parcel ID 1037133 Petitioner name SunsetCitvLLC Property 510 South Street The petitioner is: E taxpayer of record❑ taxpayers address representative ❑ other, explain: Decision Summary O Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D-9.025(1D),F.A.C. 1. Just value, required 96,931,951.00 2.Assessed or classified use value,* if applicable 3. Exempt value,*enter"0"if none 4.Taxable value,* required 96,931,951.00 *All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) I_Reas<nne for Decision Fill-In fields will expand,or add pages as needed. Findings of Fact Petitioner did provide evidence,it did not however overcome the property appraisers presumption of corectness.Property appraiser provided two approaches to value,using sales and income as stated from the department of revenue.The petitioner did not provide the actual income to the PAO within the required time frame.Petitioners income and cap rate differed from PAO.Property appraiser used local cap rates for additional support.The property appraiser did support its final value estimate and did apply the aM criterion. Conclusions of Law Relief is denied,decision is being issued in order that any right the petitioner may have to bring an action in circuit court Is not impaired. O Rec - 't a• Decision of Special MagistrateAde Finding and conclusions above are recommendations. � � Kevin Talbott S.M. Abrams 02/12/2024 Sin -. '+ G'.,.i64ate Print name Date 46a¢hd r 2.13.24 Signature,VAaclerk ial 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 33tebtime,and place when the recommended decision will be considered.To find the information, please call 00 95 55 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties 111 DECISION OF THE VALUE ADJUSTMENT BOARD a�izs VALUE PETITION Rule 12D-16.002FA.C. Monroe CI County Eff.11/23 FLORIDA The actions below were taken on your petition. 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),194.181, 196.151,and 197.2425, Florida Statutes.) Petition# C-236 Parcel ID 8735677 Petitioner name Casa Marina Equity Hold LLC Property 1500 Reynolds St The petitioner is: ❑✓ taxpayer of record❑ taxpayer's address representative ❑ other,explain: Decision Summary E Denied your petition 0 Granted your petition 0 Granted your petition in pert Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by prepay appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 185,933,758.00 2.Assessed or classified use value,* if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,* required 185,933,758.00 'NI values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did provide evidence,it did not however overcome the property appraisers presumption of corectness.Property appraiser provided two approaches to value,using sales and income as stated from the department of revenue.The petitioner did not provide the actual income to the PAO within the required time frame. Petitioners income and cap rate differed from PAO. Property appraiser used local cap rates for additional support.The property appraiser did support its final value estimate and did apply the 8th criterion. Conclusions of Law Relief is denied,decision is being issued In order that any right the petitioner may have to bring an action In circuit court is not impaired. 0 Reco en eclslon of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 02/12/2024 Signaler , d Print name Date .16 S.M. Abrams 2 13 24 Signature,, V clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address ff the line above is blank,the board does not yet know the date,time, and place when the recommended dedsion will be considered. To find the Information,please call305-295-3950 or visit our website at , ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties RI DECISION OF THE VALUE ADJUSTMENT BOARD DR-085V VALUE PETITION Rule 12D-18.002F.A.C. Monroe Efl.1123 RDRIDA OCoun y The actions below were taken on your petition. a 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), 194.181, 196.151,and 197.2425,Florida Statutes.) Petition# C-237 Parcel ID 8735669 Petitioner name Casa Marina Equity Hold LLC Property 711 Seminole Ave The petitioner is: a taxpayer of record ❑ taxpayer's address representative ❑ other, explain: Decision Summary ❑� Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presemeddy property appraiser Action • Rule 12D-9.025(10), F.A.C. 1. Just value, required 5,581,398.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"O it none 4. Taxable value,` required 5,581,398.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. - Findtngs-ofFact Petitioner did provide evidence,it did not however overcome the properly appraisers presumption of corectness. Properly appraiser provided two approaches to value,using sales and income as stated from the department of revenue.The petitioner did not provide the actual income to the PAO within the required time frame.Petitioners income and cap rate differed from PAO.Property appraiser used local cap rates for additional support.The property appraiser did support Its final value estimate and did apply the 8th criterion. Conclusions of Law Relief is denied,decision Is being issued In order that any right the petitioner may have to bring an action in circuit court is not impaired. ❑✓ Reco me • ://cislon of Special Magistrate Finding and conclusions above are recommendations. / Kevin Talbott 02/12/2024 Signatu • . 4. 'Ir. . Print name Date S �� i6 S.M. Abrams 2.13.24 Signatures' AB 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 k09wA %dapstime, and place when the recommended decision will be considered. To find the information, please call 3U 29J J U or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parries 1 DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V • R. 11/23 VALUE PETITION Rule 12D-16.002 F.A.C. Monroe En.11/23 FLORIDA QCounty The actions below were taken on your petition. --_- _--- 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), 194.181, 196.151,and 197.2425,Florida Statutes.) Petition# C-245 Parcel ID 1117188 Petitioner name AVJC ENTERPRISES LLC Property 13351 Overseas Hwy The petitioner is: ❑✓ taxpayer of record❑ taxpayer's address representative ❑ other, explain: _ Decision Summary ❑r Denied your petition ❑ Granted your petition 0 Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by properly appraiser Rule 12D-9.025(10), F.A.C. Action 1. Just value, required 18,100,659.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,*required 18,100,659.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of FactPetitioners representative did attend hearing,did not present evidence. Property appraiser provided two approaches to value,using sales and Income as slated from the department of revenue.The property appraiser did support its final value estimate and did apply the 8th criterion. Conclusions of Law Relief Is denied,decision Is being Issued In order that any right the petitioner may have to bring an action in circuit court is not Impaired. ❑✓ Re men• • ��-vision of Special Magistrate Finding and conclusions above are recommendations. ���� Kevin Talbott 02/12/2024 9i9 �. C s _ prirR name Date M. Abrams 2.13.24 Signature CAB 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 yetJlmov�g datg.-time, and place when the recommended decision will be considered.To find the information, please call 39 U or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision SI nature,VAB derk or re resentative Print name Date mailed to parties GI DECISION OF THE VALUE ADJUSTMENT BOARD RR-0823 VALUE PETITION Rule 12D-16.002 FAG. Eft.11123 Monroe FLORIDA OCounty The actions below were taken on your petition. -- - ✓❑ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I),194.036,194.171(2),194.181, 196.151,and 197.2425, Florida Statutes.) Petition# C-250 Parcel ID 1493112 Petitioner name LAH Islander LLC Property 82100 Overseas Hwy The petitioner is: E taxpayer of record❑ taxpayer's address representative 0 other,explain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition 0 Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by propertyappraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required _ 51,222,847.00 2. Assessed or classified use value,'if applicable 3. Exempt value,* enter"0" if none 4. Taxable value,* required 51,222,847.00 'All values entered should be county taxable values,School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision -_. Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioners representative did attend hearing,did not present evidence. Property appraiser provided two approaches to value,using sales and income as stated from the department of revenue.The property appraiser did support its final value estimate and did apply the 8th criterion. Conclusions of Law Relief is denied,decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. ❑✓ Reco en cislon of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 02/12/2024 Signature s ectal r�ii a isira a Print name Date 5 .A6zrr cd S.M. Abrams 2.13.24 - -- _- -__ Pr--name-Signature, pB 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 dedsion will be considered.To find the information, please call 305-295-39D0 or visit our website at • ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB Berk or representative Print name Date mailed to parties al DECISION OF THE VALUE ADJUSTMENT BOARD RR7 85V 23 VALUE PETITION Rule 12D-16.002 F.A.C. Monroe Ere. nn3 FLORIDA :bounty The actions below were taken on your petition. 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),194,181,196,151,and 197.2425,Florida Statutes.) Petition # C-251 Parcel ID 1496880 Petitioner name LAH Islander LLC Property 81450 Overseas Hwy The petitioner is: ✓❑ taxpayer of record ❑ taxpayer's address representative ❑ other,explain: Decision Summary ❑" Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by properly apprsrser Rule 12D-9.025(10),F.A.C. — Action 1. Just value, required 14,096,277.00 2. Assessed or classified use value,* if applicable 3. Exempt value,' enter"0" if none 4. Taxable value,* required 14,096,277.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioners representative did attend hearing,did not present evidence. Property appraiser provided two approaches to value,using sales and income as stated from the department of revenue.The property appraiser did support Its final value estimate and did apply the 8th criterion. Conclusions of Law Relief is denied,decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. E Rec me ecision of Special Magistrate Finding and conclusions above are recommendations. jKevin Talbott02/12/2024 Signatu sped;f dr�65gislrate'¢ Print name Date S.M.Abrams 2,13,2q Signatureerk 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 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representatje __ _ Print name Dale mailed to parties 1 DECISION OF THE VALUE ADJUSTMENT BOARD RR185V 1/23 VALUE PETITION Rule 12D-16.002 F.A.C. Monroe se 11/23 FLORIDA QCounty The actions below were taken on your petition. E 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), 194.181, 196.151,and 197.2425, Florida Statutes.) Petition # C-264 Parcel ID 9080136 Petitioner name NWCLLC Property 1688 Overseas Hwy The petitioner is: ✓❑ taxpayer of record 0 taxpayers address representative ❑ other, explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by properly appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required -33 07t7.1(6 2. Assessed or classified use value,• if applicable 3. Exempt value,* enter"0"if none 4. Taxable value,` required 33,070, 75% 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did attend the hearing,did not present any evidence. 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 cowl is not impaired. El Rec me a ecision of Special Magistrate Finding and conclusions above are recommendations. 2 Kevin Talbott 02/10/2024 Signal e,apfc agisirete Print name Date aJ'p46ua S.M. Abrams Lf� 2.13.24 Signature,V dark 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 derision will be considered. To find the information, please call 305-295-3950 or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD R. 11/23 iri R. 1 ffi3 VALUE PETITION Rule 12D-16.002 r.ac. ER 11,23 FLORIDA Monroe County The actions below were taken on your petition. ❑v These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I),194.036, 194.171(2), 194.181,196.151,and 197.2425, Florida Statutes.) Petition# R183 Parcel ID 1517194 Petitioner name Rennert Vogel 8 Nathan Mandler Property 89201 Old Hwy The petitioner is: ❑ taxpayer of record❑✓ taxpayer's address representative 0 other,explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by pmpeny appraiser Action Rule 12D-9.025(14 F.A.C. 1. Just value, required 8,624,942.00 2. Assessed or classified use value,* if applicable 3. Exempt value,'enter"0" if none 4. Taxable value,' required 8,624,942.00 *All values entered should be county taxable values.School and other taxing authority values may differ. (Section 196.031(7),F.S.) I P for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did attend the hearing,did provide evidence,Petitioners evidence did not account for any differences between comps and subject.The data was used to derive a price per square foot.This type of analysis can be misleading when comparing homes that vary in age,condition, amenities,location,etc.Sales should be adjusted for differences in order to derive a reliable estimate of value.The petitioner also questioned the increase in site value. Conclusions of Law Based on the preponderance of the evidence,the assessment is upheld. E'Rec me d isio3 of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 03/19/2024 Sign re,special magistrate Print name Dale A6xanu S.M. Abrams 3.19.24 Signefdie,VAB ark 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 ye y�-'tyime, and place when the recommended decision will be considered.To find the information, please call 3U5g� or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB dark or representative Print name Date mailed to parties R183 Finding of Fact continued: It should be noted that the petitioner's evidence on page four has incorrect information,site size is noted as 13,219, it is in fact, 130,6805F,the 2023 land value per square foot is noted as$571, it is in fact,$57.78 per square foot.The petitioner's evidence was given consideration,however with the lack of adjustments for the differences accounted for,this data does not provide a reliable estimate of market value. Property appraisers office did present its case,they did provide a sales grid along with additional mass appraisal analysis.The site value was determined via the extraction method,While site sales are the preferred method to determine site value,extraction is an approved method and is also widely used in the industry.The property appraiser did provide a sales grid showing the adjustments to the sales for the differences.The petitioner did not provide evidence that would overcome the presumption of correctness. The property appraiser has proven its case. DECISION OF THE VALUE ADJUSTMENT BOARD DR-4853 rip VALUE PETITION Rule 12D-16.002 FA C. Monroe Erc.11rza FLORIDA QCounty The actions below were taken on your petition. 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(B)(I), 194.036,194.171(2),194.181, 196.151,and 197.2425,Florida Statutes.) Petition# R184 Parcel ID 1107590 Petitioner name Rennert Vogel &Nathan Mandler Property 89225 Old Hwy The petitioner is: ❑ taxpayer of record E taxpayers address representative ❑ other, explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice VaAre presentee try propedy appraiser Action Rule 12D-9.025(10), F.A.C. 1. Just value, required 16,728,292.00 2. Assessed or classified use value,* if applicable 3. Exempt value,* enter"0"if none 4. Taxable value,' required 16,728,292.00 "NI values entered should be county taxable values.School and other taxing authority values may differ,(Section 196.031(7),F.S.) I Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did attend the hearing,did provide evidence.Petitioners evidence did not account for any differences between comps and subject.The data was used to derive a price per square foot.This type of analysis can be misleading when comparing homes that vary in age,condition, amenities,location,etc.Sales should be adjusted for differences in order to derive a reliable estimate of value.The petitioner also questioned the increase In site value. ' Conclusions of Law Based on the preponderance of the evidence,the assessment is upheld. Ip Recom nd�slon of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 03/19/2024 Signature 9n pact agistrate Print name Date 5'aI f.r4ew-watt S.M. Abrams 3.19.24 Signature,VAB dark dfspecial representative Print name Date If this is a recommended decision,the board will consider the recommended decision on at Address B the line above is blank,the board does not yetkno tt 1e atg time, and place when the recommended dedsion will be considered. To find the information, please call 305 195- yb or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties R184 Finding of Fact continued: It should be noted that the petitioner's evidence on page four has incorrect information,site size Is noted as 34,385, it is in fact,288,001sf,the 2023 land value per square foot is noted as$361,it is in fact, $43.17 per square foot.The petitioner's evidence was given consideration,however with the lack of adjustments forthe differences accounted for,this data does not provide a reliable estimate of market value. Property appraisers office did present its case,they did provide a sales grid along with additional mass appraisal analysis.The site value was determined via the extraction method.While site sales are the preferred method to determine site value,extraction is an approved method and Is also widely used in the industry.The property appraiser did provide a sales grid showing the adjustments to the sales for the differences.The petitioner did not provide evidence that would overcome the presumption of correctness. The property appraiser has proven its case. GE DECISION OF THE VALUE ADJUSTMENT BOARD DRR-485V 11/23 VALUE PETITION Rule 12D-16.002 F.A C. Monroe Ed.1123 FLORIDA QCounty The actions below were taken on your petition. r❑ 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), 194.181,196.151, and 197.2425,Florida Statutes.) Petition# R185 Parcel ID 1101516 Petitioner name Rennert Vogel Mandler Nathan Mandler Property 92099 Overseas Hwy The petitioner is: ❑ taxpayer of record a taxpayer's address representative 0 other, explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presentee try properly appraiser Action Rule 120-9.025(10),F.A.C. 1. Just value, required 3,389,927.00 2. Assessed or classified use value,* if applicable 3. Exempt value'enter"0" if none 4. Taxable value,* required 3,389,927.00 *All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) I Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did attend the hearing,did provide evidence.Petitioners evidence did not account for any differences between comps and subject.The data was used to derive a price per square foot.This type of analysis can be misleading when comparing homes that vary in age,condition,amenities,location,etc.Sales should be adjusted for differences in order o derive a reliable estimate of value.The petitioner also questioned the increase in site value. Conclusions of Law Based,se on the preponderance of the evidence,the assessment is upheld. L'j Recom eall D I n of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 03/I9/2024 Signature, 'alrate Print name Date r06u7oza. 3.19.24 S.M. Abrams Signature,VAB dpecial 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 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date or decision Signature,VAB clerk orrepresentative Print name Date mailed to parties R185 Finding of Fact continued: It should be noted that the petitioner's evidence on page four has Incorrect information,site size is noted as4,885,it is in fact,86,350sf, the 2023 land value per square foot is noted as$649,it is in fact, $36.72 per square foot.The petitioner's evidence was given consideration, however with the lack of adjustments for the differences accounted for and the use of older sales from 2021, this data does not provide a reliable estimate of market value. Property appraisers office did present its case,they did provide a sales grid along with additional mass appraisal analysis.The site value was determined via the extraction method.While site sales are the preferred method to determine site value,extraction is an approved method and is also widely used in the industry.The property appraiser did provide a sales grid showing the adjustments to the sales for the differences.The petitioner did not provide evidence that would overcome the presumption of correctness. The property appraiser has proven its case. DECISION OF THE VALUE ADJUSTMENT BOARD R.11/23 R VALUE PETITION Rule 120.16.002 FAG. Monroe EH, 11/23 FLORIDA OCounty The actions below were taken on your petition. ❑✓ These actions area 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), 194.181, 196.151,and 197.2425,Florida Statutes.) Petition# R187 Parcel ID 1711497 Petitioner name Rennert Vogel Mandler Nathan Mandler Property 46 S Bridge Lane The petitioner is: ❑ taxpayer of record 0 taxpayer's address representative 0 other,explain: Decision Summary 2 Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by properly appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 1,068,761.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,* required 1,068,761.00 "All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) I RCCIO4P110 WI Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did attend the hearing,did provide evidence. Petitioners evidence did not account for time,view or permits.These differences do affect the price per square foot.The petitoner used two sales from 2021,four of the six sales used by the petitioner were also used by the property appraisers office.Property appraiser did adjust for time,views. lot size and permits or lack thereof.Sales should be adjusted for differences in order to derive a reliable estimate of value. Conclusions of Law Based on the preponderance of the evidence,the assessment is upheld. The property appraisers office has proven its case with adjusted sales that range from$30.76 to$75.99 per square foot. L! Reco endue D c of Special Magistrate Finding and conclusions above are recommendations. rr(//// Kevin Talbott 03/19/2024 Signatur ,special 41sbate Print name Date Safi%464.¢had S.M. Abrams 3.19.24 Signature,VABoaerk 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 dedsion will be considered. To find the information, please cal1305-295-3950 or visit our website at E Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD RR14S23 Iri VALUE PETITION Rule 120.16.002 FAR. Monroe C County ER.11.23 FLORIDA The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1),194.036, 194.171(2), 194.181,196.151,and 197.2425, Florida Statutes.) Petitlon# R201 Parcel ID 8691327 Petitioner name Rennert Vogel Mandler Nathan Mandler Property 2 Osprey Lane The petitioner is: ❑ taxpayer of record❑✓ taxpayer's address representative ❑ other, explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 18,195,635.00 2. Assessed or classified use value,* if applicable 3. Exempt value,'enter"0" if none 4. Taxable value,* required 18,195,635.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did attend the hearing,did provide evidence. Petitioners evidence did not account for any differences between camps and subject.This type of analysis does not provide a reliable estimate of mareket value.All land sales used by the petitioner were canal front,Inferior in view.Al!improved sales provided were located outside of the subject neighborhood,no consideration given to the differences.The Sales should be adjusted for differences in order to derive a reliable estimate of value.• Conclusions of Law Based on the preponderance of the evidence,the assessment is upheld. The property appraisers office has proven its case with adjusted sales and mass appraisal analysis. No data was provied that would overcome the property appraisers presumption of correctness. EWR m n • Decision of Special Magistrate Finding and conclusions above are recommendations. / Kevin Talbott 03/19/2024 Sig re,s., al mag ' :le Print name Date Salty,flat S.M. Abrams 3 19 24 SignaturefflAB Berk or special representative Print name Date If this is a recommended decision,the board will consider the recommended decision on at Address 8 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 305-295-3950 or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB Berk or representative Print name Date mailed to parties R201 Finding of Fact continued: It should be noted that the petitioner's evidence on page four has incorrect information,site size is noted as 12,130, it is in fact,41.300sf, the 2023 land value per square foot is noted as$1,315 it is in fad, $386.24 persquare foot.The petitioner's evidence was given consideration,however due to the lack of adjustments for the differences accounted for and the use of older sales from 2021, this data does not provide a reliable estimate of market value. Property appraisers office did present its case,they did provide a sales grid along with additional mass appraisal analysis.The site value was determined via the extraction method.While site sales are the preferred method to determine site value,extraction is an approved method and is also widely used in the industry.The property appraiser did provide a sales grid showing the adjustments to the sales for the differences.The petitioner did not provide evidence that would overcome the presumption of correctness. The property appraiser has proven its case. DECISION OF THE VALUE ADJUSTMENT BOARD OR-4e5V Ft, VALUE PETITION Rule 12D-16.o02 F.A.C. Eff.11:23 FLORIDA Monroe County The actions below were taken on your petition. 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)(1),194.036, 194.171(2),194.181, 196.151,anc 197.2425,Florida Statutes.) Petition# R067 Parcel ID 1703427 Petitioner name Robert Falk Property 9 Exuma Rd key Largo, FL The petitioner is: 0 taxpayer of record ❑ taxpayer's address representative 0 other,explain: Decision Summary I Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by progeny appraiser Action Rule 12D-9.025(10), F.A.C. 1. Just value, required 9,733,471.00 2. Assessed or classified use value,* if applicable 3. Exempt value,'enter"0" if none 0 4. Taxable value,* required 9,733,471.00 'All values entered should be county taxable values.School and other taxing authority values may differ. (Section 196.031(7),F.S.) I P.o. „ for Decision Fill-in fields will expand,Cr add pages as needed. Findings of Fact Petitioner did attend the hearing,did provide evidence. Petitioner did ask for correction to 2022 8 2023,2022 is not within the required time frame for consideration.2023 sales data was provided,the data was not sufficient to overcome the property appraisers presumption of correctness.The petitioner argued values should be adjusted based on CPI and taxes should not be based on urealized gains.While these are compelling arguments,this is not the proper venue for those arguments.See attached. Conclusions of Law Based on th epreponderance of the evidence,the assessment is upheld. [I} Ae r . _ /�=cislon of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 03/19/2024 Sign .,r' :.istate Print name Date 517/4 464..euxd S.M. Abrams 3.19.24 Signature,VAB 44k 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 ca11305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB dark or representative Print name Date mailed to parties R-067 Finding of Fact continued: Petitioners evidence based on CPI is not an approved measure of market value.The petitioners evidence which consisted of comparable sales was given consideration, however the data was not adjusted for differences and was averaged.This is not the appropriate technique to determine market value. Comparable sales should be adjusted to the subject for the differences to determine the estimate of market value.The petitioners outside appraisals do not provide substantial evidence to support the conclusions. The property appraisers office did present its case,they did provide numerous comparable sales data including a grid of five sales from the area. In addition they did provide mass appraisal data.The property appraisers data was sufficient to determine market value. 1 DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R. 123 Pt' 1\ i VALUE PETITION Rule 12D-18:02FA.C. Monroe E8.1123 FLORIDA QCounty The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I), 194.036,194.171(2), 194.181,196.151,and 197.2425,Florida Statutes.) Petition# C170 Parcel ID 1009431 Petitioner name MarquesaPartnersLLC Property 600 Fleming St Key West, FL The petitioner is: r❑ taxpayer of record ❑ taxpayer's address representative 0 other,explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 22,306,683.00 2. Assessed or classified use value," if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,* required 22,306,683.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) r 19.7001/110 for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact ,1hK� Petitioner did not attend the hearing,dirprovide evidence,did not show reason for good cause to extend the hearing. Conclusions of Law Based on the above,the assessment Is upheld. ❑ Reco mSecision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 03/19/2024 Signat sp I Print name Dale o. y_ d S.M. Abrams 3.19.24 Signature,VAR 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 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB derk or representative Print name Dale mailed to parties IIII DECISION OF THE VALUE ADJUSTMENT BOARD R. 23 VALUE PETITION Rule 12D-16.002 FA C. Monroe Eff.11,23 FLORIDA QCounty The actions below were taken on your petition. 2 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), 194.181,196.151,and 197.2425, Florida Statutes.) Petition# C171 Parcel ID 1006751 Petitioner name MarquesaPartnersLLC Property 418 Bahama St Key West, FL The petitioner is: r❑ taxpayer of record❑ taxpayer's address representative ❑ other,explain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice valuepresented by property appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 1,692,966.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,` required 1,692,966.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact tik CT Petitioner did not attend the hearing, did provide evidence,did not show reason for good cause to extend the hearing. Conclusions of Law Based on the above,the assessment is upheld. ❑ Reco enµed I a agistrate Finding and conclusions above are recommendations. Kevin Talbott 03/19/2024 Signatur peci }Waite Print name Date S .A S.M. Abrams 3.19.24 Signature,VABelerk 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 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB derk or representative Print name Date mailed to parties III DECISION OF THE VALUE ADJUSTMENT BOARD DRR 23 VALUE PETITION Rule 12D-16.002 FAC. Eft.11r23 FLORIDAMonroe County The actions below were taken on your petition. 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)(1),194.036, 194.171(2),194.181, 196.151,and 197.2425, Florida Statutes.) Petition # C172 Parcel ID 1006700 Petitioner name MarquesaPartnersLLC Property 414 Simonton St Key West, FL The petitioner is: E taxpayer of record ❑ taxpayer's address representative 0 other,explain: _ Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value properly appraiser Action Rule 1204025(101 F.A.C. 1. Just value, required 8,442,841.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,` required 84,428,841.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7), F.S.) Reasons for Decision Fill-in fields will expand.or add pages as needed. Findings of Fact p .f Petitioner did not attend the hearing.did—provide wK4ide evidence,did not show reason for good cause to extend the hearing. Conclusions of Law Based on the above,the assessment is upheld. ❑ Reco me :amt.' on of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 03/19/2024 Signatur ,special $,M. Abr�ioaA1Q Date�' 3.19.24 Signature,VAB tic 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 105-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD 13R485v R 11n3 VALUE PETITION awe 1zo-16.1a3 FAc. Eff.11n3 Monroe G county FLORIDA The actions below were taken on your petition. ❑These actions are a recommendation only, not final ❑These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB,you have the tight to file a lawsuit in circuit court to further contest your assessment.(See sections 193.155(8)0),194.036,194.171(2),194,181,196.151 and 197.2425,Florida Statutes.) Petition It R046 Parcel ID 1285102 Petitioner name John.)Simon Property 671 Pirates Rd The petitioner is: ✓❑taxpayer of record 0 taxpayer's address representative ❑other,explain: Decision Summary IJ Denied your petition 0 Granted your petition ❑ Granted your petition h part Value Value from Before Board Action After Board Value presented by greasily appraiser Lines 1 and 4 must be completed TRIM Notice Rule 120-9.025(10),FA.C. Action 1. Just value, required 798,872.00 2.Assessed or classified use value,"if applicable 3. Exempt value,'enter'0"if none 4. Taxable value,"required 708,872.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S) -Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did attend the heating,did provide evidence.Petitioners evidence was related to the assessed differences between subtact and adjacent home at 661 Pirated Rd.In addition,the one sale from May 2021 of the same adjacent home was offered for consideration.There was no form of adjustment gild or analysis of other sales from the area.One sale even though it is adjacent he home,does not constitute a market. See addendum Conclusions of Law Based on the preponderance of the evidence,the assessment Is upheld 2Rec mm •aye= ision of Special Magistrate Finding and conclusions above are recommendat ons. salmi Sig ire m••Istrate Prim name Date ccff1 ruc •J'l0- . -Sign e,1• clerk or special representative Pri name Date If this is a recommended decision,the board will consider the recommended decision on IVO at Address If the line above is blank,the board does not yet know the date,lime,and place when the recommended decision will be considered. To find the information,please call or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Rim name Date of decision Signature,VAB clerk or representative Print name Date mailed to • ties R046 Finding of Fact continued: The petitioner did not provide substantial data to overturn the property appraisers presumption of correctness.The data offered consisted of one sale and possible future changes to the entrance and the marina. This forum does require a market study,showing a market value analysis. Petitioner discussed future possible plans for road changes due to Dolphin Marina expansion.These future changes,if they do occur,may ve ry well impact subjects market value,however it will be reflected in the sales from the area.Without sales and a comparison grid showingdifferences,it is not possible to determine a revised Just value. The property appraiser did provide substantial data,including a sales grid and mass appraisal analysis, supporting the just value. The petitioner's evidence was given consideration,however due to the lack of adjustments for the differences accounted for and the use of just one older sale from 2021,this data does not provide a reliable estimate of market value.The comparison of assessed values is not a consideration for revision. DECISION OP THE VALUE ADJUSTMENT BOARD DP. BN s R 11.3 VALUE PETITION Flub 12o-18.00t•FA.. Monroe l� El 11I33 FLORIDA yCounty The actions below were taken on your petition. ❑These actions are a recommendation only, not final ❑These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment.(See sections 193.155(8)(I),194.036,194.171(2),194.181,196,151,and 197.2425,Florida Statutes.) Petition# R108 Parcel ID 1223484 Petitioner name Stallings-Ribsr GmtW property 530 Sawyer Dr The petitioner is:❑taxpayer of record taxpayer's address representative 0 other,explain: Decision Summary El Denied your petition 0 Granted your petition 0 Granted your petition in part -- --_ Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Action Rub 12D9.025(10),F.A.C. t.Just value,required 1A77,686.00 2.Assessed or classified use value,'if applicable 3. Exempt value,*enter"0"if none 4. Taxable value,*required 1,477,686.00 *All values entered should be county taxable values.School and other taxing authority values may differ.(Section 198.031(7),F.S) r Reasons for Decision Fill-in fields via expand,or add pages as needed. Findings of Fact Petitioner did attend the hearing,did provide evidence.Petitioners evidence consisted of four comparable sales.Petitioners evidence did not account for any differences between camps and subject.The data was used to derive a price per square loot only.This type of analysis can be misleading when comparing homes that vary In age,condition,amenities,location,view,etc.Sales should be adjusted for differences in order to derive a reliable estimate of value.See addenda Conclusions of Law Based on the preponderance of the evidence,the assessment Is upheld. 0 Rec.) me il,,d ;ij i-i n of S• ,cial Magistrate Finding and conclusions above are recommendations. /�A i Kevin Talbott 03/20/2024 Slgnatu •,syad:. magis rale Print name /�Date y1)it{vif/Il •1 t 1. i ,�/I ct 7'YW at sig„at.,VAB clerk or special representative Pride rrttaamm Date If this is a recommended decision,the board will consider the recommended derision on, /11) 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision _Signature.VAB dark or representative Print name Date mailed to parties R106 Finding of Fact continued: The petitioners'comparable sales were all from the other section of the neighborhood and were all grade level. The petitioner's evidence was given consideration,however due to the lack of adjustments for the differences accounted forand the use of sales that differ in design,the data does not provide a reliable estimate of market value. The property appraiser's office presented its case.Their analysis consisted of a sales grid along with mass appraisal analysis.This analysis did support the just value.The property appraiser provides an extraction method for site value.This method is an acceptable appraisal practice. The evidence provided by the property appraiser was sufficient to determine just value for the subject property.The property appraiser has proven its case. II DECISION OF THE VALUE ADJUSTMENT BOARD DR 485V Rii/23 VALUE PETITION Rule 12P16.002 FAD. Er 11/23 Monroe D County FLORIDA The actions below were taken on your petition. ❑These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB,you have the right to file a lawsuit In circuit court to further contest your assessment.(See sections 193.155(8)(I),194,036,194.171(2),194.181,196.151,and 197.2425,Florida Statutes.) Petition# R107 Parcel ID 8566697 Petitioner name Stallings-Rlbar Group property 20863 2nd Ave W The petitioner is:❑ taxpayer of record taxpayer's address representative ❑ other,explain: Decision Summary D Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines l and 4 must be completed TRIM Notice Value l 025(1 by )i F.A.C.appraiserty Action Rule 12D-9.025{10),F.A.C. 1. Just value, required 1,738,542.00 2 Assessed or dassdied use value,'it applicable 1 — _.---- ---- _3. Exempt value,'enter'll If none 4. Taxable value,required 1,738,542.00 'Al values entered should be county taxable values.Scholl and other taxing authority values may differ.(Sedan 196.031(7),F.S) reasons for Decision FAFM fields will expand,or add pages as needed. Findings of Fact Petitioner did attend the hearing,did provide evidence.Petitioners evidence consisted of four comparable sales.Petitioners evidence did not account for any differences between comps and subject.The data was used to derive a price per square foot only.This typo of analysis can be misleading when comparing homes that vary In age,condition,amenities,location,view,etc.Sales should be adltated for differences in order to derive a reliable estimate of value.See addenda Conclusions of Law Based on the preponderance of the evidence,the assessment is upheld. ❑✓ Rec me d ecision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 03/20/2024 Signet e,s t magistrate t�l Pont name n�S Date Signature, v,..,, dark or special representative ri name Dale If this is a recommended decision,the board will consider the recommended decision on ) at Address If the line above is dank,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 ow webslte at ❑ Final Decision of the Value Adjustment Board ch Signature,chair,value adjustment board Print name Dale of decision S nature,VAB clerk or r esentadve Print name Date matted to•• ;ties R101 Finding of Fact continued: The petitioner's evidence was given consideration,however due to the lack of adjustments for the differences accounted for,the data does not provide a reliable estimate of market value. The property appraiser's office presented its case.Their analysis consisted of a sales grid along with mass appraisal analysis.This analysis did support the just value.The property appraiser provides an extraction method for site value.This method is an acceptable appraisal practice. The evidence provided by the property appraiser was sufficient to determine just value for the subject property.The property appraiser has proven its case. cDR-485V � DECISION OF THE VALUE ADJUSTMENT BOARD e R 11l23 VALUE PESfTiOhl Rule WD-t6.492F.AC. FJt. IIQ3 Monroe FLORIDA e ['County The actions below were taken on your petition. 0 These actions are a recommendation only,riot final ❑These actions are a final Cecision 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)tn,194.036,194.171(2),194.181,196.151.and 197.2425,Florida Statutes.) Petition/f R108 Parcel ID 8566697 Petitioner name Stallings-Mbar Group Property 20863 2nd Ave W The petitioner is: ❑ taxpayer of record 0 taxpayers address repracentardre D other,explain: Decision Summary Q Denied you peetian ❑Granted your petition (3 Granted your pettan in part Value Value from Before Board Action After Board Lines t and 4 must be completed TRIM Notice Value presented W iv +etyaapasw Action , Ade 1213-9.t45110),F.A.C. t 1. Just value, required 3,416,164.00 _ 2.Assessed or classlSed use value,* 4 writable I 3. Exempt value,*enter"0"if none 4.Taxathle value,'required 3,416,564.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) rReasons for Decision FIN-infields will expand,or add pages as needed_ Findings of Fact Petitioner did attend the hearing,did provide evidence.Petitioners evidence consisted of two comparable sales.Without having the contract dales and additional information this analysis is not sufficient to overcome the property appraisers presumption of correctness. This type of analysis can be misleading,without adjusting for time,views,etc.Sales should be adjusted for differences in other to derive a reliable estimate of value.Per Propety Appraiser subjects purchase contract was from 2021.pre construction. See addenda Conclusions of Law Based on the preponderance of the evidence,the assessment is upheld. Rec m` ee$Decision of Special Magistrate Finding and conclusions above are recommendat ons. Kevin Talbott 03/20/2024 Signai r sp o, ip al eglstrele S Print name Date — e,U3c clerk in ASS t �( Signature,`;^,,,Jerk or special representative tint name �.,�� r� Date If this is a recommended decision,the board will consider the recommended derision on r yyJ / at Address If the line above is blank,the board does not yet know the date,dine,and place when the recommended decision will be considered.To find the information,please call or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision rSignature,VAB clerk or representative Print name Date mailed to parties i i RIng Finding of Fact continued: The petitioner's evidence was given consideration,however without additional data provided and adjusted Sor,if necessary,this does not provide a,tVabie estimate,necessary to revise just Niacin. The property appraiser's office presented its case.Theiranalysis consisted of a sales grid along with mass appraisal analysis.This analysis did support the just value.The property appraiser provides a sales grid showing the required adjustments fortune,condition,bathroom count,GIA and toot level, supporting their estimate. The evidence provided by the property appraiser was sufficient to determine just value for the subject property.The property appraiser has proven its case. • 3 v$ 4 �J DECISION OF THE VALUE ADJUSTMENT BOARD R 11/23 VALUE PETITION Rule 120-16.002 F.A C. En.11t23 Monroe aCounty FLORIDA The actions below were taken on your petition. [}These actions are a recommendation onyy,not fret CI These actions are a fmtsi decision of the VAB If you are not satisfied after you are notified of the final dedsion of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment.(See sections 193.155(8)@,194.036,194.171(2),194.181,196.151 and 197.2425,Florida Statutes.) H Petition# C089 Parcel ID 8652071 Petitioner name Stafnes-Riber Group property 31 Ocean Reef Dr DS14 The petitioner is:0 taxpayer of record a taxpayers address representative ❑ other,explain: Decision Summary Q Denied your petition 0 Granted your petition Q Granted your petition in part - _" Value Value from Before Board Action After Boat TRIM Notice VaNepeB��1Nf�PMY appraiser Lines 1 and 4 must be completedAction RhJe 17D-9.02511Dj,PAC 1. Just value,required 2,989,406.00 2.Assessed or classified use value," ifapplicable _ 3. Exempt value,'enter"0'If none 4.Taxable value,'required 2,989,406.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 198.031(7),F.S.) [Reasons for Decision Fit-infields Will expand,or add pages as needed__ [Findings of Fact Petitioner did attend the hearing,did provide evidence.Petitioners evidence consisted of two comparable sales,one of which is the same size as the subject site with the same value.The other sale Is a smaller slip,that was not adjusted for differences.This type of analyse can be misleading,without adjusting for differences.Sales should be adjusted for differences in order to derive a reliable estimate of value. See addenda Conclusions of Law Based on the preponderance Of the evidence,the assessment is upheld. E Re • m • • Decision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 03/20/2024 Sign'. we.sp 4.1 ma, .bate Print mane - Date A4aamsf Signature,'Vern e • special representative Print name ate If this is a recommended decision,the board wig consider the recommended decision on T-) at Address If the line above Is blank,the board does not yet know the date,time, and place when the recommended derision will be considered.To find the Information,please call or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chalr,value adjustment board Print name Date of decision k Signature,VAB Berk or representative Print name Date mailed to • "es COg9 Finding of Fact continued: The petitioner's evidence was given consideration,the sale one supports the property appraises conclusion.The sale two was not adjusted and does not provide a reliable estimate. The property appraisers office presented Its case.Their analysis consisted of a sales grid along wkh mass appraisal analysis.This analysis did support the Just value,The property appraiser provides a sales grid showing the required adjustments,supporting the just value. The evidence provided by the property appraiser was sufficient to determine Just value for the subject property.The property appraiser has proven its case. 3g 3 I DECISION OF THE VALUE ADJUSTMENT BOARD DR-08EV VALUE PETITION ibael2D-16.red F.AL. Ed.11/23 Monroe t County FLORIDA The actions below were taken on your petition. 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 k1 ciacu4t court toturther contest your assessment♦See sedtts 193.1S5(6K4),194.,336,194.171f4 194.161,198.151,and 197,2425,Florida Statutes.) Petition# R253 Parcel ID 1381950 Petitioner name Florida Keys LLP Properly 3908 hall Rd The petitioner Is:©taxpayer of record a taxpayer's address representative 0 other,explain: Decision Summary a Denied your petition 0 Granted your petition 0 Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Wake ed02property appaiser Action Rule 120.9.025(10),FA.C.A.C. 1. Just value, required 1,085,868.00 t 2, Assessed or classified use value,(applicable 3. Exempt value,'enter-0.if none 4. Taxable value,*required 1,085,888.00 _ 'NI values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F,S) Reasons for Decision Fill-In fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the heating,did not provide evidence,did not show good cause for continuation. Conclusions of Law The assessment is upheld. 0 Re ed Decision of Special Magistrate Finding and conclusions above are recanmendatibns. Kevin Talbott 03/20/2024 Sign ur elm i ale (t�/y�y��Print name Date • �y-J 0I^UatI�G-✓�+�1 Signature, JAG derk r special representative P nrl 1 nAfne Date If this is a recommended decision,the board wig consider the recommended decision on '1BD at Address 4 If the line above is blank,the board does not yet know the date,time,and place when the recommended derision will be considered.To find the information,please call or visit ow webs/Le at ❑ Final Decision of the Value Adjustment Board —Signature.chair,value adjustment board 9 1 Print name Date of dedsian Signature,VAB Berk or representative Print name Date mailed to pubes DECISION OF THE VALUE ADJUSTMENT BOARD DP.48N t a. 11rs VALUE PETITION Rule 12D-16.002 FA:. Monroe Et 1123 FLORIDA OCounty The actions below were taken on your petition. ❑"' These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I),194.036,194.171(2094.181,196.151,and 197.2425,Florida Statutes.) Petition# R094 Parcel ID 1701891 _ Petitioner name Unit79bPumpkinCayLLC Property 79 Snapper Lane 8 Key Largo, FL The petitioner is: a taxpayer of record❑taxpayers address representative ❑ other,explain: Decision Summary 0 Denied your petition 0 Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value le 1W-dby property appraiser er Action Rule 12D-9.025(10J,FA.C. 1. Just value, required 3,s'/S 2. Assessed or classified use value,'if applicable 3. Exempt value,*enter"0' if none 4. Taxable value,' required 3.r/57 6 3 y "All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reaans for Decision Fill-In fields will expand,or add pages as needed. Findings of Fact Property appraisers office was present at the hearing.The peitioner did not attend the hearing,did not send evidence,did not show good cause for continuation. Conclusions of Law The assessment is upheld.Petitioner did not provide evidence or attend the hearing. 1ec en d Decision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 04/23/2024 Signs e, m to Print name Dat nY ¢{ate Signaler , AB clerk or specie representative Printnt name �j {� Date � If this is a recommended decision,the board will consider the recommended decision on 1 CJ ID 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties rd i DECISION OF THE VALUE ADJUSTMENT BOARD R IIt23 485V VALUE PETITION Rule 12D-18.002 F.A. E8.11/23 Monroe OCounty FLORIDA The actions below were taken on your petition. ❑ These actions are a recommendation only, not final ❑These actions are a final decision of the VAB If you am 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)(9,194.036,194.171(2),194.181,196.151,and 197.2425,Florida Statutes.) _ Petition it R096 Parcel ID 1282235 Petitioner name C253 Barry 11.0 Property 53 Batty Ave The petitioner is: ✓❑ taxpayer of record❑taxpayer's address representative ❑ other,explain: Decision Summary nied your petition 0 Granted your petition 0 Granted your petition in part I Value Value from Before Board Acton After Board Lines 1 and 4 must be completed TRIM Notice Val presented by property A.C. Action Rule 126o9.o025(10),FA.C. 1. Just value, required y 11 /, 6So ' 2. Assessed or classified use value,* if applicable 3. Exempt value,'enter"0"if none 4. Taxable value,* required ` en,6so "All values entered should be county taxable values.School and other taxing authority values may differ.(Serlion 196.031(7),RS) Reasons for Decision Fill-In fields will expand,or add pages as needed. Findings of Fact Properly appraisers office was present at the hearing.The peiboner did not attend the hearing,did not send evidence,did not show good cause for continuation. Conclusions of Law The assessment is upheld.Petitioner did not provide evidence or attend the hearing. 1 Reco end.=fr ecislon of Special Magistrate Finding and conclusions above are recommendations. �, s E vitl Titlhott � _ Signatur sp:r 0411r Print name Date fli t►.► ,u - an �g 41241 Signature, • : dark or special representative Print na e ,..-.�j TT''�� Date If this is a recommended decision,the board will consider the recommended decision on 1 1✓P at Address If the line above is Wank,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 . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB Berk or representative Print name Date mailed to parties I . DR-085V DECISION OF THE VALUE ADJUSTMENT BOARD R. 11 23 VALUE PETITION Rule t2D-18AOf 1FAC. 1/23 Monroe C County FLORIDA The actions below were taken on your petition. E 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(8XI),194.036, 194.171(2),194.181,196.151,and 197.2425,Florida Statutes.) Petition# C070 Parcel ID 1282227 Petitioner name CLP JHVA OVERSEAS HWY LLC Property 28575 Overseas Hwy The petitioner is: © taxpayer of record❑taxpayer's address representative ❑ other, explain: - Decision Summary El Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by weedy FApreiser Action Rule 120-9.025(10),F.AC. _ 1. Just value, required 1,050,210.00- 2.Assessed or classified use value,' if applicable 3. Exempt value,'enter"0"if none 0.00 4. Taxable value,'required 1,050,210.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) I Reasons-',or-Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Property appraisers office was present at the hearing.The peitioner did not attend the hearing,did not send evidence,did not show good cause for continuation. Conclusions of Law The assessment is upheld.Petitioner did not provide evidence or attend the hearing. Reco , - •n• �/ ecision of Special Magistrate Finding and conclusions above are recommendations. / Kevin Talbott 04/23/2024 Signet aUstrate CXp1,/,,��/Print name Date rL1�DDfaate Signatur€,IV' I clerk or special representative Print name �}� �� Da�� If this is a recommended decision,the board will consider the recommended decision on 1 G7✓ 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Dale of decision Signature,VAB Berk or representative Print name Date mailed to parties 485V I DR FAG. DECISION OF THE VALUE ADJUSTMENT BOARDR.ttrza Rule 7 R.11/23 VALUE PETITION Ee 7A/23 FLORIDA Monroe 'County The actions below were taken on your petition. ® These actions are a recommendation only, not final 0 These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB,you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(M,194.036,194.171(2), 194.181,196.151,and 197.2425,Florida Statutes.) Petition#R095 Parcel ID 1704709 Petitioner name Cindy Manzo- Property 7 Knob Lane Key Largo,FL address The petitioner is: ®taxpayer of record 0 taxpayer's representative I ❑osier,explain I i Decision Summary ® Denied your petition 0 Granted your petition 0 Granted your petition In pert Value Value from Before Board Action After Board moto: am Lines 1 and 4 must be completed TRIM Notice Va°"4` .0wort aw` Action Rule 12P9.025(10),FAC. 1. Just value, required 18136428 2.Assessed or classified use value,'if applicable 3. Exempt value,'enter'IT if none 4. Taxable value,'required 1813E3428 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 195.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Property appraisers office presented its case, utilizing mass appraisl techniques. The property appraiser used a sales and replacement cost estimate, the 8 th criterion was applied to both approaches to value.The petitioner supplied numerous pages of evidence, all of which dealt with case law, Florida Law and the cost of sale adjustment. Petitioner did not apply any evidence that argued the assessnment. Conclusions of Law Based on the preponderance of evidence,the property appraiser has proven its case,the assessment is upheld. ® Rec• m e d--Id Decision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 04/300//2024 Signer, 4a eats U111 Primrlmacr/Dat17A rr/�UUJ1j1r Sign;• V El clerk or special representative PrIM name -+Q (� Date If this is a recommended decision, -sion, the board will consider the recommended decision on 1 f YI ) 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of derision Signature,VAB clerk or representative Print name Date mailed to parties i DECISION OF THE VALUE ADJUSTMENT BOARD R 11/23 r i/23 VALUE PETITION Rule 12D-1fi.002 FA C. FF.11R3 Monroe QCounty FLORIDA The actions below were taken on your petition. ❑ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I),194.036, 194.171(2),194.181,196.151 and 197.2425,Florida Statutes.) Petition # R014 Parcel ID 1482684 Petitioner name DIN FLORIDA LLC Property 134 Sapadilla Hwy The petitioner is: ✓❑taxpayer of record 0 taxpayer's address representative ❑ other, explain: Decision Summary vied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value present by weedy ed Action Rule 12D-9.025(10),F.A.C. 1. Just value, required /,f/3r 396 2. Assessed or classified use value,* if applicable 3. Exempt value;enter"0" if none 4. Taxable value,`required /r PS,, 376 *All values entered should be county taxable values,School and other taxing authority values may differ.(Section 196.031(7),F.S) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Property appraisers office was present at the hearing.The petitioner did not attend the hearing,did not send evidence,did not show good cause for continuation. Conclusions of Law The assessment is upheld.Petitioner did not provide evidence or attend the hearing. ❑ Reco r %AWL, Decision of Special Magistrate Finding and conclusions above are retxxmmenda80ns. Kevin Talbott 04/23/2024 camel?, a cPrig name Sn'1 fritaNIC �F 2- Signature, •Bit=rkw - : la representative Print name Date I YJJJ 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 ❑ Final Decision of the Value Adjustment Board Signature.chair,value adjustment board Print name Date of dedsicn SI nature,VAB Berk or representative Print name Date mailed to ties t3R-485V �� DECISION OF THE VALUE ADJUSTMENT BOARD R. 11/23 VALUE PETITION Rule 12D-16.002E2FA. .11/23 Monroe county FLORIDA The actions below were taken on your petition. ❑ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment.(See sections 193.155(8)(I),194.036, 194.171(2),194,181,196.151,and 197.2425,Florida Statutes.) Petition it R015 Parcel ID 1482676 petitonec name DEN FLORIDA LLC Property 138 Sepaddle Hwy The petitioner is: ❑taxpayer of record 0 taxpayers address representative 0 other,explain: Decision Summary a Denied your petition D Granted your petition 0 Granted your petition In part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Valueule 12 -9.02ed by 0,FA. raiser Action Rule 120.9.02 10,FA.C. 1. Just value, required 2,144,667.00 2. Assessed or classified use value,* if applicable 898,665.00 _ 3. Exempt value,*enter"0" if none 4. Taxable value,'required 873,665.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Property appraisers office was present at the hearing.The peitioner did not attend the hearing,did not send evidence,did not show good cause for continuation. Conclusions of Law The assessment is upheld. Petitioner did not provide evidence or attend the hearing. R Reco', e. ,is eclsion of Special Magistrate Finding and conclusions above are recommendations. /S 1 Kevin Talbott 04/23/2024 Sign. " r'r•istra e nit nlbu Dm: �� r� ( tc 1 Sig : . -,VAB d- or special representative Print name Date If this is a recommended decision,the board will consider the recommended derision ontlik) 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision [-Signature,VAB Berk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DRd85V a R. 11 23 VALUE PETITION Rule 12D-16.002 F.A.C. Ee.11/23 Monroe County FLORIDA The actions below were taken on your petition. 2] 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 seGians 193.1.s50)(t},194.036,194.171(2},194.191,196.1s1,and 197.2425,Florida Statutes.) Petition# R049 Parcel ID 8626339 Petitioner name PA Novelly II Property 6 Sunrise Cay Dr The petitioner is: © taxpayer of record IL 1 taxpayers address representative _ ❑ other,explain: Decision Summary 0 Denied your petition 0 Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Valuepasadedby mare Vim_ Lines 1 and 4 must be completed TRIM Notice Rule 120-9.025(10),FA.C. Action 1. Just value, required 19,295,269.00 2. Assessed or classified use value, if applicable 3. Exempt value,"enter"0" If none 0.00 4. Taxable value,' required 19,295,269.00 'AIL values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fig-in fields will expand,or add pages as needed. Findings of Fact Properly appraisers office was present at the hearing.The peitioner did not attend the hearing,did not send evidence,did not show good cause for continuation. Conclusions of Law Thehe assessment is upheld. Petitioner did not provide evidence or attend the hearing. L� Reco end cislon of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 04/23/2024 Signatu s a grin time , Oal1 4 Signature,VAB dark or 'al representative II '' Prin name —gyp,}� �l(I��DDatte`7 If this is a recommended decision, the board will consider the recommended decision on 1 Vf 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB derk or representative Print name Date mailed to parties � R.DECISION OF THE VALUE ADJUSTMENT BOARD R. 1123 /2 VALUE PETITION Rule 120-16.002 FA.C. Ea.11123 Monroe QCounty FLORIDA The actions below were taken on your petition. 0 These actions are a recommendation only, not final 0 These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest yqur assessment. (See sections 193.155(8)(0,194.036, 194.171(2), 194,181,196.151,and 197.2425,Florida Statutes.) Petition# R058 Parcel ID 1525545 petitioner name ESPINOSA JOSE Property 287 Wood Ave The petitioner is: © taxpayer of record r' taxpayers address representative ❑ other,explain: Decision Summary El Denied your petition ❑ Granted your petition 0 Granted your petition in part Value Value from Before Board Acton After Board Valls presented by property appraiser Lines 1 and 4 must be completed TRIM Notice Rule 12D-9.025(10k F.A.C. Action 1. Just value, required 1,319,929.00 2. Assessed or classified use value,' ifapplicable 3. Exempt value,*enter"0"if none 0.00 4.Taxable value,' required 13,199,929.00 'NI values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Properly appraisers office was present at the hearing.The peitioner did not attend the hearing,did not send evidence,did not show good cause for continuation. Conclusions of Law Thehe assessment is upheld.Petitioner did not provide evidence cr attend the hearing. LEI Recydmrr dad Decision of Special Magistrate Finding and conclusions above are recommendations. /i Kevin Talbott 04/23/t Sig F,44tired i ate Print name Oat i��� - • S �m J! Zll✓IS 42 VI Signature,VAB deck or special representative Print name - r�7� Date �- If this is a recommended decision,the board will consider the recommended decision on , r� at Address If the line above is blank,the board does not yet know the date,time, and place when the recommended derision will be considered.To find the information, please call or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB Berk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD RR"23 ' VALUE PETcc ON Rule12D-1aaa2r.k.C. Em.11/23 Monroe County FLORIDA The actions below were taken on your petition. These actions are a recommendation only, not final 0 These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB,you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I),194.036, 194.171(2), 194,181,196.151,and 197.2425,Florida Statutes.) Petition# R062 Parcel ID 1705632 Petitioner name George Combs Property 38 W Snapper Point Dr The petitioner is: E taxpayer of record 0 taxpayer's address representative 0 other,explain: Decision Summary E Denied your petition ❑ Granted your petition 0 Granted your petition in part Value Value from Before Board Action After Board value presented by properh'appraiser Lines 1 and 4 must be completed TRIM Notice Rule 12D-9.025(10),FA.C. Action 1. Just value, required 10,458,147.00 2. Assessed or classified use value,* if applicable 3. Exempt value,'enter"0° if none 4. Taxable value,'required 10,458,147.00 *Ali values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields wilt expand,or add pages as needed. Findings of Fact Property appraisers office did provide evidence to support ifs case.The overall analysis does provide sales and a replacement cost estimate to support the assessed value.The peitioner provided one sale and two listings.The one sale is located in the adjacent project, it is a sale after January 01,2023.Petitioners evidence states the subjects value Is substantially more than similar properties on the market,butdoes not proovide data to support.The petitioner also slated the site was sinking with no support or cost to cure. Conclusions of Law By preponderance of the evidence,the property appraiser has proven Its case.The assessment Is upheld. Reco en I n of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 04/23/2624 I Signatur ar ag: ale iPtlo�BS A -4/ t1�Ali V IAff1 Signature, • • : dark or special representative Printn name �Q l"� Date If this is a recommended decision,the board will consider the recommended decision on I B I/ 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si.nature,VAB Berk or r-.resentative Print name Date mailed to parties D 2 FAC. DECISION OF THE VALUE ADJUSTMENT BOARD R.11/23 I . VALUE PETITION Rule t2o-1s.coE„F./23 Monroe County FtoRIDA I The actions below were taken on your petition. ❑ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1 194.036, 194.171(2),194.181,196.151,and 197.2425,Florida Statutes.) Petition# R063 Parcel ID 1397369 Petitioner name Ruiz Property 702 26th Street Marathon, FL 33050 The petitioner is: ✓❑ taxpayer of record❑ taxpayer's address representative 0 other,explain: _ Decision Summary 0 Denied your petition ❑ Granted your petition 0 Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice ValueRWee12D9.025(10)property stir Action 1. Just value, required 516,832.00 _ 2.Assessed or classified use value,"if applicable _ 3. Exempt value,*enter"0" if none 4. Taxable value,* required 516,832.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Property appraisers office did provide evidence to support its case.Although there were no bedroom adjustments,made which per petitioner should have been included,the overall analysis does provide comparable manufactured homes similar in age and location. The sales were adjusted for differences,the GLA difference per property appraiser was accounted for in the effective age adjustment. The majority of the value is in the land.The property appraiser has provided supporting data for the land value estimate. See attached Conclusions of Law By preponderance of the evidence,the property appraiser has proven its case.The assessment is upheld. Z Reco 77/ en•-• !ecision of Special Magistrate Finding and condusions above are recommendations. - �t' Kevin Talbott _ 04/23/2024 . ^PttiiiiFr ,-^P^dntn� I ( Dal: • PS A ignature, r 1: Berk or special representative V' Print name Date Date If this is a recommended decision,the board will consider the recommended decision -rat)on a1) at Address If the line above is blank,the board does not yet know the date, time, and place when the recommended derision will be considered.To find the information, please call or visit our website at . 0 Final Decision of the Value Adjustment Board i • Signature,chair,value adjustment board Print name Date of decision l 1 Sit nature,VAB deck or representative Print name Date mailed to parties 9 3 t . Swig. is %%3 702 26th St Marathon, FL 33050 FINDINGS OF FACT: The petitioner's evidence was simitar to that of the property appraisers office,however no adjustments were made to the sales for differences, including time. The sales have only been adjusted for the cost of sale. The petitioner does have the burden to overcome the property appraiser's presumption of correctness. The data provided is not sufficient to overcome that presumption. The property appraisers office in addition to the sample of the gridded sales has provided additional mass appraisal analysis that further support its case. DECISION OF THE VALUE ADJUSTMENT BOARD RR t 1/23 VALUE PETITION aetet2dlaA52FA.c. Ea.11123 Monroe County FLORIDA The actions below were taken on your petition. 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),194.181, 196.151,and 197,2425,Florida Statutes.) Petition# R064 Parcel ID 1534714 Petitioner name RJRJR KEY WEST LLC property 180 Plantation Dr The petitioner is: © taxpayer of record[ taxpayers address representative ❑other,explain: Decision Summary 0 Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Value presented by properly appraiser Lines 1 and 4 must be completed TRIM Notice Rule 12D-9.025(10),F.AC. Action 1. Just value, required 1,410,381.00 2.Assessed or classified use value,' if applicable 3. Exempt value,'enter"0"if none 0.00 4. Taxable value,'required 1,410,381.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) I Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Property appraisers office was present at the hearing.The peitioner did not attend the hearing,did not send evidence,did not show good cause for continuation. Conclusions of Law The assessment is upheld. Petitioner did not provide evidence or attend the hearing. L d R>r••m ended Decision of Special Magistrate Findng and conclusions above am recommendations. Spa Kevin Talbott 04/23/2024 Sig ' trate Dat : ll 1 s not a ,Ms 4.194J� sigaalwfe,-VAB clerk , special representative Print name Date If this is a recommended decision,the board will consider the recommended decision on11:319 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si nature,VAB Berk or representative Print name Date mailed toparties DECISION OF THE VALUE ADJUSTMENT BOARD DR 4a5V VALUE PETITION Rule 120-16.002 F.A.C. E6.11/23 Monroe OCounty FLORIDA • The actions below were taken on your petition. ❑ These actions are a recommendation only, not final ❑These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(8,194.036,194.171(2),194.181,196.151,and 197.2425,Florida Statutes.) Petition # R065 Parcel ID 1552763 Petitioner name Freddy Vallelo Property 180 Bahama Ave Key Largo,FL —1 The petitioner is: El taxpayer of record❑taxpayer's address representative ❑other,explain: Decision Summary 0 Denied your petition 0 Granted your petition ❑ Granted your petition in part Value Value from Before Board Acton After Board Lines 1 and 4 must be completed TRIM Notice Value l es20-9.0entwi 5(10),proper FA.C.appraiser Action RWa 12D-9.025(10),FA.C. 1. Just value, required 1,616,496.00 2. Assessed or classified use value,'if applicable 3. Exempt value,'enter"0"if none 4. Taxable value,"required 1,616,496.00 'Ail values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fads will expand,or add pages as needed. Findings of Fact Property appraisers office did provide evidence to support its case.The peitioner provided no evidence,petitioners request was that the bedroom and bath count be reported as nine bedrooms and five baths.The petitioner did not argue the assessed value. Conclusions of Law By preponderance of the evidence,the property appraiser has proven its case.The assessment is upheld. E Recom end ecision of Special Magistrate Finding and conclusions above are recommendations. Kevin talbott 04/23/2024 Signatur gI le, Print a rT Datp Si data ,VAB clerk r r 4�24124 g special representative — Print rune n 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed toparties DECISION OF THE VALUE ADJUSTMENT BOARD DR-0115v R. tt123 VALUE PETITION Rule 120-16.O02FA 3 Monroe OCounty FLORIDA The actions below were taken on your petition. ❑� These actions are a recommendation only, not final ❑These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I),194.036, 194.171(2),194.181,196151,and 197.2425,Florida Statutes.) Petition# R214 Parcel ID 1605590 Petitioner name PARROT FISH BAY LLC Property 92510 Overseas Hwy The petitioner is: © taxpayer of record _] taxpayers address representative 0 other,explain: Decision Summary a Denied your petition ❑Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value a 120-d by property appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 6,682,644.00 2. Assessed or classified use value,' if applicable 3. Exempt value,'enter"0" if none 0.00 4. Taxable value,* required 6,682,644.00 *AI values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision _ Fill-in fields will expand,or add pages as needed. Findings of Fact Property appraisers office was present at the hearing.The peitioner did not attend the hearing,did not send evidence,did not show goad cause for continuation. Conclusions of Law The assessment is upheld. Petitioner did not provide evidence or attend the healing. Elea Reco en I on of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 04/23/2024 Signs pedal a is Print me Date Snis 41241n Sign ure,V derk or special representative Print name �s,� Date If this is a recommended decision, the board will consider the recommended derision on ' r01 / 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB Berk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-065V I R. N/23 VALUE PETITION Rule 120-le.002 FAc. Eff.11123 Monroe OCounty FLORIDA The actions below were taken on your petition. ❑ These actions are a recommendation only, not final 0 These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)Q0,194.036, 194.171(2),194.181, 196.151,and 197.2425,Florida Statutes.) Petition tt R215 Parcel ID 1605204 Petitioner name DELL GREGORY Property 140 Ellis Dr The pettionet is.a taxpayer of record 0 taxpayers address representative ❑ other,explain: _ Decision Summary 9 Denied your petition 0 Granted your petition 0 Granted your petition in part I Value Value tmm� Before Board Action After Board Value presented by property appraiser Lines 1 and 4 must be completed TRIM Notice Rule 12D-9.025(10),FAG. Action 1. Just value, required 1,286,291.00 2. Assessed or classified use value,* if applicable 3.Exempt value,' enter V it none 0.00 4. Taxable value,' required 1,286,291.00 'Al values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) I Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Property appraisers office was present at the hearing.The peitioner did not attend the hearing,did not send evidence,did not show good cause for continuation Conclusions of Law The assessment is upheld.Petitioner did not provide evidence or attend the hearing. 1 0 Re mm • i ed Decision of Special Magistrate Finding and conclusions above are recommendations. �f `7. Kevin Wbod 0Date 44/2l3//2200I(244J Sign �•i tralerYl WAS m lame 19 /1 11 : - Signature,VAB der ors•. 'al representative Print name Date If this is a recommended decision,the board will consider the recommended derision 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 . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si nature,VAB deck or representative Print name Date mailed to es 5 Siessesees • I ra DECISION OF THE VALUE ADJUSTMENT BOARD DR-0S5V � R. 11l23 Monroe VALUE PETITION Rule 12D-16.662FAC. Eftnm3 FLORIDA County The actions below were taken on your petition. 2 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),194,181,196.151,and 197.2425,Florida Statutes.) Petition II R256 Parcel ID 1487210 Petitioner name VECELLA FRANK C Property 75570 Overseas Hwy The petitioner is: ✓❑ taxpayer of record❑ taxpayers address representative ❑ other,explain: Decision Summary El Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice V aP anted by r SBt Action Rule 120-9.025(10),FA.C_ 1. Just value, required 8,172,214.00 2.Assessed or classified use value,' if applicable _ 3. Exempt value,'enter'0"if none 4. Taxable value,'required 8,172,214.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) I Reasons-for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact See attached Conclusions of Law Based on preponderance of the evidence,the property appraiser has proven its case. See attached. Re• • J L • Decision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 04/30/2024 Sig . a .•: I. r .crate Printneme Date .1 _ Stin • �1Cmim _._.�3(l� _. Signs ure,VAB derk or special representative Print name Date If this is a recommended decision,the board will consider the recommended decision on at Address If the line above is blank,the board does not yet know the date,time,and place when the recommended decision will be considered.To find the information, please call or visit our website at [] Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si nature,VAS derk or esentative Print name Date mailed to parties R256 75570 Overseas Hwy Islamorada, FL 33036 FINDINGS OF FACT: The petitioner initially argued that he did not receive a timely response to the county's evidence and list of witnesses. Per the petitioner he was not given the evidence in a timely manner or a list of witnesses. Petitioner stated that he had requested data showing support for the county assessment starting in November and did not receive till April,five months later. Per the property appraisers office,the evidence was sent within the required time frame, no list of witnesses was provided or required per Scott Russel. Petitioner stated the county did not take into consideration the flooding and or the condition of the property, he stated that he did in fact send 11 pictures, reflecting the issues with flooding and condition. Petitioner claimed the property appraiser did not use sales that also flood. Per the property appraisers office the photos were not were from 2022, they were taken after 01/01/2023 effective date of the valuation. Petitioner stated one of the sales used in the property appraisers grid included an option to purchase the adjacent property.Scott Russel did state that the sale may be disqualified for that reason. Petitioner argued that personal property was not accounted for in the sates analysis. Petitioner however did not provide any evidence of either the option to purchase or of the sate including personal property. White these are all valid concerns, evidence is needed to support if in fact these things did occur and if so how they affected the sates price of the comp. Petitioner compared assessments of other properties, such as 75690 Overseas Hwy and 76010 Overseas Hwy. White the differences are concerning,the use of these type comparisons are not support for overturning or revising assessed values. —The petitioner stated that his property had old cast iron pipes,a fuse panel,window units, old appliances and an old dock.All these items should be given consideration in the assessment. The property appraisers office did not state whether or not this was taken into consideration.The petitioner did not show any evidence other than the AC which was incorrectly stated on the county assessment. The petitioner did express concern over the large increase in assessed value from 2021 to 2023.The property assessment went from 4.3 million in 2021 to 6.8 million in 2022 to 8.1 (rd)million in 2023.While these are very large increases in assessed values,this hearing is strictly to consider the 2023 assessed value. The petitioner did supply photos of the site with substantial water,taken on November 16, 2023. Petitioner supplied photos of the damaged dock, per the property appraiser's office this occurred after 01/01/2023. The petitioner has shown some substantial issues related to the property. It should be noted that the property appraiser's office does have the presumption of correctness,they have provided substantial data used to derive the assessed value. It is the petitioner's responsibility to overcome that presumption. Evidence is necessary to overcome the presumption of correctness. The petitioner has provided,for evidence an appraisal dated 11/01/20323.The property appraisers assessed value is as of 01/01/2023.The petitioner's evidence in the form of an appraisal report conducted by a local professional appraiser was taken into consideration at the hearing. The property appraisers office questioned the appraiser about the comparable sales used. All of the comparable sales used by the appraiser were outside of Islamorada. During the testimony,the appraiser, Ed Torella stated that no location differences were apparent and that buyers would consider Marathon and Big Pine equal to Islamorada.The property appraiser on page 21-23 of their evidence does provide support for differences between Islamorada and Marathon and Big Pine Key.The appraisal did not provide any evidence showing these areas were similar to the subject. The property appraiser has pointed out that the appraisal Is stamped stable values and the comments below state values are increasing, no time adjustments were made to any of the sales,one of which was 11 months old.The appraiser did testify that values were increasing.The property appraiser commented that the appraiser also appraised the home in 2019 and at that time did have a higher site value, no comment from appraiser. I have reviewed and considered all evidence provided.The property appraiser has chosen an-extraction method to determine site value,this is an approved method.Vacant site sales are preferrable,but not always available.The petitioner's appraisal does not provide any comparable sales from the city of Islamorada, no adjustments to the sates used for location or time were made. Based on evidence submitted both would be required. Considering the property appraiser has the presumption of correctness,the petitioner has not provided substantial evidence that will overcome that presumption, therefore the assessment is upheld. ri DECISION OF THE VALUE ADJUSTMENT BOARD DR-465V a R. 11/23 VALUE PETITION Rule 12D-16.002 FAC. Monroe Elf.ttns FLORIDA QCounry The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I),194.036, 194.171(2), 194.181,196.151,and 197.2425, Florida Statutes. Petition# R225 Parcel ID 1387061 Petitioner name GALVEZ ZAHIRA E Property 30386 Frigate Ln The petitioner is: 0 taxpayer of record❑ taxpayer's address representative ❑ other, ex lain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by popery appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 820,148.00 2. Assessed or classified use value,' if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,* required 820,148.00 'All values entered should be county taxable values.School and other taxing authority values may differ,(Section 196.031(7),F.S.) 1 Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Property appraiser did present its evidence using mass appraisal data,including a representative sales grid.The eight criteria was followed.The petitioner provided sales for consideration,however the sales were not adjusted for any differences,only the gross dollar per square foot was derived.This analysis does not take into consideration the differences in quality,condition,amenities,location,etc. The gross dollar per square foot is not sufficient data to overcome the properly appraises presumption of correctness. Conclusions of Law By preponderance of the evidence,the property appraiser has proven its case,the assessment is upheld. ❑� Recom de. 7 cision of Special Magistrate Finding and conclusions above are recommendations. II I I WAM /I Kevin Talbott 05/08/2024 Print name r:te 1117i S �111 /f}1�I/lN�111S _ ��ti • Signature,VAS-clerk• special representative Print n5me -{�,y Date If this is a recommended decision, the board will consider the recommended decision on MID 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DRd85V VALUE PETITION Rule 12D-1e.002 RAC. FM. 11/23 Monroe County FLORIDA The actions below were taken on your petition. ❑ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I),194.036,194.171(2), 194.181,196.151,and 197.2425, Florida Statutes.) Petition# R226 Parcel ID 1580368 Petitioner name PRIETO AMADO AND CAROLA LIVING TF Property 61 Snapper Ave The petitioner is: r❑ taxpayer of record ❑ taxpayer's address representative ❑ other, ex lain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice v'I1B presented by properly appraiser Action _ Rule 12D-9.025(10),F.A.C. 1. Just value, required 530,157.00 2. Assessed or classified use value,' if applicable 3. Exempt value,'enter"0" if none 4. Taxable value,* required 530,157.00 *All values entered should be county taxable values. School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing, did not provide any evidence for reivew,did not show good cause for continuation. Conclusions of Law By preponderance of the evidence,the petition is denied. ❑✓ Recommr n of Special Magistrate Finding and conclusions above are recommendations. SAM' Kevin Talbott 05/08/2024 Signature,sp �- mag'hae Print name Date 41 AU&u �h1 !l- Ims ik Signature,VAB deck cc specie representative Print name — � Date l''� If this is a recommended decision,the board will consider the recommended decision on I HIJ at Address If the line above is blank,the board does not yet know the dale, time, and place when the recommended dedsion will be considered. To find the information, please call or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si•nature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-0e5V R. 11/23 VALUE PETITION Rule 12D-16.002 FAG. Monroe En.11/23 FLORIDA QCounry The actions below were taken on your petition. El 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),194.181, 196.151,and 197.2425,Florida Statutes.) _ Petition ft R227 Parcel ID 1481602 Petitioner name REDBRIDGE RENTALS LLC Property 166 NAUTILUS Dr, LOWER MATECUMBE The petitioner is: ✓❑ taxpayer of record❑ taxpayer's address KEY representative ❑ other, ex lain: Decision Summary 0 Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by properly appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 1,197,820.00 2. Assessed or classified use value,* if applicable 3. Exempt value,* enter"0" if none 4. Taxable value,* required 1,197,820.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Property appraiser did present its evidence using mass appraisal data,including a representative sales grid.The eight criteria was followed.The petitioner provided sales for consideration,however the sales were not adjusted for any differences,only the gross dollar per square foot was derived.This analysis does not take into consideration the differences in quality,condition,amenities,location,etc. The gross dollar per square foot is not sufficient data to overcome the property appraises presumption of correctness. Conclusions of Law By preponderance of the evidence,the property appraiser has proven its case,the assessment is upheld. ❑✓ Rec tided Decision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 5idir:�' Signs re c rag tr to Print name D.te �m lrorums , • Signature,VAB clerk or special representative Print name Date If this is a recommended decision,the board will consider the recommended decision on I Ylll 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si nature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR385V rill VALUE PETITION Rule 12D-16.002 FAG. Monroe Eff.11/23 FLORIDA OCounty Thy-actions below were taken on your petition. En 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),194.181,196.151,and 197.2425,Florida Statutes. Petition# R228 Parcel ID 1502898 Petitioner name RIMASSA OSCR EITEL MIRANDA Property The petitioner is: ❑✓ taxpayer of record ❑ taxpayer's address 116 SAN MARCO Dr, PLANTATION KEY representative ❑ other,ex lain: Decision Summary Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by property appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 555,680.00 2. Assessed or classified use value,' if applicable 3. Exempt value,'enter"0" if none 4. Taxable value,* required 555,680.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) j Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Property appraiser did present its evidence using mass appraisal data,including a representative sales grid.The eight criteria was followed.The petitioner provided two sales for consideration,both were unpermitted lots,as opposed to the subject site which Is a permitted lot,no adjustments for differences were made,The property appraiser did provide a sales grid with adjustments supporting the assessed value.The petitioners data is not sufficient to overcome property appraisers presumption of correctness. Conclusions of Law By preponderance of the evidence,the properly appraiser has proven its case,the assessment is upheld. f! 'eco nw• Decision of Special Magistrate Finding and conclusions above are recommendations. Mir ,Kevin Talbott eel Signature`' fl ..istr. Print name sate • Ate l 419001S 1 Signature,VAB clerk or special representative Print name Bale y-7� If this is a recommended decision, the board will consider the recommended decision on f [JQ 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 . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Prim name Date of decision Si nature,VAB Berk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-085V R. 11123 VALUE PETITION Rule 120-16.002 F.A.C. Eft.11/23 Monroe QCounty FLORIDA The actions below were taken on your petition. These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2),194,181,196.151,and 197.2425, Florida Statutes.) _ Petition# R229 _ Parcel ID 8705182 Petitioner name PLANTATION KEY LLC Property 296 SOUTH Dr, PLANTATION KEY The petitioner is: n taxpayer of record❑ taxpayer's address representative ❑ other,ex lain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented bypopery appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 3,900,734.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,* required 3,900,734.00 *All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Property appraiser did present its evidence using mass appraisal data,including a representative sales god.The eight criteria was followed.The petitioner provided sales for consideration,however the sales were not adjusted for any differences,only the gross dollar per square foot was derived.This analysis does not take into consideration the differences in quality,condition,amenities,location,etc. The gross dollar per square foot is not sufficient data to overcome the property appraises presumption of correctness. Conclusions of Law By preponderance of the evidence,the property appraiser has proven its case,the assessment is upheld. Reco en - n of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/08/2024 Signatur ' m 'state Print name Dale n bll att Signature,VA erk or sped representative Print name -T' Date If this is a recommended decision,the board will consider the recommended decision on / ElV at Address If the line above is blank,the board does not yet know the date, lime, and place when the recommended dedsion will be considered. To find the information, please call or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si nature,VAB dark or representafive Print name Date mailed to parries DECISION OF THE VALUE ADJUSTMENT BOARD DR-095V � R. 1123 VALUE PETITION Rule12D-1a002F.A.C. Eff.11/23 Monroe County FLORIDA The actions below were taken on your petition. Ill 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), 194,181,196.151,and 197.2425,Florida Statutes. Petition# R230 Parcel ID 9091560 Petitioner name POL GUILLERMO L Property 700 123RD St GULF, MARATHON The petitioner is: taxpayer of record ❑ taxpayers address representative ❑ other, ex lain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presentee by properly appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 2,628,517.00 2. Assessed or classified use value,* if applicable 3. Exempt value,' enter"0" if none 4. Taxable value,* required 2,628,517.00 'All values entered should be county taxable values. School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Property appraiser did present its evidence using mass appraisal data,including a representative sales grid.The eight criteria was followed, See attached. Conclusions of Law By preponderance of the evidence,the properly appraiser has proven its case,the assessment is upheld. I9 Recomme r :ed x,�1,ion of Special Magistrate Finding and conclusions above are recom endations. AraKevin Talbott Signature,sr, -I .• ".t- " — Print name ate • S _ _ S i ADAM Signature,VABderk or s ial representative Print name ate ate If this is a recommended decision,the board will consider the recommended decision on 1 NJ t� at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended dedsion will be considered. To find the information, please call or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si nature,VAB dark or representative Print name _ __ Date mailed to artier R230 700 123 St Marathon, FL FINDINGS OF FACT: The petitioner provided sales for consideration; however,the three sales were not adjusted for any differences, only the gross dollar per square foot was derived.Two of the three sales are improved sites,the third is a vacant site that has been used with the new home built after the sale occurred.This data is not reliable. In addition,the gross dollar per square foot is not sufficient data to support a just value. It should be noted that the property appraiser's office does have the presumption of correctness, they have provided substantial data used to derive the assessed value. It is the petitioner's responsibility to overcome that presumption. Evidence is necessary to overcome the presumption of correctness. I have reviewed and considered all the evidence provided.The petitioner's evidence does not provide adjustments to the sales for the differences,the gross dollar per square foot is - - - - not a reliable indication of market value for single family homes. No adjustments to the sales used were made.Considering the property appraiser has the presumption of correctness,the petitioner has not provided substantial evidence that will overcome that presumption, therefore the assessment is upheld. DECISION OF THE VALUE ADJUSTMENT BOARD DR-085V VALUE PETITION Rule 12D-1e002 FAG, ER 11/23 Monroe County FLORIDA The/actions below were taken on your petition. ,These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1),194.036,194.171(2),194,181,196.151,and 197.2425,Florida Statutes. Petition# R231 Parcel ID 1422797 Petitioner name HENRY MICHAEL Property 435 114 Street Ocean Marathon, FL The petitioner is: r❑ taxpayer of record❑ taxpayer's address representative ❑ other, ex lain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presentee by prcpedyappreiser Action _ Rule 12D-9.025(10),F.A.C. 1. Just value, required 355,960.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0" if none 4.Taxable value,' required 355,960.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Properly appraiser did present its evidence using mass appraisal data,including a representative sales grid.The eight criteria was followed.The petitioner provided one sale for consideration,however the sale was not adjusted for differences,the gross dollar per square foot was derived. This analysis does not take into consideration the differences in quality,condition,amenities,location,etc. In addition,per property appraiser the one sale provided was a damaged home,inferior to the subject. Conclusions of Law By preponderance of the evidence,the properly appraiser has proven Its case,the assessment Is upheld.The gross dollar per square foot is not sufficient data to overcome the property appraises presumption of correctness.One sale is not sufficient data. ❑✓ Rec• ' aix.ed Decision of Special Magistrate Finding and conclusions above are recommendations. /a, Kevin Talbott 1C Sign. d f�F7,m strafe npy�yPrirt{ammee �/l ( Date rrrrrr111111 y /1 1/ Signature, .AB derk'br pecial§ representative Print name �Q't� •ate If this is a recommended decision,the board will consider the recommended decision on I 11 '/ 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 ❑ Final Decision of the Value Adjustment Board Signature,chair, value adjustment board Print name Date of decision S' nature,VAB Berk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-0BSV R. f 85V a VALUE PETITION Rule 12D-16.002 FAG. ER.11123 FLORIDA County Thee actions below were taken on your petition. 2 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), 194,181,196.151,and 197.2425, Florida Statutes.) Petition# R232 Parcel ID 1446564 Petitioner name FERRADAZ ADRIAN D Property 104 Ave D units A 8 e The petitioner is: taxpayer of record❑ taxpayers address representative ❑ other,ex lain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by pmpeny appraiser Action _ Rule 12D-9.02500),F.A.C. 1. Just value, required 2,148,567.00 2. Assessed or classified use value,' if applicable 3. Exempt value,'enter"(1' if none 4. Taxable value,* required 2,148,567.00 'All values entered should be county taxable values. School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Property appraiser did present its evidence using mass appraisal data,including a representative sales grid.The eight criteria was followed.The petitioner provided two sales for consideration,however the sales were not adjusted for differences,only the gross dollar per square foot was derived.This analysis does not take into consideration the differences in quality,condition,amenities,location, etc. The two sales used were located outside of the subjects market area. Conclusions of Law By preponderance of the evidence,the properly appraiser has proven its case,the assessment is upheld.The property appraisers office has proven its case. Recomm �e yr ecislon of Special Magistrate Finding and conclusions above are recommendations. ---� ///�_ 4 _ _ __ _ Kevin Talbott 05/08/2024 P.lisTe (?�,r1Pri name ate Si I ' tidy. _ ___ 7SItI (mS _ b Cll v't-f - Signature,k e k or spec. representative Print name Date If this is a recommended decision,the board will consider the recommended decision on 1) at Address If the line above is blank,the board does not yet know the date, time, and place when the recommended dedsion will be considered. To find the information, please call or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative __ Print name Date mailed to .arlies R232 104 Ave D Coco Plum Key FINDINGS OF FACT: The petitioner provided sales for consideration; however the sales provided were located on Big Pine Key and Big Coppitt Key, outside of the subjects market.The sales were not adjusted for any differences, only the gross dollar per square foot was derived.The gross dollar per square foot analysis is not a reliable indication of just value.The property appraiser did provide sales from the subjects market area,they have been adjusted for differences,these sales do support the just value. It should be noted that the property appraiser's office does have the presumption of correctness, they have provided substantial data used to derive the assessed value. It is the petitioner's responsibility to overcome that presumption. Evidence is necessary to overcome the presumption of correctness. I have reviewed and considered all the evidence provided.The petitioner's evidence does not provide adjustments to the sales for the differences,the gross dollar per square foot is not a reliable indication of market value. No adjustments to the sales used by the petitioner were made. Considering the property appraiser has the presumption of correctness,the petitioner has not provided substantial evidence that will overcome that presumption, therefore the assessment is upheld. DECISION OF THE VALUE ADJUSTMENT BOARD DR 485V E. 11/23 ri VALUE PETITION Rule 12D-1e.002 FAG. ER.11/23 Monroe County FLORIDA The,actions below were taken on your petition. These actions are a recommendation only, not final E These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(0,194.036, 194.171(2),194,181,196.151,and 197.2425,Florida Statutes. _ Petition# R233 Parcel ID 1457914 Petitioner name HENRY MICHAEL Property 57967 Morton St The petitioner is: j taxpayer of record❑taxpayer's address representative ❑ other, ex lain: _ Decision Summary H Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by property appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 1,441,756.00 2. Assessed or classified use value,* if applicable 3. Exempt value,`enter"0" if none 4. Taxable value,` required 1,441,756.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not attend the hearing, did not provide any evidence for reivew,did not show good cause for continuation. Conclusions of Law By preponderance of the evidence,the petition Is denied. ❑✓ Rec me Decision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/08/2024 Signal Istrate Prin name D.te ins �rnMs_ _ - Signature. .'A6 dark o spec representative Print name �p }� Date If this is a recommended decision,the board will consider the recommended decision on 1 t'�"t/ 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si nature,VAB Berk or rreresentative _—_ Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR.R-01/23 VALUE PETITION Rule 12D-16.002FA.C. Ee.11/23 FLORIDA County The actions below were taken on your petition. E21-hese 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), 194,181,196.151,and 197.2425, Florida Statutes.) Petition# R234 Parcel ID 1471755 Petitioner name BOUDET CARLOS A Property 65821 OVERSEAS Hwy 128, LONG KEY The petitioner is: v❑ taxpayer of record❑ taxpayers address - representative ❑ other, explain: Decision Summary ❑� Denied your petition ❑ Granted your petition 0 Granted your petition in part Value Value from Before Board Action After Board Lines 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 514,873.00 2. Assessed or classified use value,* if applicable 3. Exempt value,* enter"0" if none 4. Taxable value,' required 514,873.00 *All values entered should be county taxable values.School and other taxing authority values may differ. (Section 196.031(7),F.S.) Reasons for Decision Fill-in fields wilt expand.or add pages as needed. Findings of Fact Property appraiser did present its evidence using mass appraisal data. including a representative sales grid.The eight criteria was followed.The petitioner provided two sales for consideration,however the sales were not adjusted for differences,only the gross dollar per square foot was derived.This analysis does not take Into consideration the differences in quality,condition,amenities,location,etc. The petitioners evidence does not overcome the property appraisers presumption of correctness. Conclusions of Law By preponderance of the evidence,the property appraiser has proven its case,the assessment is upheld.The property appraisers office has proven its case. R: - . •j m J ded Decision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/08/2024 Signal r cr- i. ma istrate Print name Pale `I � _ 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si nature,VAB dark or representative _ _ Prim name Dale mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-085V VALUE PETITION Rule 12D-16 X2 FAG. VI.11/23 Monroe County FLORIDA The actions below were taken on your petition. Dfihese actions area 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), 194.181, 196.151,and 197.2425, Florida Statutes.) Petition # R236 Parcel ID 8783876 Petitioner name Menendez lenny Property 407 SANCTUARY Dr, KEY LARGO The petitioner is: taxpayer of record ❑ taxpayer's address representative ❑ other,explain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presentee by properryavvrviser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 638,667.00 2. Assessed or classified use value,' if applicable 3. Exempt value,* enter"0" ff none 4. Taxable value,' required 638,667.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide any evidence for reivew,did not show good cause for continuation. Conclusions of Law By preponderance of the evidence,the petition is denied. ❑✓ Rec me ecision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/08/2024 Signet s ag ale Prinkritms S I,r eats -Signature,VAR--clerk or special representative Printt name DatOe,`Ti, 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB Berk or representative _ _ Print name _ Date mailed to rties DECISION OF THE VALUE ADJUSTMENT BOARD DRAe5V R. 11/23 85V VALUE PETITION Rule 12D-16.002 F.O.C. Eff. 11/23 FLORIDA County The actions below were taken on your petition. LY I hese 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), 194.181,196.151,and 197.2425, Florida Statutes.• _ Petition# R237 Parcel ID 1671631 Petitioner name SMITH JONATHAN W Property 978 SHAW Dr, KEY LARGO The petitioner is: r❑ taxpayer of record❑ taxpayer's address representative ❑ other, ex lain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presentedMproperty appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 1,305,829.00 2. Assessed or classified use value,* if applicable _ 3. Exempt value,* enter"0" if none 4. Taxable value,* required 1,305,829.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) R for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Property appraiser did present its evidence using mass appraisal data,including a representative sales grid.The eight criteria was followed.The petitioner provided two sales for consideration,however the sales were not adjusted for differences,only the gross dollar per square foot was derived.This analysis does not take into consideration the differences in quality,condition,amenities,location,etc. The petitioners evidence does not overcome the property appraisers presumption of correctness. Conclusions of Law By preponderance of the evidence,the properly appraiser has proven its case,the assessment is upheld.The property appraisers office has proven its case. L Recom 7'nde•••ecision of Special Magistrate Finding and conclusions above are recommendations. M _ ___ —_ Kevin Talbott _ _ 05/08/2024 /� _ Signature, „ai'4-�j� • '��'a Print name rat mill /us ��2i1-1 signatuFe,- `-clerk or special repr• entat,ve Print name ' Date If this is a recommended decision,the board will consider the recommended decision on / 1 mil ) 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 ❑ Anal Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si nature,VAB clerk or representative _ _ ___ _. Print name Date mailed to •allies ill DECISION OF THE VALUE ADJUSTMENT BOARD DRd65V R. 11/23VALUE PETITION Rule 12D-16002 FA.C. Eff.11/23 Monroe 0County FLORIDA The actions below were taken on your petition. These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I),194.036, 194.171(2), 194.181,196.151,and 197.2425,Florida Statutes. _ Petition# R238 Parcel ID 1711365 Petitioner name 33 BAKER ROAD REVOCABLE Property 33 BAKER Rd, OCEAN REEF The petitioner is: ✓❑ taxpayer of record❑ taxpayer's address representative 0 other,ex lain: Decision Summary j] Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by pmpedy appraiser Action Rule 120-9.025(10),F.AC. 1. Just value, required 2,918,892.00 2. Assessed or classified use value,' if applicable 3. Exempt value,'enter"0"if none 4. Taxable value,' required 2,918,892.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not attend the hearing, did not provide any evidence for reivew,did not show good cause for continuation. Conclusions of Law By preponderance of the evidence,the petition is denied. ❑✓ Re me d ci on of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/08/2024 Sig re, sip ' ITn rak�e,�,����1 � "" Print name at I6raM �S _ name �M-S . /01-1 .Signature.VAl&derk or special representative riot name Date If this is a recommended decision,the board will consider the recommended derision on I LII 1 at Address If the line above is blank,the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR 485V R. 11/23 VALUE PETITION Rule 12D-16.002 FA.C. Ed 11/23 Monroe °County FLORIDA The actions below were taken on your petition. I -These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 194.181,196.151,and 197.2425,Florida Statutes. Petition# R239 Parcel ID 1099040 Petitioner name CONTNEY ROSS Property 96000 OVERSEAS Hwy P9, KEY LARGO The petitioner is: E taxpayer of record❑ taxpayers address representative ❑ other, ex lain: Decision Summary E 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 presented by 5(lO), appraiserAction Rule 12D-9.025 10,F.A.C. 1. Just value, required 699,954.00 2. Assessed or classified use value,* if applicable 3. Exempt value,'enter"0" if none 4. Taxable value' required 699,954.00 *All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F,S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide any evidence for reivew,did not show good cause for continuation. Conclusions of Law By preponderance of the evidence,the petition Is denied. E Reco en d ecision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/08/2024 Signatures i ate Print name eat 8mA Cil Signature,'... clerk Cr specie 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 dedsion will be considered.To find the information, please call or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-aefi � R. 1123 VALUE PETITION Rule 12D-ta 002 FAG. Monroe Et11123 FLORIDA QCounty 2/These actions below were taken on your petition. Uv 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),194.181, 196.151,and 197.2425, Florida Statutes.) Petition# R240 Parcel ID 1254134 Petitioner name ALL AROUND STORAGE 1860 LLC Property 8313 CARIBBEAN Dr E, SUMMERLAND KEY The petitioner is: ❑" taxpayer of record ❑ taxpayers address representative ❑ other,explain: Decision Summary Z Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Value presented by propertypp appraiser Lines 1 and 4 must be completed TRIM Notice Action Rule 12D-9.025(10),F.A.C. 1- Just value, required 920,536.00 2.Assessed or classified use value,* if applicable 3. Exempt value,' enter"0" if none 4. Taxable value,* required 920,536.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Property appraiser did present its evidence using mass appraisal data,including a representative sales grid.The eight criteria was followed.The petitioner provided two sales for consideration,however the sales were not adjusted for differences,only the gross dollar per square foot was derived.This analysis does not take into consideration the differences in quality,condition,amenities,location,etc. The petitioners evidence does not overcome the property appraisers presumption of correctness Conclusions of Law By preponderance of the evidence,the property appraiser has proven its case,the assessment is upheld.The property appraisers office has proven its case. ru Recom1 -ndAJa ecision of Special Magistrate Finding and conclusions above are recommendations. rAr Kevin Talbott 05/08/2024 Signature V 0;_3F.!/'?i f>t Print name/A"`/ 49r�1b.//1 d Signature,V V clerk or special representative Print name ^Q, Date �I If this is a recommended decision,the board will consider the recommended decision on J� 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 ❑ Final Decision of the Value Adjustment Board Signature, chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-085V rilli VALUE PETITION Rule 120-16.002FAC. Eff.11/23 FLORIDAMonroe @County Thy actions below were taken on your petition. I These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I), 194.036, 194.171(2),194.181,196.151,and 197.2425,Florida Statutes.) Petition# R241 Parcel ID 1484385 Petitioner name DIAZ RAFAEL ALFONSO REV TRUST 02/' Property 71 W PLAZA GRANADA, LOWER The petitioner is: ✓❑ taxpayer of record❑ taxpayers address MATECUMBE KEY representative ❑ other,explain: __ _ Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Before Board Action Value Value from appraiser After Board by property Lines 1 and 4 must be completed TRIM Notice Value presented a iser Action Rule 12D-9.025(10), F.A.C. 1. Just value, required 1,355,592.00 2. Assessed or classified use value,' if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,' required 1,355,592.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Property appraiser did present its evidence using mass appraisal data,including a representative sales grid.The eight criteria was followed.The petitioner provided sales for consideration, however the sales were not adjusted for differences,only the gross dollar per square foot was derived.This analysis does not take Into consideration the differences in quality,condition,amenities,location,etc. The petitioners evidence does not overcome the properly appraisers presumption of correctness Conclusions of Law By preponderance of the evidence,the property appraiser has proven its case,the assessment is upheld.The property appraisers office has proven its cas / (J Recom fnd- . V I ision of Special Magistrate Finding and conclusions above are recommendations. C41Kevin Talbott 05/08/2024 Signalur= Print name D to Zv _ /Q1�?vV15 c1�i21-1Signature, _ 1 d-rk or special representative Print name Q,,-, Date --j' If this is a recommended decision, the board will consider the recommended decision on 1 D O at Address if the line above is blank,the board does not yet know the date, time, and place when the recommended dedsion will be considered. To find the information, please call or visit our website at ❑ Final Decision of the Value Adjustment Board Signature.chair,value adjustment board Print name Date of decision Signature,VAB Berk or representative Print name Date mailed to parties iii DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R. 11/23 VALUE PETITION Rule 12D-18.002FA.C. Monroe EX.11/23 FLORIDA �Counry The actions below were taken on your petition. [These actions are a recommendation only, not final [' These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I),194.036, 194.171(2),194.181,196.151,and 197.2425, Florida Statutes. Petition# R242 Parcel ID 1556629 Petitioner name HANCA LLC Property 537 OCEAN CAY Dr, KEY LARGO The petitioner is: ❑✓ taxpayer of record ❑ taxpayers address representative ❑ other,ex lain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser ActionRule 12D-9.025(10),F.A.C. 1. Just value, required 5,208,727.00 2. Assessed or classified use value,' if applicable 3. Exempt value,' enter"0" if none 4. Taxable value,' required 5,208,727.00 'All values entered should be county taxable values.School and other taxing authority values may differ,(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Property appraiser did present its evidence using mass appraisal data,including a representative sales grid.The eight criteria was followed.The petitioner provided sales for consideration,however the sales were not adjusted for differences,only the gross dollar per square foot was derived.This analysis does not take into consideration the differences in quality,condition,amenities,location,etc. The petitioners evidence does not overcome the property appraisers presumption of correctness Conclusions of Law By preponderance of the evidence,the property appraiser has proven its case,the assessment is upheld.The property appraisers office has proven its case. aReco a cision of Special Magistrate Finding and conclusions above are recommendations. i Kevin Talbott 05/08/2024 Signatur t .te Print name ;ale ►Mrn , �s 6I Sigrralw , d B clerk a special rep(esenlative Print name Date If this is a recommended decision, the board will consider the recommended decision on 1 V; at Address If the line above is blank,the board does not yet know the dale, time, and place when the recommended derision will be considered.To find the information, please call or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si nature,VAB clerk or representative __ Print name Date mailed to parties R242 537 OCEAN CAY Dr, KEY LARGO FINDINGS OF FACT: The petitioner provided sales for consideration; however the sales provided were not adjusted for differences, only the gross price per square foot was derived.The gross dollar per square foot analysis is not a reliable indication of value. This analysis does not take into consideration the differences between the subject and the comps,such as quality, condition, site, location, view and amenities. The property appraiser did provide sales from the subjects market area,they have been adjusted for differences, these sales do support the just value. It should be noted that the property appraiser's office does have the presumption of correctness,they have provided substantial data used to derive the assessed value. It is the petitioner's responsibility to overcome that presumption. Evidence is necessary to overcome the presumption of correctness. I have reviewed and considered all the evidence provided.The petitioner's evidence does not provide adjustments to the sales for the differences,the gross dollar per square foot is not a reliable indication of market value. No adjustments to the sales used by the petitioner were made. Considering the property appraiser has the presumption of correctness,the petitioner has not provided substantial evidence that will overcome that presumption, therefore the assessment is upheld. DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R. 11/23 VALUE PETITION Rule 120-16,002 FA.C. Monroe Eft 11/23 FLORIDA OCounty Thehe actions below were taken on your petition. IJ 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),194.181,196.151,and 197.2425,Florida Statutes.) _ Petition# R243 Parcel ID 1601853 Petitioner name FERNANDEZ RADEGUNDE Property 319 OLEANDER Dr,TAVERNIER The petitioner is: ❑✓ taxpayer of record ❑ taxpayer's address representative El other,ex lain: _ Decision Summary ❑� Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value lxesededMproperty appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 655,091.00 2. Assessed or classified use value,' if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,' required 655,091.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Property appraiser the present its evidence using mass appraisal data,including a representative sales grid.The eight criteria was followed.The petitioner provided sales for consideration, however the sales were not adjusted for differences,only the gross dollar per square foot was derived.This analysis does not take into consideration the differences in quality,condition,amenities,location,etc. Two of the petitioners sales were on inferior plugged canals. Conclusions of Law By preponderance of the evidence,the property appraiser has proven its case,the assessment is upheld. Recom nd cision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/08/2024 Signa e 'skate Print natne Date /���1 till ���/��1((] Sign e,V B e or specie representative Print name ,(� Date ,� If this is a recommended decision,the board will consider the recommended decision on 1 '/lV 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAS Berk or representative Print name Date mailed to •arties • DECISION OF THE VALUE ADJUSTMENT BOARD DR-4e2R. 3 VALUE PETITION Rule I2D-16.002 FAG. ER.11/23 Monroe County FLORIDA Th9 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), 194.181, 196.151,and 197.2425, Florida Statutes. Petition# R244 Parcel ID 1602957 Petitioner name AYES JULIO FAMILY TRUST Property The petitioner is: ✓❑ taxpayer of record 0 taxpayers address 149 BURGUNDY Dr, TAVERNER representative ❑ other, ex lain: _ Decision Summary Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by properly appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 773,538.00 2. Assessed or classified use value,* if applicable 3. Exempt value,"enter"0" if none 4.Taxable value," required 773,530.00 *All values entered should be county taxable values. School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Property appraiser did present its evidence using mass appraisal data,including a representative sales grid.The eight criteria was followed.The petitioner provided sales for consideration,however the sales were not adjusted for differences,only the gross dollar per square foot was derived.This analysis does not take into consideration the differences in quality,condition,amenities,location,etc. Two of the petitioners sales were on inferior plugged canals. Conclusions of Law By preponderance of the evidence,the property appraiser has proven its case,the assessment is upheld. 1. Reco it end,d Decision of Special Magistrate Finding and conclusions above are recommendations. _ rs. Kevin Talbott 05/08/2024 :f4!. i.m.estate - _-- Print name � e Signature. um's dery o special representative Print name ( Date If this is a recommended decision,the board will consider the recommended decision on f V1J at Address If the line above is blank,the board does not yet know the dale, time, and place when the recommended decision will be considered.To find the information, please call or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si nature,VAB clerk or re resentalive Print name Date mailed to•arties DI DECISION OF THE VALUE ADJUSTMENT BOARD DR-085V R. 11/23 VALUE PETITION Rule 120-1e.002 F.A.C. Monroe Eft 11123 FLORIDA QCounty 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),194.181,196.151,and 197.2425, Florida Statutes. _ Petition# R245 Parcel 10 1620521 Petitioner name MONTERO FELIX Property 45 SEAGATE Blvd, KEY LARGO The petitioner is: ✓❑ taxpayer of record❑ taxpayers address representative ❑ other,ex lain: Decision Summary 2 Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presentee by properly appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 1,501,486.00 t 2. Assessed or classified use value," if applicable 3. Exempt value,' enter"0" if none 4. Taxable value,* required 1,501,486.00 *NI values entered should be county taxable values.School and other taxing authority values may differ.(Secfion 196.031(7),F.S.) I Reasons for Decision Fill-in fields will expand.or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide any evidence for reivew,did not show good cause for continuation. Conclusions of Law By preponderance of the evidence,the petition is denied.7❑✓ Rec me cislon of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/08/2024 Sign e,s m 'sir \,,hpr_iinttf nam Dat Signature;V derk or special representative Print na� Date If this is a recommended decision,the board will consider the recommended decision on 11M) 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si nature,VAB clerk or representative Print name Date mailed to •arties DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V ill VALUE PETITION Rule 12D-16.002 F.A.C. Monroe Efl,11/23 FLORIDA OCaunry Th actions below were taken on your petition. ni 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), 194.181, 196.151,and 197.2425,Florida Statutes.) Petition# R246 Parcel ID 1620521 Petitioner name FERNANDEZ JOSE R Property 108 4TH Ln, KEY LARGO The petitioner is: El taxpayer of record❑ taxpayers address representative ❑ other,explain: Decision Summary ❑• Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presenkd by pmpedy appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 1,193,745.00 2. Assessed or classified use value,' if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,* required I 1,193,745.00 'MI values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide any evidence for reivew,did not show good cause for continuation. Conclusions of Law By preponderance of the evidence,the petition is denied. E Rec m - yi Decision of Special Magistrate Finding and conclusions above are recommendations. r'/�_ - i _ Kevin Talbott 05/08/2024 Signal e..5 I. is aplslrat int name ire te I 110 Signatur(s�(yjilltjderk(/Wsspepenal representative `�1/1IP/IrliM o)Iryama S Date r If this is a recommended decision,the board will consider the recommended derision on—rgyV 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name- Date of decision Signature,VAB Berk or representative Print name Date mailed to parties a DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V VALUE PETITION Rule 120-16.002 FAC. Monroe EX.11123 FLORIDA QCounry Thy actions below were taken on your petition. Fr 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),194.181,196.151,and 197.2425,Florida Statutes. Petition# R247 Parcel ID 1681547 Petitioner name DOHERTY CHRISTOPHER D Property 17 POISONWOOD Rd, KEY LARGO The petitioner is: ✓❑ taxpayer of record ❑ taxpayers address representative ❑other,ex lain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 1,856,774.00 2. Assessed or classified use value,* if applicable 3. Exempt value,'enter"0" if none 4. Taxable value,' required 1,856,774.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) i Reasons for Decision Fitl-in Gelds will expand,or add pages as needed. Findings of Fact Property appraiser did present its evidence using mass appraisal data,including a representative sales grid.The eight criteria was followed.The petitioner provided sales for consideration,however the sales were not adjusted for differences,only the gross dollar per square foot was derived.This analysis does not take into consideration the differences in quality,condition,amenities,location,etc. Petitioners data does not provide reliable data for just value.The property appraiser has supported its case. Conclusions of Law By preponderance of the evidence,the properly appraiser has proven its case,the assessment is upheld. ❑O Recomm>rded r ' I,ion of Special Magistrate Finding and conclusions above are recommendations. �n'/.,, Kevin Talbott 0 510 8/2 0 24 Signet sr` •,,, I, "C.- Prim name Date ati -Sigfr're,VADde or special representative Print name Dale If this is a recommended decision,the board will consider the recommended dedsion on r at Address ff the line above is blank,the board does not yet know the date, time, and place when the recommended dedsion will be considered. To find the information, please call or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si nature,VAB clerk or representative _ _ Print nerve Date mailed to parties ird DECISION OF THE VALUE ADJUSTMENT BOARD DRdBSV R. 11/23 85V VALUE PETITION Rule 120-16.002 FAC. Monroe ER.11/23 FLORIDA OCounry The;actions below were taken on your petition. gethese 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), 194.181, 196.151,and 197.2425,Florida Statutes.) Petition# R248 Parcel ID 8929534 Petitioner name DURAN RAMON J Property 5040 Sunset Village Dr The petitioner is: ❑✓ taxpayer of record❑ taxpayer's address representative ❑ other,ex lain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by properly appraiser Action Rule 12D-9.02500),F.A.C. 1. Just value, required 558,825.00 2. Assessed or classified use value,' if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,' required 558,825.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision __ Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide any evidence for reivew,did not show good cause for continuation. Conclusions of Law By preponderance of the evidence,the petition is denied. E Rec• m- . . e• Decision of Special Magistrate Finding and conclusions above are recommendations. IT //� [���yK�evinr„T�Ia�lbooft I 05/08/2,0022"44./� A If '%Fate S.Zi'Lin/ I'/,r4 � _DatT 1 Signature-,VAS-clerk or special representative Print name Date If this is a recommended decision,the board will consider the recommended decision on ) "1Jf/ 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Dale of decision Si nature,VAB clerk or representative Print name Date mailed to •arties rill DECISION OF THE VALUE ADJUSTMENT BOARD DR-465V VALUE PETITION Rule 120-18.002 FA.C. Monroe Eft 11/23 FLORIDA QCounty 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 tight to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1),194.036, 194.171(2), 194.181, 196.151,and 197.2425,Florida Statutes.) Petition it R249 Parcel ID 9098648 Petitioner name MARATON SOLIMAR LLC property 461 5TH St 461, KEY COLONY BEACH The petitioner is: 0 taxpayer of record D taxpayers address representative ❑ other,explain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by papertyappraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 746,345.00 2. Assessed or classified use value,' if applicable 3. Exempt value,'enter"0" if none 4. Taxable value,' required 746,345.00 *A11 values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide any evidence for reivew.did not show good cause for continuation. Conclusions of Law By preponderance of the evidence,the petition is denied. ❑✓ Re m e cision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/08/2024 Sign re,s i ist Sig n e agte mts Signature, t I4 _B clerk orspecial representative Print name f Date � If this is a recommended decision, the board will consider the recommended decision on 1� at Address If the line above is blank,the board does not yet know the date, time, and place when the recommended decision will be considered.To find the information, please call or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name - Date of decision Si nature,VAB clerk or representative _ Print name Date mailed to parties �! DECISION OF THE VALUE ADJUSTMENT BOARD R 11123 R 1V.3 VALUE PETITION Rule 12D-160El.11I Eff.11i23 FLORIDA Monroe County The actions below were taken on your petition. a 1 hese 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), 194.181, 196.151,and 197.2425, Florida Statutes.) Petition# C-281 Parcel ID 1119806 Petitioner name WHARF MARINA INC Property 1622 Overseas Hwy Marathon, FL The petitioner is: ✓❑ taxpayer of record 0 taxpayer's address representative ❑ other,explain: Decision Summary ❑ Denied your petition (] Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice wawa le 12D-9.0senied property afgraise Action Rule 12D�9.0251f0),F.F.C. 1. Just value, required_ 2,740,518.00 2. Assessed or classified use value,*if applicable 3. Exempt value,'enter"O if none 4. Taxable value,' required 2,740,518.00 'NI values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S) Reasons for Decision Fill-in fields will expand,or add pages as needed Findings of Fact Petitioners evidence along with public records data did in fact reflect the improvements were at the end of their economic life as of Of/01/2023, Petitioner Conclusions of Law Based upon the preponderance of the evidence in the findings of fact,the improvement value has been removed from the just value. The evidence provided does indicate the improvements as of 01/01/2023,did not contribute value to the site. L IS fj, om - • d ecision of Special Magistrate Finding and conclusions above are recommendations. / r •� Kevin Talbott 05/14/2024 Sit-fur• s•= mae'strata Print name Date �w :1�uhf� k chi A%iams. sliotay —Signature,VAS de or spode!representative Print na e Dale If this is a recommended decision, the board will consider the recommended decisicn on nip 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 ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of derision Signature,VAB clerk or representative Print name Date mailed to parties C281 1622 Overseas Highway Marathon, FL 33050 FINDINGS OF FACT: The petitioner provided an inspection report that did reflect the utility disconnect and a demo permit.The electrical was removed as of 12/21/2022.The demo permit was putted on 10/25/2022.The petitioner also provided a photo of the site from 02/06/2023 although it was after the effective date of 01/01/2023, it is my opinion based on the facts that the building had reached the end of its economic life and did not contr bute value to the site. The property appraiser did request evidence that the building was removed by way of demo cost, hauling fees, etc, while this data should have been provided it does not overcome the fact that this older building had no utility service as of 01/01/2023 and may or may not have been demolished as of that date.Whether or not it was demolished, it had reached the end of its economic life, therefore it has been removed from the just value. DECISION OF THE VALUE ADJUSTMENT BOARD DR-08R. 23 VALUE PETITION Rule 12D-16.002 F.A.C. MonroeEn.11/23 M County FLORIDA Thp actions below were taken on your petition. These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I),194.036,194.171(2),194.181,196.151,and 197.2425,Florida Statutes.) Petition# C282 Parcel ID 1013137 Petitioner name C AND K PROPERTY INC Property 617 Whitehead St Key West, FL The petitioner is: El taxpayer of record❑ taxpayers address representative ❑other,explain: Decision Summary 0 Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value preserved%'property appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 1,856,774.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0"if none 4. Taxable value,* required 1,856,774.00 *All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision _ Fill-in fields will expand, or add pages as needed. Findings of Fact Property appraiser did not present its evidence at the hearing,due to the fact that the petitioners evidence had nothing to do with the subject property.The petitioner was not at the hearing,evidence sent for consideration were two residential sales from Tavernier. In this case.the property appraisers presumption of correctness is upheld. Petitioner provided no evidence that was relevant for consideration. . Conclusions of Law Property appaisers presumption of correctness is upheld,petition is denied. ❑•' Recom d= • D DTI-ion of Special Magistrate Finding and conclusions above are recommendations. Is1 Kevin Talbott 05/08/2024 Signature, .+'�'a - ' Print name Da e Atom S 44 . 12 ' S11 I Signature,VAr der or sp- ial 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 dedsion will be considered. To find the information, please call or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to rties DECISION OF THE VALUE ADJUSTMENT BOARD DRdaSV • R. 11/23 VALUE PETITION Rule 12D-16.002 FAG.Monroe Eff.11/23 FLORIDA QCounty TI30 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), 194.181,196.151,and 197.2425, Florida Statutes. Petition# C283 Parcel ID 1412538 Petitioner name BURITICA MARATHON 76 LLC Property 11400 OVERSEAS Hwy, MARATHON The petitioner is: ✓❑ taxpayer of record ❑ taxpayer's address representative ❑ other,ex lain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by pmDeN appraiser Action Rule 120-9.025(10), F.A.C. 1. Just value, required 3,034,295.00 2. Assessed or classified use value," if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,* required 3,034,295.00 "All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision _ _ Fill-in fields will expand,or add pages as needed. Findings of Fact Properly appraiser did not present its evidence at the hearing.Petitioners evidence was considered, petitioner did not attend the hearing.Petitioners loaded cap rate used in incorrect mileage,data was not reliable.The petitioner was not at the hearing,evidence was not reliable.The property appraisers presumption of correctness is upheld. . Conclusions of Law By preponderance of the evidence,the property appraiser has proven its case,the assessment is upheld. ❑✓ Recomm de ision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/08/2024 Signa cial aw ✓• "J ,. Print '- 1 Da -Si s,VAeclerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended dedsion on at Address If the line above is blank,the board does not yet know the date, time, and place when the recommended dedsion will be considered.To find the information, please call or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si nature,VAB Berk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR.11/23 1.1 Monroe VALUE PETITION Rule 12D-16.002 F.A.C. Ee.11123 FLORIDA QCounry Thy actions below were taken on your petition. ir 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), 194,181,196.151,and 197.2425,Florida Statutes.) Petition# C284 Parcel ID 1568384 Petitioner name CHD INVESTMENTS LLC Property 102001 OVERSEAS Hwy, KEY LARGO The petitioner is: E taxpayer of record❑ taxpayer's address representative ❑ other,ex lain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition 0 Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presentedby property appraiser Action Rule 12D-9.025(10), F.A.C. 1. Just value, required _ 614,557.00 2. Assessed or classified use value,' if applicable 3. Exempt value,'enter"0" if none 4. Taxable value,' required 614,557.00 *NI values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact - Petitioner did not attend the hearing,did not provide any evidence for reivew,did not show good cause for continuation. Conclusions of Law By preponderance of the evidence,the petition is denied. ❑✓ Re; •mm-n• _ •/r > ision of Special Magistrate Finding and conclusions above are recommendations. WeirdKevin Talbon 05/08/2024 Sign.. e. -p- am isttrrate� �/��' ,�,yPrrrint name ,(�c Date • Signature,VAB Berk 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 derision will be considered. To find the information, please call or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si nature,VAB Berk or representative _ Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V Ird VALUE PETITION Rule 12D-16.002 FA.C, Monroe En.11/23 FLORIDA OCounty The actions below were taken on your petition. 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),194,181,196.151,and 197.2425,Florida Statutes.) Petition# C072 Parcel ID 1282243 Petitioner name CLP LITTLE TORCH LLC property 28501 CHANNEL VIEW Dr, LITTLE TORCH The petitioner is: 0 taxpayer of record❑ taxpayer's address KEY representative ❑ other, explain: _ Decision Summary 0 Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines l and 4 must be completed TRIM Notice value presented by property appraeer Action Rule 12D-9.025(14 F.A.C. 1. Just value, required 15,431,674.00 2. Assessed or classified use value,* if applicable 3. Exempt value,`enter"0" if none 4. Taxable value,* required 15,431,674.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) l Rve wa for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Property appraiser presented its evidence supporting the Just value.The peitioner presented a proforma using projected insurance expenses,and the historical income. Per the property appraisers office,an owner will typically increase the rents to account for the increase in expenses,this was not accounted for,petitioner did not argue this or provide evidence to the contrary.See attached. Conclusions of Law By preponderance of the evidence,the property appraiser has proven its case.The assessment Is upheld. Petitioners evidence was not sufficient to overcome the presumption of correctness. E Rec m cision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/21/2024 Signet e,sp al agistra Print name Date .r96xtUxa, S.M. ABRAMS 5/24/24 Signature, AB 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 yetAcapwnthe chte,rtime, and place when the recommended decision will be considered. To find the information, please call aup-"D-epti or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties C072 28501 CHANNEL VIEW Dr, LITTLE TORCH KEY FINDINGS OF FACT: The property appraiser did present its evidence, including a sales and income analysis.The sales and income approaches to value did more than support their estimated just value. The cap rate used was reasonable, income was stated income from the state. The petitioner evidence included projected increased insurance figures with the historical income estimates.The property appraiser argued that the projections did not include an income increase that often occurs when there are increases in expenses. No response provided from the petitioner and no evidence to rebut that statement. It should be noted that the property appraiser's office does have the presumption of correctness,they have provided substantial data that does support the just value. It is the petitioner's responsibility to overcome that presumption. Evidence is necessary to overcome the presumption of correctness. I have reviewed and considered all the evidence provided.The petitioner's evidence does have many articles discussing the impact to commercial property due to the insurance increases.While these are valid concerns, it does not address the possible projected increase in income.Considering the property appraiser has the presumption of correctness,the petitioner has not provided substantial evidence that will overcome that presumption, therefore the assessment is upheld. DECISION OF THE VALUE ADJUSTMENT BOARD R. 11/23 I . DR 4BSV VALUE PETITION Rule 12D-16.002 F.A C. Eff.1123 A4tnrec County FLORIDA Theactions below were taken on your petition. These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(l), 194.036,194.171(2),194.181, 196.151,and 197.2425,Florida Statutes.) Petition # R008 Parcel ID 8657820 Petitioner name RODRIGUEZ MARISA Property 75020 OVERSEAS Hwy, LOWER The petitioner is: E taxpayer of record ❑ taxpayers address MATECUMBE KEY representative ❑ other, explain: Decision Summary 0 Denied your petition 0 Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value Rule sented appraiser Action _ Rule 1269.025(10),F.A.C. 1. Just value, required 2,201,948.00 2. Assessed or classified use value,' if applicable 3. Exempt value,* enter"0"if none 4.Taxable value,* required 2,201,948.00 'All values entered should be county taxable values.School and other taxing authority values may differ. (Section 196.031(7),F.S.) 1 R.--,for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not attend the hearing, did not provide evidence,did not show good cause for continuation. Conclusions of Law Based on the preponderance of the evidence,the assessment is upheld. [✓Deco en e isbon of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/22/2024 Signal •spa strat Print name Date 46 S.M. ABRAMS 5/24/24 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 305-295-3950 or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR 485V AI VALUE PETITION • Rule 12D-16.002 Fa.c. En.t1/23 Monroe County FLORIDA The actions below were taken on your petition. E 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),194.181,196.151,and 197.2425,Florida Statutes.) Petition# CO24 Parcel ID 1096806 Petitioner name WHEELER ALEXA L REV TR 05/28/1997 Property 98500 OVERSEAS Hwy, KEY LARGO The petitioner is: ✓❑ taxpayer of record❑ taxpayer's address representative ❑ other, explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Value presented by property appraiser Lines 1 and 4 must be completed TRIM Notice Rule 12D-9.025(10),P.A.C. Action 1. Just value, required 1,133,453.00 2.Assessed or classified use value," if applicable 3. Exempt value? enter"0" if none 4. Taxable value? required 1,133,453.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide evidence,did not show good cause for continuation. Conclusions of Law Based on the preponderance of the evidence,the assessment Is upheld. E Re •m ' • • • Decision of Special Magistrate Finding and conclusions above are recommendations. meal Kevin Talbott 05/22/2024 Sign re, •- I: agi Irate Print name Date 5' 46attmm S.M. ABRAMS 5/24/24 Signature,'aB Berk 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 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si•nature,VAB clerk or -• esentative Print name Date mailed to •anies DECISION OF THE VALUE ADJUSTMENT BOARD DR-485VR. 11/23 VALUE PETITION Rule 12D-16.002 F.A.C. Eff.1123 Monroe county FLORIDA The actions below were taken on your petition. 2 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),194,181,196.151,and 197.2425,Florida Statutes.) Petition # CO25 Parcel ID 1500771 Petitioner name WHEELER ALEXA L REV TRUST 5/28/199 Property 120 PORTO SALVO Dr, PLANTATION KEY The petitioner is: ✓❑ taxpayer of record❑taxpayer's address representative ❑ other,explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by property appraisar Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 526,232.00 2. Assessed or classified use value,* if applicable 3. Exempt value,'enter"0" if none 4. Taxable value,* required 526,232.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide evidence,did not show good cause for continuation. Conclusions of Law Based on the preponderance of the evidence,the assessment Is upheld. ❑✓ Reco;r end- • •ecision of Special Magistrate Finding and conclusions above are recommendations. rawb Kevin Talbott 05/22/2024 Signs'e. :•• '.I magistra'• Print name Date �a�yy Q6zw�ca S.M. ABRAMS 05/24/24 Signature,Va 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 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board • Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative - - Print name Dale malted to • 'es 2 DECISION OF THE VALUE ADJUSTMENT BOARD DR-4E5V VALUE PETITION Rule 120-16.002 RAC. MONROE En.11/23 FLORIDA County The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1),194.036, 194.171(2),194.181,196.151,ant 197.2425,Florida Statutes.) Petition# C048 Parcel ID 8732767 Petitioner name Robed Garcia Property 57 Front St The petitioner is: 0 taxpayer of record ❑✓ taxpayer's address representative ❑ other, explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented try property appraiser Action Rule 12D.9.025(10),F.A.C. 1. Just value, required - 2,795,144.00 2. Assessed or classified use value,* If applicable 3. Exempt value,*enter"0" if none 4. Taxable value,' required 2,795,144.00 *All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) I-Reason-for-Decision Fill-in fields vnll expand,or add pages as needed. Findings of Fact Petitioner did not submit evidence for consideration,did not attend the hearing,did not show good cause for continuation. Conclusions of Law By preponderance of the evidence the assessment is upheld. E Recom nde of Special Magistrate Finding and conclusions above are recommendations. f(�/� it Kevin Talbott 05/25/2024 Signature pedal trae Print name Date 46a¢nnm S.M. ABRAMS 5.28.24 Signature,' rk 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 dedsion will be considered. To find the information, please call 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties Sr DECISION OF THE VALUE ADJUSTMENT BOARD a Al Rule 12D-16.0 VALUE PETITION 02FAC. Ed.11123 FLORIDAMONROE QCounty 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), 194.181, 196.151,anc 197.2425, Florida Statutes.) Petition# C049 Parcel ID 1002101 Petitioner name Robert Garcia Property 2319 N ROOSEVELT Blvd 50, KEY WEST The petitioner is: 0 taxpayer of record❑✓ taxpayer's address representative 0 other,explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presentee by pmpemy appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 15,020,948.00 2.Assessed or classified use value," if applicable 3. Exempt value," enter"0" if none 4.Taxable value," required 15,020,948.00 "PJl values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) -Reasons for_Decislon Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not submit evidence for consideration,did not attend the hearing,did not show good cause for continuation. Conclusions of Law By preponderance of the evidence the assessment Is upheld. E Rec ende ecision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/25/2024 Signatu ,ape a Print name Date Sao.4644u42. S.M. ABRAMS 5.28.24 - -S' to VASVc/lerk 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;cn wQr1 dst Lme, and place when the recommended decision will be considered.To find the Information, please call WS-LUD'39UU or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-095V e R. 1123 VALUE PETITION Rule 12D-16.002FsC. MONROE Ell 11'23 FLORIDA QCounty 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),194.181, 196.151,anc 197.2425,Florida Statutes.) Petition# C050 Parcel ID 1093734 Petitioner name Robert Garcia Property 103800 OVERSEAS Hwy, KEY LARGO The petitioner is: ❑ taxpayer of record E taxpayer's address representative ❑ other,explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appals. Action Rule iffi9.025(10).F.A.C. 1. Just value, required 15,559,549.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,*required 15,559,949.00 'All values entered should be county taxable values.School and other taxing authority values may differ,(Section 196.031(7),F.S.) I Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fad Petitioner did not submit evidence for consideration,did not attend the hearing,did not show good cause for continuation. Conclusions of Law By preponderance of the evidence the assessment is upheld. E Recom de -islon of Special Magistrate Finding and conclusions above are recommendations, ti Av Kevin Talbott 05/25/2024 Signature, vial . L.'e r Print name Date .46-1-2/xa- S.M. ABRAMS 5.28.24 Signature, - dark or special representative Print name Date If this Is a recommended decision,the board will consider the recommended decision on at Address If the Ilne above is Wank,the board does not yet know the date,time, and place when the recommended decision will be considered.To find the information, please call 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Dale of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-0R. 123 VALUE PETITION Rifts 12D-16.002 F.A.C. MONROE Eft.11..23 FLORIDA QCounty 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),194.1131, 196.151,anc 1972425,Florida Statutes.) Petition# C051 Parcel ID 1553212 Petitioner name Robert Garcia Property The petitioner is: ❑ taxpayer of record El taxpayer's address 99701 OVERSEAS Hwy, KEY LARGO representative ❑ other,explain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D-9.025(10).F.A.C. 1. Just value, required 23,502,514.00 2. Assessed or classified use value,` if applicable 3. Exempt value,' enter"0"if none 4. Taxable value,*required 23,502,514.00 *All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) r Reasons for-Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not submit evidence for consideration,did not attend the hearing,did not show good cause for continuation. Conclusions of Law By preponderance of the evidence the assessment is upheld. ❑✓ Recom end ion of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/25/2024 Signature, ecia m 1 to Print name Date a/re ad S.M. ABRAMS 5.28.24 Signature,V 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 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties l DECISION OF THE VALUE ADJUSTMENT BOARD DR-085V R. 1123 VALUE PETITION Rule 12D-16.002 FA.c. MONROE Eff.7v23 FLORIDA QCounty The actions below were taken on your petition. O 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),194,181,196.151,and 197.2425,Florida Statutes.) Petition ft C052 Parcel ID 8732431 Petitioner name Robert Garcia Property 271 Front St Key West, FL The petitioner is: ❑ taxpayer of record E taxpayers address representative 0 other,explain: _ Decision Summary ii Denied your petition ❑ Granted your petition ❑ Granted your petition In part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Valve presented by properly aissr Action Rule 120-9.025(10),F.AAP a.C. 1. Just value, required 98,402,608.00 2. Assessed or classified use value,` if applicable 3. Exempt value,`enter"0"if none 4. Taxable value,* required 98,402,608.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) f Reasons-for-Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not submit evidence for consideration,did not attend the hearing,did not show good cause for continuation. Conclusions of Law By preponderance of the evidence the assessment Is upheld. ❑✓ Recom en d ision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/25/2024 Signature pecia is at Print name Date 4 ,rQ61�2yy S.M. Abrams 5.28.24 Signature,VA /erk 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 ca11305-295-395u or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative ____ Print name Date mailed to parties R-48 DECISION OF THE VALUE ADJUSTMENT BOARD R. 11/23 Monroe VALUE PETITION Rule 12D-16.002 F.A C. Efl.1123 FLORIDA QCounty The actions below were taken on your petition. ✓❑ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(I), 194.036, 194.171(2),194.181,196.151,and _197.2425,FIg6Qa Statutes.) Petition# R077 Parcel ID 9092693 Petitioner name BANYAN COURT DEVELOPMENT LLC Property 202-212 FRONT St, KEY WEST The petitioner is: ✓❑taxpayer of record❑ taxpayers address representative ❑other,explain;_ Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by property appraiser Action _ Rule 12D-9.025(10),F.A.C. 1. Just value, required 3,289,539.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0"if none 4. Taxable value,' required 3,289,539.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide evidence,did not show good cause for continuation. Conclusions of Law Based on the preponderance of the evidence,the assessment is upheld. ❑� Reco - mendl/y ecision of Special Magistrate Finding and conclusions above are recommendations. i Kevin Talbott 05/22/2024 Signet asp>'"'rapistr Print name Date 5' " 46taio9.41- S.M. Abrams 5/24/24 Signature,V,/derk 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 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature.chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties 1 DECISION OF THE VALUE ADJUSTMENT BOARD aRitns 11 VALUE PETITION Rule 12D-16.002F.A C. Monroe Efl.11f23 FLORIDA County The actions below were taken on your petition, E 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), 194.181, 196.151,and 197.2425,Florida Statutes.) Petition# R078 Parcel ID 9092696 Petitioner name BANYAN COURT DEVELOPMENT LLC Property 228-238 FRONT St, KEY WEST The petitioner is: ✓❑taxpayer of record 0 taxpayers address representative ❑ other, explain: Decision Summary 2 Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value Rule sented PAC. Action Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 2,638,736.00 2. Assessed or classified use value,* if applicable 3. Exempt value,' enter"0" if none 4. Taxable value,* required 2,638,736.00 "All values entered should be county taxable values.School and other taxing authority values may differ. (Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide evidence,did not show good cause for continuation. Conclusions of Law Based on the preponderance of the evidence,the assessment is upheld. E R mcision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/22/2024 Si ature.s i magistrate Print name Date Sa.A46awad, S.M. Abrams 5/25/24 Signature,VAaderk 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 ca11305-295-395u or visit our website at , ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Dale of decision Signature.VAB clerk or representative Print name ___ Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-0BSV � R. 11/23 VALUE PETITION Rule 120-16.002 FAC. Monroe Ee.11Q3 FLORIDA ['County The actions below were taken on your petition. ❑� These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2094.181, 196.151,and 197.2425, Florida Statutes.) Petition# R079 Parcel ID 9092695 Petitioner name BANYAN COURT DEVELOPMENT LLC Property 214-226 FRONT St, KEY WEST The petitioner is: E taxpayer of record ❑taxpayer's address representative 0 other,explain: Decision Summary I] Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Acton 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 4,001,531.00 2.Assessed or classified use value,* if applicable 3. Exempt value,*enter"0"if none 4. Taxable value,* required 4,001,531.00 "All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide evidence,did not show good cause for continuation. Conclusions of Law Based on the preponderance of the evidence,the assessment is upheld. ❑p Rec men a ision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/22/2024 Sign ure,spedmagistret Print name Date S'ai 46:a a. S.M. Abrams 5/24/24 Signature,AB 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 305-295-3950 or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties p DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R. 11/23 VALUE PETITION Rule 12D-16.002 F.A c. Monroe EH.1103 FLORIDA El County The actions below were taken on your petition, 2 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),194.181, 196.151,and 197.2425, Florida Statutes.) Petition# R081 Parcel ID 105742 Petitioner name OCEAN PROPERTIES LTD Property 831 17TH St, KEY WEST The petitioner is: E taxpayer of record ❑ taxpayer's address representative 0 other,explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value le 12Ded M 5(10),proper F.A.C.appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 675,652.00 2. Assessed or classified use value,* if applicable 3. Exempt value,"enter"0"if none 4. Taxable value,' required 675,652.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons tot Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide evidence,did not show good cause for continuation. Conclusions of Law Based on the preponderance of the evidence,the assessment Is upheld. 0 Re m d Cecision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/22/2024 Sig tur magtsyate Print name Date 4¢Yna- S.M. ABRAMS 5/24/24 - Signature,VABrdark or special representative Print name Date If this is a recommended decision,the board will consider the recommended decision on at Address p If the line above is blank,the board does not yet 3kg 2 he 3950me, and place when the recommended decision will be considered. To find the information, please call b� or visit our website at , ❑ Final Decision of the Value Adjustment Board Signature, chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DRd85V VALUE PETITION Rule 12D-16.0o2 F.A c. Monroe Er.1123 FLORIDA QCounty The actions below were taken on your petition. ID These actions are a recommendation only, not Thal ❑ 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),194,181,196.151,and 197.2425, Florida Statutes.) Petition # R082 Parcel ID 8980643 Petitioner name PARCEL K ISLAND DEVELOPMENT CORI Property 57 SUNSET KEY Dr, KEY WEST The petitioner is: ✓❑taxpayer of record ❑ taxpayer's address representative D other.explain: Decision Summary E] Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 1209.025(10), FA.C. 1. Just value, required 1,543,452.00 2. Assessed or classified use value,* if applicable 3. Exempt value,* enter"0"if none 4. Taxable value,' required 1,543,452.00 *All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reaaarna for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide evidence,did not show good cause for continuation. Conclusions of Law Based on the preponderance of the evidence,the assessment is upheld. ❑✓ Re mme c slon of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/22/2024 Sig lure,spec. magistrate Print name Date 4Sta S.M. ABRAMS 5/24/24 Signature,V 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 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-09R. 23 VALUE PETITION Rule 12D-1 6.002 F A C. Monroe Eft.1123 FLORIDAQCounty 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),194.181, 196.151,and 197.2425,Florida Statutes.) Petition# R083 Parcel ID 9081646 Petitioner name PARCEL K ISLAND DEVELOPMENT CORI Property 54 SUNSET KEY Dr, KEY WEST The petitioner is: O taxpayer of record ❑ taxpayers address representative ❑ other,explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by properly appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 1,574,040.00 2.Assessed or classified use value,' if applicable 3. Exempt value,'enter"0" if none 4. Taxable value,' required 1,574,040.00 'All values entered should be county taxable values.School and other taxing authority values may differ. (Section 196.031(7),F.S.) ` Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide evidence,did not show good cause for continuation. Conclusions of Law Based on the preponderance of the evidence,the assessment is upheld. ❑✓ R om d vision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/22/2024 Si alure,s ec a magistrate Print name t 5'44_ r96xWxa. S.M. ABRAMS 5/��f24 SignatureVAB 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 cal1305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature.VAB clerk or representatve Print name Date mailed to parties DR-485V DECISION OF THE VALUE ADJUSTMENT BOARD R. 11/23 11 VALUE PETITION Rule 12D-16.002 FA C. e Efl. 1123 Monroe FLORIDA County The actions below were taken on your petition. 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),194.181, 196.151,and 197.2425,Florida Statutes.) Petition# R084 Parcel ID 8885334 Petitioner name PARCEL K ISLAND DEVELOPMENT CORI Property 39 SUNSET KEY Dr, KEY WEST The petitioner is: ✓❑taxpayer of record❑ taxpayer's address representative ❑ other,explain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presemedMpropsdy appraiser Action Rule 12D-9.02500),F.A.C. 1. Just value, required • 1,615,163.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,`required 1,615,163.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide evidence,did not show good cause for continuation. Conclusions of Law Based on the preponderance of the evidence,the assessment is upheld. 0 Re m d D cision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/22/2024 Sig ature. eci agistrate Print name Date 5'_ DD. ,A6261 at S.M. ABRAMS 9/24/24 Signature,,%AB 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 305-295-3950 or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties 111 DECISION OF THE VALUE ADJUSTMENT BOARD R. 1123 VALUE PETITION Rule 12D-16.002 FAG. Monroe Eft.1L23 FLORIDA QCounty The actions below were taken on your petition. El 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),194.181, 196.151,ana 197.2425, Florida Statutes.) Petition # R085 Parcel ID 8885121 Petitioner name PARCEL K ISLAND DEVELOPMENT CORI Property 56 SUNSET KEY Dr, KEY WEST The petitioner is: ❑✓ taxpayer of record❑ taxpayer's address representative ❑ other,explain: Decision Summary 0 Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 120-9.025(10),F.A.C. 1. Just value, required 2,342,187.00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0"if none 4. Taxable value,* required 2,342,187.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision _ Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide evidence,did not show good cause for continuation. Conclusions of Law Based on the preponderance of the evidence,the assessment is upheld. 0 R om a ecision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/22/2024 Sig ture,sp clal magistrate Print name Date .r06xtarcd S.M. ABRAMS 5/24/24 Signature, AB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date,lime, and place when the recommended decision will be considered. To find the information, please call 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties Ri DECISION OF THE VALUE ADJUSTMENT BOARD DR-48 7 5V R. 23 VALUE PETITION Rule 12D-16.002 FA C. Monroe Eg.11,23 FLORIDA OCounty The actions below were taken on your petition. E 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),194.181,196.151,and 197.2425,Florida Statutes.) Petition# CO20 _ Parcel ID 1553174 Petitioner name RAMKEY LLC Property 99751 OVERSEAS Hwy, KEY LARGO The petitioner is: E taxpayer of record ❑ taxpayer's address representative 0 other,explain: Decision Summary E Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by prapem/appraiser Action Rule 12D-9.025(10k F.A.C. _ 1. Just value, required 15,020,381.00 2. Assessed or classified use value," if applicable 3. Exempt value,*enter"0" if none 4. Taxable value," required 15,020,381.00 'Ail values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide evidence,did not show good cause for continuation. Conclusions of Law Based on the preponderance of the evidence,the assessment Is upheld. 0 �� ecision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/22/2024 Si attire, eclat magistra a Print name Date Sal fr46uunm S.M. ABRAMS 5/24/24 Signature,�Ae clerk or special representative Print name Date If this is a recommended decision,the board will consider the recommended dedsion 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 305-295'3950 or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name _ Date mailed to parties DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V e R. 11/23 VALUE PETITION Rule 120-16.002 FA c. Monroe EN.1123 FLORIDA QCounty The actions below were taken on your petition. 0 These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(6)(I),194.036,194.171(2),194.181, 196.151,and 197.2425,Florida Statutes.) Petition# CO21 Parcel ID 8865783 Petitioner name MARINAKEY LLC Property Lots 1-4 POINSETTA Dr, KEY LARGO The petitioner is: ✓❑ taxpayer of record ❑ taxpayers address representative 0 other,explain: Decision Summary Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by propedy appraiser Action Rule 12D-9.025(10),F.A.C. 1. Just value, required 5,870,195,00 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0"if none 4. Taxable value,' required 5,870,195.00 'All values entered should be county taxable values.School and other taxing authority values may differ,(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide evidence,did not show good cause for continuation. Conclusions of Law Based on the preponderance of the evidence,the assessment is upheld. ❑� Rec m d ecision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/22/2024 Sign i e Print name Date S.M. ABRAMS 5/2424 Signature, AS 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 ca11305-295-3950 or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Si nature,VAB clerk or re resentative Print name Date mailed to parties lirI DECISION OF THE VALUE ADJUSTMENT BOARD RR 1123 VALUE PETITION Rule 12D-16.002FAC. Ee.11,23 FLORIDA Monroe County The actions below were taken on your petition. E These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(6)(1),194.036, 194.171(2),194.181, 196.151,anc 197.2425,Florida Statutes.) Petition# CO22 Parcel ID 1556505 Petitioner name MARINAKEY LLC Property 527 CARIBBEAN Dr, KEY LARGO The petitioner is: E taxpayer of record ❑ taxpayer's address representative ❑ other, explain: Decision Summary ❑• Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice value presented by pmperry appraiser Action Rule 12D-9.025(10),FAG. 1. Just value, required 21,505,911.00 2. Assessed or classified use value,* if applicable 3. Exempt value,' enter"0" if none 4. Taxable value,* required 21,505,911.00 'All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Petitioner did not attend the hearing,did not provide evidence,did not show good cause for continuation. Conclusions of Law Based on the preponderance of the evidence,the assessment is upheld. ❑✓ Rec m eDcision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 05/22/2024 Sign re,s I magistral Print name Date S'aI4.A6w nd S.M. ABRAMS 5/24/24 Signature,VAB clerk or special representative Print name Date If this is a recommended decision,the board will consider the recommended dedsion 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 305-295-3950 or visit our website at . ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties 1 DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE R. 23 Rule 12D--16A02 TRANSFER,CHANGE OF OWNERSHIP OR CONTROL, F.A.C. OR QUALIFYING IMPROVEMENT PETITION Ea.11/23 FLORIDA The actions below were taken on your petition in Monroe 14County. ❑v These actions are a recommendation only, not final. ❑ These actions are a final decision of the VAB. If you are not satisfied after you are notified of the final decision of the VAB,you have the right to file a lawsuit in circuit court to further contest your assessment. (Sea sestets 193.155 am,194.036,194.171(2j,194,181,196.151,and 197.2425,FIa a Stetuta.) Petition# E033-2023 Parcel ID 00480111-23900 Petitioner name Frank Wolland,Esquire Property 127 Hilson Court The petitioner is: ❑ taxpayer of record VI representative address Tavernier, FL 33070 0 other,explain: Decision Summary IA Denied your petition ❑ Granted your petition 0 Granted your petition in part Value from Value before Board Action Value after Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Board Action Rule 12D-9.025(14 F.A.C. 1. Just value, required 2.Assessed or classified use value,' if applicable 3. Exempt value,*enter"0"if none 4.Taxable value,* required *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 O Homestead ❑Widow/er 0 Blind ❑Totally and permanently disabled veteran ___❑Low:inCom1 senior ❑Disabled 0 Disabled veteran ❑Use classification, specify ❑ Parenugrandparent assessment reduction 0 Deployed military ❑Use exemption,specify ❑ Transfer of homestead assessment difference 0 Qualifying improvement ❑Change of ownership or control 0 Other,specify Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact See attached. Conclusions of Law see attached. mmended Deci ' n ial Magistrate The finding and conclusions above are recommendations. David Van Loon 06/05/2024 c6farrafire. pecaa m 'strata Print name to 5aer<y46tia - S.M. Abrams 6.5.2� Signature.V derk or special representative Print name Date If this is a recommended dedson,the board will consider the recommended decision on at ❑AM 0 PM. Address If the line above is blank,please call 305-295-3950 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision I Signature.VAB derk or representative Print name Date mailed to parties E033-2023 This matter having come before the Special Magistrate sitting for the Value Adjustment Board on May 24, 2024 and the Property Appraiser having appeared through its Counsel, Jennifer McClain and the Petitioner, Jerome Pearl, by and through his Counsel Frank Wolland and the Special Magistrate having been presented with a Motion to Dismiss and Response to the Motion to Dismiss heard argument of Counsel for the Property Appraiser and Petitioner and having received Memorandums of Law from both parties, the Special Magistrate hereby makes the following findings of fact and conclusions of law: History/Findings of Fact 1 . Petitioner is the owner of 127 Hilson Court, Tavernier, Monroe County, Florida. 2 . On June 12, 2023, the Property Appraiser notified Petitioner, that his property tax exemption was not going to be renewed for the 2023 tax year. 3 . Petitioner was advised that could file a new application within 28 days from the date of June 12, 2023, or on or before July 10, 2023 . 4 . Additionally, the June 12, 2023 letter states in bold: FAILURE TO FILE A TIMELY APPLICATION SHALL CONSTITUTE A WAIVER OF THE EXEMPTION PRIVILEGE FOR 2023 . 5 . Petitioner failed to file a new application for a homestead exemption before July 10, 2023 . 6. On October 20, 2023, Petitioner filed a Petition to the Value Adjustment Board Request for Hearing. Petitioner' s stated reason, "Denial of homestead" . 7. Petitioner was originally set for hearing on January 24, 2024 . 8 . _ Petitioner and or his counsel failed to appear at the January 24, 2024 hearing. A Form DR-485 was executed by the sitting Special Magistrate due to Petitioner' s failure to appear. The Report and Recommendation was a Denial of the Petition. 9 . Subsequent to the issuance of for DR-485, Petitioner, through his counsel requested that the hearing be reset. 10. On May 24, 2024, the parties again appeared for their hearing on this subject Petition. 11 . Petitioner, admitted through his Counsel that an application for homestead or his tax exemption was still not filed and evidence was not submitted to the Property Appraiser demonstrating merit as to why Petitioner should be granted a homestead exemption. 12. As such, an application and or denial was not pending. 13 . Evidence regarding the exemption matter was not taken as the parties disagreed as to whether a hearing could or even should even be conducted. a. The Property Appraiser argues that a hearing should not take place as a new application was never filed and therefore an application and or denial is not pending before the Value Adjustment Board. b. The Petitioner argues several matters, including but not limited to that that, based up extenuating circumstances that Petitioner should be permitted to file an application now, as he was misled and the property appraiser should have been more upfront about what needed to be done instead of using "gotcha" type tactics to deny his Petition. Petitioner also argues that applying statutory deadlines set forth in the Florida Administrative Code and Florida Statutes deprives Petitioner of his rights/benefits guaranteed to him under the Florida Constitution and as such, those deadlines are unconstitutional. 14 . The parties did not appear to have exchanged evidence at least fifteen (15) days or seven (7) days prior to the hearing as applicable as evidence and or factual basis for exemption was not argued. 15. Petitioner and the Property Appraiser agreed to submit post hearing memorandums on their legal arguments to be submitted no later than 5:00 p.m. on May 31 2024. 16 . On May 31, 2024, Petitioner requested an extension until Monday to subject his memorandum. 17. It was agreed that the extension would be granted until no later than 5 : 00 p.m. on Monday, June 3, 2024. 18 . Petitioner submitted his memorandum after the deadline of 5 : 00 p.m. again citing confusion. 19. The Property Appraiser timely submitted its memorandum of law. Procedure / Rule of Law 20. The special magistrate is confined to only consider the admissible evidence presented at the final hearing on the Petition. Rule 12D-9. 025 (4) (a) , F.A.C. 21. Additionally, Florida Statute 194 . 032 (1) (a) limits the VAR to hearing appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of exemption application under Fla. Stat. 196. 011. See Fla. Stat. 194.032 (1) (a) . 22. Florida Statute 196. 011 (9) (e) states as follows: "If an exemption for which the annual application is waived pursuant to this subsection will be denied by the property appraiser in the absence of the refiling of the application, notification of an intent to deny the exemption shall be mailed to the owner of the property prior to February 1 . If the property appraiser fails to timely mail such notice, the application deadline for such property owner pursuant to subsection (1) shall be extended to 28 days after the date on which the property appraiser mails such notice. " Analysis 23 . On June 12, 2023, the Property Appraiser notified Petitioner, that his property tax exemption was not going to be renewed. 24 . Petitioner was notified that if he believed he still qualified for a homestead exemption for the 2023 tax year, he was required to file a new application with the property appraiser' s office. 25 . Despite Petitioner's statement/allegation that "the property appraiser' s failure to advise the Petitioner that such new application was required or be otherwise leading the Petitioner to conclude that other procedures could and would be followed including an informal conference and including the appeal of the property appraiser' s decision to deny the Petitioner's exemption because as claimed "Petitioner did not reside on the property", is without merit. The June 12, 2023 letter clearly states and or outlines what Petitioner is required to do and gives a date certain as to when the new application should be filed (July 10, 2023) . Additionally, as stated above, the letter states in bold: FAILURE TO FILE A TIMELY APPLICATION SHALL CONSTITUTE A WAIVER OF THE EXEMPTION PRIVILEGE FOR 2023 . Therefore, to say that the Property Appraiser acted in a "gotcha" type process cannot be substantiated. 26. Additionally, the Petitioner to the Value Adjustment Board Request for Hearing, filed on October 20, 2023, states along the very top of the Petition: "You have the right to an informal conference with the property appraiser. This conference is not required and does not change your filing due dates. You can present facts that support your claim and the property appraiser can present facts that support the correctness of the assessment. " See form Dr-486. 27 . In addition to the above, on November 30, 2023, it is agreed by Petitioner, that the Property Appraiser also set a Notice of Intent to Record Lien, the Property Appraiser again advised Petitioner to file a new application pursuant to Fla. Stat. 196 . 011 (9) (e) . 28 . Petitioner admittedly, at the hearing and in his post hearing memorandum has failed to timely file an application to the property appraiser' s office for an exemption. It should be noted that Petitioner does state, he did attempt to file a new application on May 24, 2024, almost one year after he was advised he was permitted to do so. 29. As stated above, the magistrate is confined to the evidence presented and the plain language of the statutes and as such, based upon statutory criteria the Petitioner has failed to file a new application, and as such, it was neither approved nor denied, which would bring that application under the jurisdiction of the Value Adjustment Board. Conclusions of Law/Recommendation Based upon the argument by both the Petitioner and the Property Appraiser, a review of Florida Statutes and he Florida Administrative code and the applicable case law it is recommended that the Value Adjustment Board DENY the Petitioner' s Petition to the Value Adjustment Board as filed. ! _ ! § + » . 1 w . ; , ' \ \ { / i 1 ( | ) ( 4 kwa q ! ! ill ( ; / \ 0 ) ( ! ! ca '—171 ! ! ; 4 ! - \ ! 2 ) ) ( ; ) ) ! \ { ƒ / W tit | | g „ ( s \ jj / j ! / 41 thf ;-/-. 7o2 9 ! !§ d g $ � dabnu ! m ) § a g go aRit„i ) ) / ) aO\ b ° O 3{M/ ! irl ) = \ El 111 / ; / \ '' ( ` )! I \ i . - ) )3 , ! ! \ ! ! ! ] ! ! § eE d | ) ) \ ( ( } !2 2 R. . } a• s b, m 3m ƒ ƒ \ i • |! EA 4E'! 8 / // » m ƒ§ ) ( t r ! a ! - ! { . _ ; fl} { tI/ \ \ el ma! w ! 2gg o I } \ \ ! , , \ ( 0 ` ! • ) ! g ( ! ) ) } 1 . , { ! ; ! ! . } ! . ` } ) .1 ) ( 512. 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( ( ( ) ! ! ! ! \ ` * M q i ƒ W i ! ! ± ! ! 1 / ; ) !ga ! - 24 4 go d gg [/ , , - . ! _ f *El\ ° //( t / yƒ§o%Qd m! ( [ \ \ { | E \ ( ` ) \. \, } ! # 2 ` ( j ) i > ! ! T ! ! ! ! ) ) { \ } ) ( ) , ; ! ! ! ! ! \ | % $ ei ` ƒ ƒ 2.2 255 ! | 2 ne e 521 III Es U le \( 2 , , , II; / 0E7\| } \ \ {{ , {t )\[ . I %A\ ! ) ) ; q ! a ! \ r - [ I \ LI - ! ; \ il / j ) f ! ! ! cp ! ,! - ; - ) . ! ! ! � { . \ 12( ( ( ( ! ! ! ! § \ / PE ƒ ƒ ƒ 1 . ; , ; , ; 30 ! q 12 . ƒ ƒ % gg ) { 2 _ , r 2a ! ! . m , r , @jt \ aG ; ! | ! Q RI + m 9® w Ge. aEIU ± y 6 ( _ 6! Q w0 ( \ (! Ag 34 \ \ _ & ! ) ! ! ( 1 § i i , ! ; : ! ` 2 IT, g ! E il7 \ \ \ ) ( ( ( ! ! : ! ) \ ag- t Ali AEI =gg 571 | ! d d / } \ 1 ƒ \ m q ƒ ƒ ` ~ § ! } / { jihili, \hIii 0 ) § § ! ) / ` : / \ | | / \ ( ( ) \• k - ! # IF ) \ ( i ! ; r 1 ! ! ! ! E o / \ \ ) [ ) 21 o , | q ) ! q m l in 5 ` • 3.3 , ! I ƒ ƒ iffa % k Mil q Q ;[ + , 2° 3 ! ! Igƒs /ate- H !ƒ f! \ oc : `! ` / \ q , , M ! ) | } ! ,a ) f , ; / ! ! ! ) 0 \ co© ; ( ! ! ! ! \ rq ƒ gn I ) 1ƒ ici / woog CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-088 de Page 1 of 2 Section 193.122, Florida Statutes Rcie 12 v.D-1e.o02 Co Florida Administrative Code FLORIDA Tax Roll Year 2 0 2 3 The Value Adjustment Board of Monroe Q County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. n Real Property n Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification.The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures' are correct to the best of our knowledge: 1. Taxable value of n real property n tangible personal property assessment roll as submitted by the property appraiser to the value 41040535401 adjustment board $ 2. Net change in taxable value due to actions of the Board $ 537016 3. Taxable value of n real property n tangible personal property assessment roll incorporating all changes due to action of the value $ 41039998385 adjustment board *All values entered should be county taxable values. School and other taxing authority values may differ. 00 •90. 21-1- Signature, Chair of the Value Adjustment Board Date Continued on page 2 Certification of the Value Adjustment Board a Ryo9 Page 2 of 2 PROCEDURES Tax Roll Year 2 0 2 3 The value adjustment board has met the requirements below. Check all that apply. The board: I/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. [t$'2. Verified the qualifications of special magistrates, including if special magistrates completed the Departments training. _✓3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. /4. Considered only petitions filed by the deadline or found to have good cause for filing late. V5. Noticed all meetings as required by section 286.011, F.S. [y116. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. J hA 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. '8. Ensured that all decisions contained the required findings of fact and conclusions of law. Z9. Allowed the opportunity for public comment at the meetings where the recommended decisions of 1special 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. yt Signature,chair of the value adjustment board Date Print Form CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R.Code Page 1 of2 Section 193.122, Florida Statutes Rule 120-16.002 Florida Administrative Code FLORIDA Tax Roll Year 2 0 2 3 The Value Adjustment Board of Monroe 0 County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. n Real Property n Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll.The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures*are correct to the best of our knowledge: 1. Taxable value of n real property n tangible personal property assessment roll as submitted by the property appraiser to the value 779252616 adjustment board $ 2. Net change in taxable value due to actions of the Board $ 0 3. Taxable value of n real property n tangible personal property assessment roll incorporating all changes due to action of the value $ 779252616 adjustment board *All values entered should be county taxable values. School and other taxing authority values may differ. 34 Signature, Chair of the Value Adjustment Board Date Continued on page 2 Certification of the Value Adjustment Board DRaee R.12/09 Page 2 of 2 PROCEDURES Tax Roll Year 2 0 2 3 The value adjustment board has met the requirements below. Check all that apply. The board: JJ'(. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. ✓2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. V3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. % a. Considered only petitions filed by the deadline or found to have good cause for filing late. A. Noticed all meetings as required by section 286.011, F.S. t%6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. 1 "7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. IZI 8. Ensured that all decisions contained the required findings of fact and conclusions of law. t�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 ate Print Form