HomeMy WebLinkAboutJune 11, 2025 2024 VAB Final Meeting Agenda Packet AGENDA
MONROE COUNTY VALUE ADJUSTMENT BOARD
June ll, 2025
2024 FINAL MEETING
10:00 A.M. Call to Order Marathon Goverment Center
2798 Overseas Highway, 2 d Floor
Marathon, FL.
1. Chairman Scholl,Statement on Public Comment.
The VAB welcomes comments from petitioners about any issue or
concern related to their petition or processes of the VAB. Anyone
wishing to speak before the Board should notify the VAB clerk.
When addressing the Board, please state your name and petition
number. Each speaker is allowed five (5) minutes to address the
Board.
As adopted by the Board at the 2024 Organizational Meeting; there
are NO de novo hearings or appeals heard during the Final Meeting
of the Value Adjustment Board.
2. Approval of the 2024 VAB Organizational Meeting minutes of September 18, 2024.
3. Approval to adopt the Special Magistrates' 2024 Recommended Decisions on Exemption &
Valuation Petitions.
4. Approval of the 2024 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 2024 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)295-3950,one week prior to the meeting.
MINUTES F THE
MONROE COUNTY
VALUE ADJUSTMENT BOARD
Organizational Meeting
Marathon Government Center
September 1 ,2024, 10:00 A.M.
e 2024 Organizational Meeting of the Monroe County 'VAlue Adjustment o was
convened t 10:00 a.m. at the Marathon Government Center. answering to roll call
were County Commissioner David Rice, School Board MeXAber Joloi,pick, and School Board
Citizen Member Jason oler. Also present were ClerkC6pft Kevi* Madok, VAB Counsel
Jennifer c ez, Katie Frederick, Deputy Clerk, riser" isor Dee Dee
Hamish and PropertyAppraiser Counsel Jennifer McClain. Membersnot present were County
Commissioner Craig Cates, County Commissionerc , cool Board Alternate Member
Mindy Conn, and County CommissionCitizen Membei Johntto. Property Appraiser Scott
Russell was not present.
County Commissioner Davi ce called e meeting to order lead the Pledge of Allegiance.
Item 1. The members of die 2024 Value A4justment 14qard were Wtroduced as follows: County
Cone issioner David Rice, School Board Member John Dick, and Schoolo itize Member
Jasono er. The 2024 VAB Membercontact IiAt is incorpoiiood hereinby reference.
Item 2. Motion was made by School Board Memberis co e cool Board
Citizen Member Jason Koler to A' Contract for Legal Services to Jennifer G. Sanchez, Esq.
with a term of October 1, 2024, thru September 30, 2027, pursuant to RFP response. Motion
carried o ly.
Item 3, Motion was made by School Board Membero is seconded cBoard
Citizen Member Jason Kolero adopt e following Resolutionimplementing the authorization
provided or in Section194.013, Florida te , to require a filing fee for certain petitions file
with the Board. Motion carried unanimously.
RESOLUTION NO. 001-2024
Said Resolution is incorporated herei reference.
Item 4. VAB Counsel, Jennifer G. Sanchez addressed the Board. After discussion, motion was
made by School Board Member John Dickseconded c ool Board Citizen Member Jason
oler to appoint the 2024 Special Magistrates as listed. Motion carried o .
• Special a is ate for Exemption and Classifications - David Van Loon
Rinky
VA13 2024 Organizational Meeting Minutes September 18,2024 1 of 3
• Special Magistrates forValuation e 1 Property and Commercial -®. Kevin
Talbott, Steven Nystroma Jane.
• Special Magistrates for Tangible Personal Property_Steven Nystrom
Item 5. Motion was made by School Board Membero is seconded School o
Citizen Member Jasonoe to adopt ul e Local Administrative Procedures of the Board,
its a-h. Motioncarried o sly.
a. Authorize BoardCounsel to review and make good cause determinations of late-
filed petitions for tax appeal e 2024, pursuant to Rule 1 - 1 ; ratifying such
good cause determinations, if any, made to date.
b. Direct te Board Clerk o interpret "filed" Vhen the petiti � is received by the
Clerk, and not to base a timely filing on the postmark.
c° Authorize the Board Clerk, or his designee, legal counsel, to re-schedule hearings
requested eiiones or Property Apprajoip a single-time for goodcause. F'®
194.032 ( )(a)°
d. Authorize e Board Chair to sign all documents uponAttorney review°
e® Grant Board Clerk flexibility scheduling s and meetingspursuant to
Monroe o i el" es and the Center for Disease Control (CDC) social
distancing ui eli s established to contain the spread of the COVID-19 virus
conducting e °n s and meetings via Communication Me is Technology ("C T-')
using a Zoom Webinarplatform o telephone only when conducting "In-
person" hearings or rneetings cannot conform tote COVID-19 Protocols set
therein.
f° Adopt notelephonic the 2024appeal eunless necessitated
by the COVID-19 Protocols listed above.
g. No de novo hearings or appeals heard during the Final Meetingof the Value
Adjustmento
h. Approve confirmation of denialof all petitions without ftirther hearingwhen
petitioner has not made partial payment of propertyes by deadline, pursuant to
F.S. 194.014.
Item 6. Motion was made by School Board Member John Dickseconded by School Board
Citizen Member Jason o e o adopt e 2023 VAB FinalMeeting i utes of June 20, 2024, as
presented. Motion carried o sly.
VAB 2024 Organizational Meeting Minutes September 18,2024 2 of 3
Item 7. Motion was made by Schoolis seconded c oa d
Citizen Member JasonKole to approve the 2024 Initiale i ca i of the Value Adjustment
Boards t to Fla. Statutes Secs197.323 .12 (1). Motion carried unanimously.
Item . VAB Counsel, Jennifer G. Sanchez will email the 2024 Legislative Changes tote Board
for their review.
Item . VAB Counsel,Jennifer G. Sanchez e o e e number of petitions processed to date are
as follows:
• Exemption&Classifications:
• Valuation Petitions(Commercial 10&Real Property 13)
• Tangible Personal PropertyPetitions: 1
• Late-Filed Petitions(to ate): 0
Item 10. VAB Counsel, Jennifer G. Sanchez announrqd the 2024 VAB Reference List is
available to the Public, Special Magistrates and Boarde reference list is attached
hereto.
Item 11. VAB Counsel, Jennifer G. Sanc cedtentative hearing schedule for the
2024 tax appeal year has yet to be determined. The Boardwill remain in session until all
petitions have been heard, pursuant to F.S. 194.032.
Item 12. Dee Dee Harnish, Monroe County PropertyAppraiser Supervisor, addressed e Board.
Item 13. There was no public comment.
Item 14 Motione by School Board Memberis eco e y County
Commission Citizen Member to adjourn the meeting. Motioncarried o ly.
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 CountyCommissioners
Monroe County, Florida
Katie Fr°ederfc for°Sally M Abrams, D.C
VAB 2024 Organizational Meeting Minutes September 18,2024 3 of 3
2024 VAB Recommended Decisions
T Taxpayer PETBTI ER/ ,xE
1 R080 CLP 53 BARRY ELC: E vopertY"Tax Proffesslarrak Alan Izen berg DENIED Dec 5 2024 1282235
2 C124 CLP LITTLE TORCH LLC Property lax I!broffessIonals Alan lzenber8 DENIED Dec 5 2.024 1282243
3 C125 CLP..163 BARRY LLC Property Tax Proffesslran& Man IzenberR DENIED Dee 5 2024 1282251
4 C126 CLP J1HVA U'V RSEXI;FIWY LLC Rrojr.wrUy+Tax Notess onaN Alan laenber8 DENIED Dec 5 2024 1282227
5 E007 SHRIMP FARM HOUSING LLC. Joe Walsh GRANTED .lamp 30 2025 1145572
6 R012 FOLSTER MARY L DENIED Jan 30 2025 8568711
7 E022 CAROL MUNDER Audrey Irerry Oropeza,Stones&Cardenas DENIED FEB 20 2025 11,52650
8 R018 WHITAKER=TOWNSEND KERRY.IEBY DENIIIED FEB 202025 .1171 2
9 R019 3 COUNTRY CLUB ROAD ILLC Peter Which DENIED FEB 20 2025 170:3982
10 R031 COONEY CH RISTOPHEIR CHARLES DEENIED FEB 20 2025 1543489
11 R035 BERRY DENNIS K STEVE LOSNER DENIED FEB 2.02025 15.16821
12 R036 LOSNER WILLIAM EI FAIrw4WLY'TIRUST STEVE LOSNER DENIED FEB 20 2025 15.1.7496
13 R041 DOCK OE'THE BAY INVESTMENTS LLC KEIN CARPENTER DIENIED FEB 20 2025 :1.51,7488
14 R052 CDT All L.0.,' Clifftmd Cook DENIED EEB 20 2025 89 398
DECISION OF THE VALUE ADJUSTMENT BOARD R.PETITION
VALUE Rule 11 16 002
FAQ
FLORIDA
¢tnr County ER,s'ir't1
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The actions below were taken onor petition,
Z These actions arerecommendation only, not final s These actionsr final decision of the VAB
If you are not satisfied after you are notifiedof the final decision of the , you have the right to file lawsuit
in circuit court to further contest your assessment. (See sections 1 3.155( )(I)e 1 . 36, 1 .171(2)v 1 °151„and 197.2 2 ,
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Petitioner r xProperty 53 Barry AveLittle Torch Key
address
The petitioner iso 0-taxpayer of record tax payer's
representative
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Dec' i Su rna i your titio. G r t d your m_titian .] Grant..ed your
petition in part
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Value
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I+�eaeons for Decision Fill-in L ids will expand,or add aes as n .dad.
Findings of Fact ........
Petitioner did not appear at the hearing, did not state cause, i not provide any evidence to be
considered,
Conclusions of Law
Relief is denied, the ci i n is being issued in order that any right the petitioner may haveto bring an action
in circuit court is not impaired.
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ec rtne C t®n Special aD'atra Finding �d c cluslons a �e are r errs d flans
vin 1 12/t3 024
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t�
i nata�se, - clerk ors caaC representative mud date
If this is a recommended decision,the board will consider the recommended decision on t �.
Address
If the line at7inist „ e a s n yeZ e„ rne, art p n e sio� e
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Final Decision of the Value Adjustment Board
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DR485V
DECISION OF THE VALUE ADJUSTMENT BOARD R.01/17
VALUE PETITION rule 12 -t6 002
FAc.
FLORIDA
Monroe County E .01111 7
_....__..._...tons below
..
w......M...m� _ _.n ..Ytrpetition.. ....__. .._ ._
The
aken
These actions are a recommendation only, not final F.] These actionsr final decision of the VAB
If you are not satisfied er you are notifiedthe 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),1 .0 6,1 .171(2),196.1 1,and 1 7,2425,
Florida Sttlul �J_._
r 2 .. Parcel I 1
..... . .. ........_ .
,..... _.. _ . .
Petitioner nameFro
Property 50 Channel View r
ress
e petitioner isa payer of record 0 taxpayers add
representative
rather»a in:
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Decision Sum Deniedyour petition � Granted yourpetition r r petition in part
m_.._... ._.._. ......_ _ . ._ a_.. ........ _..... _ _ va p�ore 130 Action er ire..
Value Value from Before After
.._._.
Rul
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__._.Lin 1 and 4 must e let TRIMNoticese als
1, Just value ruired 3
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2. Assessed or classified use value,*it applicable
° em— t v lie,* rater " `
m I v l ulre 1 1
All I s to county taxable values,School d other, l auton anal era d n 1 01 7 .
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Reasons for Decision -..... _.. f uGt Jn Mats will p n¢9PµorTyadd pa a�n2ed d.........._.W _. _ .P__ . _.. _.. ....° ......... ._. .....
f`irtdircgs of fact
Petitioner did not appear at the hearing, did not state good cause, did not provide any evidence to be
considered.
ion unions of Law
Relief is denied, the decision is beingissued in order that anyright the petitioner may have to bring n action
in circuit court is not impaired.
-__.dd. ..._ _� .. . ..._. _.. _.. ..
Sec a� ca ion Special Magistrate Fining and
conclusions above are o
recommendations.
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ignat re,s r` as tL,� DI' rm gate
17
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Signature,VAB clerk,or special representative I rtl r gate
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 recomrrendeddecision ill be
considered. 'To fired the ink atu please II visit our bsits at
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Final Decision of the Value Adjustment Board
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Sigrtature chain,vW adjustment board t�°r t' Etta Date of dermwon
�Be r eyt�e rr . ailedt
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DECISION OF THE VALUE ADJUSTMENT BOARD DR
R,01/17
VALUE PETITION Rule 12D-15 002
FJLC.
on Eff,01117
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)(Q,194.036,194.171(2), 196.151,and 197.2425,
Florida StatuWS.L...... --........
Petition#C125 Parcel ID 1282251
............... ......................
Petitioner name RMRjdy��� Property 163 Barry Ave
ress
The pefi—tioneris. [I taxpayir of—record Z taxpayer's add
x representative
other„e I
plain�
..................... ...... ............
Decision Summary Z Denied your petition [I Granted your petition Granted your petition in part
............ .................... .........---
Value Valuefrorn Before Board Action After Board
Lines I and 4 must be completed TRIM Notice Value presented by property appraiser Action
Rule 12D-9,
.................. .................. .................... ........... ...............
11. Just value, required 103670
................... ..............--............. .............
2. Assessed or classified use value,*if applicable
............ .......
3. Exempt value,*enter'O' if none 0
........... ------ ...............
4. Taxable Value,*required 103670
'-;A-I'f values entered should be Sunjt xable-va—lues &hool and other!Minayoqnty values ma diqqL(SectiQn 196.03 71. S ...............
--—-—------- ........ .............-......... ..........................
r Decision FW n fields v`II expand°or2dd Ua es as n W
Findings of Fact
Petitioner did not appear at the hearing, did not state good cause, did not provide any evidence to be
considered.
-66iicV6 - ------------- .......................... . ..................... ... ........... -
ions of Law
Relief is denied, the decision is in issued in order that any right the petitioner may have to bring an action
in circuit court is not impaired.
............ ................. ......... ................................ ............................................1".'-"'-'-'-"--..........--1.............................
.........................---- ............-............. .............
Recom nd ci ion of Special Magistrate Finding and conclusions above are recommendations.
....................
I(AvIrs TAbAt 12/05/2024
.....................11.............. ...........I..........
Signatu 5 al tMile Fit; to
Say M. Abrams 12.05.24
......... .......
igna r 7 cTe rX car i ei-a-aT r—ep r 6-9 . . Date
If this is a recommended decision, the board will consider the recommended decision on_-at
Address
If the line a vPe Ks n , e s na yet n e a a wen e n ron -v WTae
considered. To find the information, please call 305-295-395Q_._,__.__... or visit our welpsite
............
Final Decision of the Value Adjustment Board
............ ........... ................... ............................. ....................
............ ...............
air,value ac'us tment board print nWWW Date of decision
Print name Date maiEiii�il
—r —eml`—i -- ....................... .................. ...........
DECISION OF THE VALUE ADJUSTMENT BOARD
R.
VALUE PETITION Rule 12 -151t12
FAQ
F1 OR10A
oft Cou �' '01117
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.
The actions below wereyour petition.
ED These actionsr recommendation only® not final E]These actions are a final decision of the VAB
If you are not satisfied after you arei f the final decision of the VAB, you haveright to file lawsuit
in circuit u u your assessment. (See sections 193.1 (8)(Q,1K036,1 .171(2), 196.151,and 197.2425,
Florida Statutes.)
Petition#C126 Parcel ID 1282227
_ __.._ �. __... __ .......__ _........
Petitioner name Prooertv_Tax Pr®fessionals- Property 26575 Overseas Hwy
address
The petitioner is: 0 taxpayer of record Z taxpayees
representative
_.......UPfit)' , lain
...._..__ �._. __ _ _
Decision Summa
..ry i... your petition r your petition your petition° part
.
_. .....__ FBeforeor Actionlu Value
After Board
Wueby propertya sar
Z �q'Line 1 completed I Action
.._ . .... _,_ _ ______ _... ......._ __._W u value, require1065037
�. _.r _.
2.Assessed or classified use value,*if applicable
.. .._. _ _. _ __..._........_
1 Exempt value,*enterW if none
4. Taxable value,* ui
°All values e should un leval . l andttaxinutha( ip .w0 1 7wg F. .
,.. . . __
.. . . _ . _ _ ....Reasons for Decision Fill-in .........!!i! expand r�raid needed
Findings Finin s of Fact
Petitioner did not appear at the hearing, i us , did not provide any evidence
considered,
nclusions L
Relief is denied,the decision is beingissued in order that any right petitioner may haveo bring an action
in circuit court Is not impaired.
__._.___....___ _ _..______._.._.__ ...___..,,.....___.__. _ _ __._, __n._,._ _...........__ ____--.. __.__ ._ __ __,_ _ .__....
Rec o en Acn of Special Magistrate Finding and conclusions above are recommendations_ ...._ In
_ . .......___
T
Segnat ,s a rateDate
y m 12a ,24
.°,
Cigna perk s representative date
It this is a recommendeddecision, the boardill consider the recommended ision on Address
_
ff the line
ace when
consideredat
.
ove is To find lanthek e board son, please
eot yet 2 ., _„ . g ...,_ and visit our a site a and ili be
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Final Decision of the Value Adjustment Board
Signature,chair,value adlustment board Print name Date of decision
ntaLbv __ Print name __ �.._ ..,_
DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC
EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE k 01/17
Rule 12D-16.002
TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, F.A.C.
NJ OR QUALIFYING IMPROVEME14T PETITION Eff.01117
FLORIDA
The actions below were taken on your petition in Monroe County.
21 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), 196.151,and 197.2425,Florida Statutes.)
Petition# E007-2024 Parcel ID 00114840-000000
Petitioner name Shrimp Farm Housing LLC Property 27 66 28 Surnmerland Keys PT LT 4 and PT
The petitioner is: 0 taxpayer of record El representative address of R-O-W of Old State Rd 4A
21 other,explain: Agriculature
Decision Summary ied your petiti in ✓ Granted yo r petition El Granted your petition in part
Value from Val ue before Board Action Value after
Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Board Action
Rule 12D-9,0?5(�F.A.C�.
1. Just value, required
2. Assessed or classified uie-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 autho(ity values may dffer.(Section 196.031(7),F.9-.-)
Reason for Petition
C3 Homestead Widow/er 0 Blind El Totally and permanently disabled veteran
El Low-income senior El Disabled El Disabled veteran El Use classification, specify
El Parent1grandparent assessment reduction El Deployed military [:1 Use exemption, specify
El Transfer of homestead assessment difference El Qualifying improvement
0 Change of ownership or control ✓ Other, specify Agriculature
Reasons for Decision Fill-in fields will expand, or add pages as needed.
Findings of Fact
See attached.
Conclusions of Law
See attached.
=,/ commended Decisio of Spp" Magistrate The finding and conclusions above are recommendations.
_J David Van Loon 02/07/2025
t
t Print name Date
Sally M Abrams S.M.Abrams 0217/2025
Signature,VAB clerk or special representative Print name Date,
If this is a recommended decision,the board will consider the recommended decision on TBD at-[]
Address
If the line above is b1anK please call or visit our website at
D Final Decision of the Value Adjustment Board
Signature,chair,value adjustment board Print name Date of decision
Sinature,VAB c!2!kor re r entative Print name Date mail to a °
This matter having come before the Special Magistrate
sitting for the Value Adjustment Board on January 30, 2025
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:
Procedure / Findings
1 . This is a Petition filed by Petitioner, due to the
denial of an agricultural classification of the 23801
Overseas Hwy, Summerland Key Florida, 33042,
hereinafter the "subject property" .
2 . The Petitioner and the Property Appraiser have both,
without objection, submitted evidence for
consideration.
3 . The Property Appraiser denied Petitioner' s Request for
an Agricultural Exemption stating "that coral does not
qualify as agriculture for purposes of the exemption" .
4 . The Property Appraiser submitted the following as
evidence:
a. Petition to the Value Adjustment Board with
attached exhibits;
b Application and Return for Agricultural
Classification of lands; and
c. Notice of Disapproval of Application for Property
Tax Exemption or Classification by The County
Property Appraiser.
5 . The Notice of Disapproval specifically states the
reason for the denial as "Due to insufficient
application documentation and information, and Coral
cultivation is not an acceptable agricultural use per
state statute. "
6 . 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 denying the
agricultural classification.
7. Petitioner relies on the following statutes in his
argument: Florida Statutes 193 .461, Florida Statute
597. 0015 and Florida Statute 597 . 001.
8. Petitioner submitted evidence which included, in part,
the following:
a. License or Lease Agreement between Petitioner and
Plant a Million Corals Foundation;
b. aculture Certificate of Registration for Plant
a Million Corals Foundation;
c. Certificate of Apiary Registration issued by the
Florida Department of Agriculture and Consumer
Services, which stated the hives on the property
were inspected.
d. Certificate of Nursery Registration Issued by the
Florida Department of Agriculture and Consumer
Services, stated that the nursey stock located on
the premises has been inspected and passes the
minimum requirement under Section 581.131 F.S.
9 . The subject property is located within the
Agriculture/Aquaculture (A) Future Land Use Map (FL UM)
Category.
10 . Petitioner has testified and believes he is entitled
to an agriculture exemption due to three uses of the
subject property:
a. aculture for the growing of coral;
b. Plant nursey for the growing of 2500 mangrove
trees; and
c. Apiary due to the thirty-six hives on the subject
property.
11. Additionally, Petitioner supplied two cases for legal
argument and consideration:
a. Gianolio v. Mark am, 564 So.2d 1131 (Fla. 4th DCA
1990) and
b. Straughn v. Tuck, 354 So. 2d 368 (Fla. 1977)
Burden
12 . From the outset, we note that 11 [t] ax assessors are
constitutional officers and as such their actions are
clothed with the presumption of correctness. One
asserting error on the part of the tax assessor must
show by 'proof, that every reasonable hypothesis has
been excluded which would support the tax
assessor. Powell v. Kelly, 223 So.2d 305 (Fla.
1969) . 11 Straughn v. Tuck, 354 So.2d 368, 371 (Fla.
1977) . The determination as to whether land is being
used primarily for bona fide commercial agricultural
purposes must be based upon consideration of the
physical use of the land, as well as the statutory
factors enumerated in section 193 .461, Florida
Statutes (1987) . Gianolio v. Markham, 564 So. 2d 1131,
1134 (Fla. 4th DCA) .
Law
13 . Under Rule 12D-9.027 (4) (a) , F.A.C. , in administrative
reviews of denials of exemptions, a special magistrate
shall follow the following sequence of general
procedural steps:
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.
14 . If the exemption denial is found to be valid, the
special magistrate shall proceed as follows:
a. Consider admitted evidence presented by the
parties;
b. Identify the particular exemption issue that is
the subject of the petition;
c. Identify the statutory criteria that applies;
d. Identify and consider the basis used by the
property appraiser in issuing the exemption
denial for the petitioned property; and
e® Determine whether the admitted evidence proves by
a preponderance of the evidence that the property
appraiser' s denial is incorrect and the exemption
should be granted because all of the applicable
statutory criteria are satisfied.
1 ® The special magistrate is confined to only consider
the admissible evidence presented at the final hearing
on the Petition.
Florida Statute 193 .461
Section 193 . 461, Florida Statutes (2024) , provides in
pertinent part:
193 .461 Agricultural lands; classification and assessment.
(3) (b) Subject to the restrictions set out in this section,
only lands which are used primarily for bona fide
agricultural purposes shall be classified agricultural.
"Bona fide agricultural purposes" means good faith
commercial agricultural use of the land.
1 ® In determining whether the use of the land for
agricultural purposes is bona fide, the following factors
may be taken into consideration®
a. The length of time the land has been so utilized,
b® whether the use has been continuous;
C. The purchase price paid;
d. Size, as it relates to specific agricultural use;
but a minimum acreage may not be required for agricultural
assessment;
e, whether an indicated effort has been made to care
sufficiently and adequately for the land in accordance with
accepted commercial agricultural practice, including,
without limitation, fertilizing, liming, tilling, mowing,
reforesting, and other accepted agricultural practice®
f. whether the land is under lease and if so, the
effective term, and conditions of the lease®
g® such other factors as may become applicable.
(5) For the purpose of this section, "agricultural
purposes" includes, but is not limited to horticulture;
floriculture; viticulture; forestry, bee; pisciculture, if
the land is used for the production of tropical fish;
aquaculture as defined in s. 597. 0015;
Florida7.01 (1)
"A aculture" means the cultivation of aquatic organisms.
Argumentties
16 . Petitioner has applied for an agriculture assessment
for the entire parcel.
17 . The Property Appraiser' s initial argument at the
hearing was that it did not believe the growth of
coral qualified as agriculture and as such, the
classification is not warranted.
18 . The property appraiser admitted that it did not walk
the entire property, and did not see any hives, nor
did it see the potted mangrove trees .
19. The property appraiser also argued, that even if the
Petitioner has Bee hives, the Petitioner would need to
maintain 100 hives to be classified as agricultural in
Monroe County.
20. Petitioner' s initial argument, is that the Property
Appraiser failed to timely notify Petitioner of its
denial of the agriculture exemption.
21. Additionally, Petitioner argues that coral is deemed
to be aquaculture, which is now included in Fla. Stat.
193 .461 and as such, should qualify the property for
the agriculture exemption.
22 . Petitioner agrees that there are only 36 hives, but
argues that there is no state law or requirements that
100 hives are required.
23 . Petitioner has also testified that he has 2500
mangrove plants at various sizes and they are being
grown for the commercial sale once they reach a mature
state.
24 . The property appraiser also argued that due to the
fact that the property, including the coral, the
aviary, and the trees are not producing income, they
o not qualify as a bona fide commercial business.
25 . Petitioner countered the income production, by citing
to Rule 12D-5 . 001 (2) which provides that for purposes
of Section 193 .461, F.S. , "good faith commercial
agricultural use of a property is defined as the
pursuit of an agricultural activity for reasonable
profit or at least upon a reasonable expectation of
meeting investment cost and realizing a reasonable
profit. The profit or reasonable expectation thereof
must be viewed from the standpoint of the fee owner
and measured in light of his investment. "
Timeliness of the Denial
26 . As far as the notice provision in Fla. Stat.
193 .461 (3) (e) , the Property Appraiser has agreed that
the notice of denial was issued on September 17, 2024,
which on its face is beyond the time period provided
for in the statute. However, the statute states that
this requirement can be waived by the County, so long
as the 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.
AgLiaculture
27 . Despite the Property Appraiser' s assertion that the
growth of Coral is not agriculture in nature and
therefore does not meet the threshold requirements
under Florida Statute, Florida Statute, 193 .416 (5)
specifically states that "for the purpose of this
section, "agricultural purposes" includes, but is not
limited to ... aculture as defined in s. 597 . 0015;
28 . As shown above, Ilaquaculture" means the cultivation
of aquatic organism.
29. As such, Petitioners use of his property for the
growth of coral would fall into "agriculture" under
Fla. Stat. 193 .416.
30. The property appraisers' argument that the Coral is
not producing any money and therefore the growth of
the coral is not a good faith commercial use, is
negated by the Court in Gianolio, in which the Court
determined that it is not necessary that the applicant
demonstrate a reasonable expectation of meeting
investment costs and making a profit. Gianolio, 564
So. 2d at 1136 . Additionally, Rule 12D-5. 001 (2) which
provides that for purposes of Section 193 .461, F.S. ,
"good faith commercial agricultural use of a property
is defined as the pursuit of an agricultural activity
for reasonable profit or at least upon a reasonable
expectation of meeting investment cost and realizing a
reasonable profit. The profit or reasonable
expectation thereof must be viewed from the standpoint
of the fee owner and measured in light of his
investment" .
31. Petitioner has testified as to his reasonable
expectation from his standpoint and is satisfied as to
his investment versus his profit.
Nursery
32 . Petitioner has presented a Certificate of Nursery
Registration which identified an inspection having
taken place, including meeting the requirements under
Fla. St. for the registry of a Nursery.
33 . Petitioner also testified that he has maintained 2500
mangrove plants in various stages of growth for use at
a future date for sale to the general public and or
government to use along roadways.
34 . Based upon the testimony provided by Petitioner and
the inability to refute the evidence by the Property
Appraiser, the Petitioner has met his burden of
establishing Petitioners use of the property for a
nursery.
Aviary
35 . Petitioner has provided a Certificate of Aviary
identifying its registration and inspection of the
hives.
36 . Petitioner has testified that he currently has 36
active hives on the property and sells the honey at
local trades shows and to a local beer manufacturer.
37 . The Property Appraiser does not disagree that
Petitioner has 36 hives, but has taken the position
that Monroe County requires 100 hives per parcel in
order to qualify for an agriculture exemption.
38 . Undersigned magistrate cannot find any Statute,
ordinance, or even guidelines which require 100 active
hives on a parcel in order for the parcel to receive
an agriculture exemption.
39. Additionally, based upon current recommendations by
the Florida Department of Agriculture and Consumer
Services Division of Plant Industry, it is recommended
that no more than 50 colonies should be contained in a
parcel of property between 5 and 10 acres. Although
only recommendations, the guidelines are recommended
to be followed by agricultural bee areas under
193 .461.
Conclusions of Law
Based upon the evidence presented by the Petitioner,
and the applicable Florida Statutes and case law, it is the
opinion that Petitioner has refuted the presumption of
correctness afforded to the Property Appraiser and it is
recommended that the Value Adjustment Board GRANT the
Petitioner' s Petition to the Value Adjustment Board for an
Agriculture Exemption and/or classification.
DR-485V
DECISION OF THE VALUE ADJUSTMENT BOARD R. 11/23
r VALUE PETITION Rule 12D-16.002 F.A.C.
I r-1 Eff. 11 t23
His MONROE -----L:jCounty
FLORIDA
The actions below were taken on your petition.
21 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 # R012-2024 Parcel ID 00121761-002600
Petitioner name MM L Folster Property 55 Boca Chica Rd Lot 425
The petitioner is: 21 taxpayer of record [I taxpayer's address Key West, FL 33040
representative
—E] other, explain:
Decision Summary Z Denied your petition E] Granted your petition E] 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 10J.F.A.C.
1. Just value, required 339,462.00
2. Assessed or classified use value,* if applicable
3. Exempt value,*enter"0" if none 30,000.00
4. Taxable value,* required 1 309,462.00 L
*AJI values entered should be county ta)eble values. School and other xin authority values differ.(Section 1 1(7},F.S.}
Reasons for Decision Fill w fields wit expand of adu pages as needed
Findings of Fact
Petitioner attended the hearing,provided evidence.The evidence provided by the petitioner were other properties assessed values and
the sales grid/photos of the comparable sales provided by the property appraiser.The sales used by the PAO are canal front with
boating access,versus the subjects open water without boating, per Mike Russo,the differences were accounted for in the sales grid.
No evidence was provided to overcome the presumption of correctness.Assessed value differences are not sufficient evidence.See
Conclusions of Law
By preponderance of the evidence,the assessment is upheld.
2Z Decision of Special Magistrate Finding and conclusions above are recommendations,
I Re cim
Kevin Talbott 02/07/2025
Sign re, s 1 trate Print name Date
Sally M Abrams 02/07/25
Signature,VAB clerk or special representative Print name Date
If this is a recommended decision, the board will consider the recommended decision on TBD at
Address
If the line 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 vvebsite at
Final Decision of the Value Adjustment Board
Signature,chair,value adjustment board Print name Date of decision
Signature,VA B clerk or representative Print name Date mailed to jparties
R012-2024
55 Boca Chica Rd Lot 425 Key West, FL 33040
Findings of Fact
The homeowner stressed the fact that their property was reset in 2023 when they filed for
homestead exemption, causing them a substantial increase in taxes. The prior year 2023,
cannot be contested at this time.
The petitioner provided samples of other properties assessed values, while similar
properties should have similarjust values, this is not sufficient evidence to support a just
value for the subject property.This evidence would not be sufficient to overcome the
property appraisers presumption of correctness. Assessed values are only given
consideration in areas of like properties. The homes and views differ greatly in this
neighborhood.
The property appraiser did present its evidence, including a sales grid.The sales analysis
did more than support the estimated just value. The property appraiser provided a range of
value based on the sales grid from$334,069 to$431,385, supporting the just value of
339,462.
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.
Conclusions of Law
I have reviewed and considered all the evidence provided.The petitioner has not provided
substantial evidence that will overcome that presumption,therefore the assessment is
upheld.
DECISION OF THE VALUE ADJUSTMENT BOARD IDR-485XC
EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE R. 01/17
Rule 12D-16.002
TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, F.A.C.
91 OR QUALIFYING IMPROVEMENT PETITION Eff.01117
FLORIDA
The actions below were taken on your petition in Monroe County.
21 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 our assessment. See sections 193.155 8 1, 1194.036, 194.171(2),196,151,and 197,2425, Rodda StatuLes�.
Petition# E022-2024 Parcel ID 00119110-000000
Petitioner name Carol M. Munder Property 16551 Old State Road 4A
The petitioner is: �taxpayer of recordEl representative address Sugarloaf Key, Florida 33042
L 0 other,explain:
Decision SgTTa Denied our petition 0 Granted yo r etition El Granted our petition in rt y --!��ra ' " ""o I '
Value before Board Action
Value from 9 * 71ser Value after
Lines I and 4 must be completed Value presented by pmpedy appraiser B
TRIM Notice 'y '0) C Board Action
1. Just value, required ;;;7T 5 Rule 12D-9.025(10),F.A.C.
2. Assessed or classified use value,* If
applicable
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 El Blind E)Totally and permanently disabled veteran
El Low-income senior El Disabled El Disabled veteran El Use classification, specify
El Parent(grandparent assessment reduction [:1 Deployed military El Use exemption, specify
El Transfer of homestead assessment difference El Qualifying improvement
-E] Change of ownership or control El Other, specify
Reasons for Decision Fill in fields mll expand, or add pages as needed
Findings of Fact
See attached.
Conclusions of Law
See attached.
_Recommended D9 isi l "Special Magistrate The finding and conclusions above are recommendations.
David Van Loon 02/24/2025
r a is m is Print name Date
I
Sally M. Abrams S.M.Abrams 2.24.25
Signature,VAB deck or special representative Print name Date
9 thiis is a recommended decision,the board will consider the recommended decision onT B D at-E) AM [] PM.
Address SU-or visit our website at
0 Final Decision of the Value Adjustment Board
Signature,chair,value adjustment board Print name Date of decision
Print name Date mailed to
This matter having come before the Special Magistrate
sitting for the Value Adjustment Board on February 20, 2025
and the Property Appraiser having appeared through Tina
Malgrat and its Counsel and the Petitioner, Carol M. Munder
by and through her attorney, Audrey M. Perry 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:
Initial Procedure
1. This is a Petition filed by Carol M. Munder, due to
the denial of a Homestead Exemption on real property
commonly no as 16551 Old State Road 4 , Sugarloaf
Key, Florida 33042, hereinafter the "subject
property" .
2 . The Petitioner and the Property Appraiser have both,
without objection, submitted evidence for
consideration.
3 . The Property Appraiser denied Petitioner' s Request for
a Homestead Exemption due to the Petitioner being
married and Petitioner' s Spouse, John Martini,
receiving a Homestead Exemption on separate property.
4 . Upon Petitioner and Mr. Martini getting married, the
Property Appraiser testified that in the year 2022,
Ms. Munder filed her removal of homestead form,
removing the subject property from receiving a
homestead exemption. Petitioner did not refute that
testimony.
5. The parties have also submitted for review and
reference the following cases:
a. Wells v. Raldeos, 48 So.3d 85 (Fla. 2d DCA 2010)
b. Brklacic v. Parrish, 149 So.3d 85 (Fla. 4th DCA
2014)
c. Law v. Law, 738 So.2d 522 (Fla. 4th DCA 1999)
Facts
6 . It is undisputed that in the year 2021, Petitioner,
Carol Munder married her long-time partner, John
Martini . Petitioner testified that the marriage was
primarily done for the purpose of traveling during
COVID19 restrictions. Petitioner testified and
presented several affidavits, stating that despite
their long-term relationship and even now being
married, Petitioner and Mr. Martini have maintained
completely separate "financial lives" , including but
not limited to, separate real property, bank accounts,
tax returns, credit cards and the like. Additionally,
Petition and Mr. Martini testified that despite the
fact that they are married, they maintain their own
separate real property and do not live together.
7 . The Property Appraiser objected to or disagreed that
the parties are completely separate as it has shown
that Mr. Martini has paid the real property taxes for
the Petitioner for the years of 2022 and 2023,
(Exhibits "Y" and "Z" to the Property Appraisers,
evidence) , thereby showing some financial support.
Petitioner admits that due to the sharp increase in
her real property taxes, Mr. Martini assisted her with
the tax payments, but has testified that she has paid
Mr. Martini back in full.
8 . When asked on her questionnaire to determine separate
family units, Petitioner and Mr. Martini affirmatively
state that they are not divorced, nor is a divorce
pending.
Burden
9. From the outset, we note that 11 [t] ax assessors are
constitutional officers and as such their actions are
clothed with the presumption of correctness. One
asserting error on the part of the tax assessor must
show by 'proof' that every reasonable hypothesis has
been excluded which would support the tax
assessor. Powell v. Kelly, 223 So.2d 305 (Fla.
1969) . 11 Straughn v. Tuck, 354 So. 2d 368, 371 (Fla.
1977) .
10. It is well settled that all property is subject to
taxation unless expressly exempt, and exemptions are
strictly construed against the party claiming them.
State ex rel. Szabo Food Servs. , Inc. v. Dickinson,
286 So.2d 529 (Fla. 1973) , and the burden of proving
entitlement to an exemption is on the taxpayer,
Benevolent & Protective Order of Elks v. Dade County,
166 SO.2d 605 (Fla. 3rd DCA 1964) .
Administrative Procedure
11. 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.
12 . 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.
13 . The special magistrate is confined to only consider
the admissible evidence presented at the final hearing
on the Petition.
Law
14 . Florida' s homestead exemption derives from Article
VII, Section 6 (a) of the Florida Constitution, which
provides that a homestead exemption extends to
" [e]very person who has the legal orequitable title
to real estate and maintains thereon the permanent
residence of the owner, or other legally or naturally
dependent upon the owner. " However, section 6 (b)
directs that 11 [n]ot more than one exemption shall be
allowed any individual or family unit or with respect
to any residential unit. " Art. VII. 96 (b) , Fla.
Const.
15. Additionally, Exemption of Homesteads is found in
Chapter 196 of the Florida Statutes.
Analysis
16 . Based upon the agreed material facts as stated above,
the issue is whether a Homestead Exemption can or
should be granted to individuals in a marriage, when
each spouse owns separate real property and have
established two separate residences and each are
requesting an exemption.
17. The case law on this matter is limited but the courts
have found that there isn' t an absolute prohibition on
married couples from receiving two homestead exemption
provided the parties otherwise qualify.
18 . As the Court in Wells concluded, "that in the unique
circumstances presented in this case, where the
husband and wife have established two separate
permanent residences and in good faith and have no
financial connection with and do not provide benefits,
income, or support to each other, each may be granted
a homestead exemption if they otherwise qualify. "
Wells v. Haldeos, 48 So.3d 85, 88 (Fla. 2d DCA 2010)
19. The test, is whether a married couple would qualify
for separate homestead exemptions or is the married
couple a "family unit" under Art. VII. §6 (b) , Fla.
Const.
20 . The court in Parrish, reviewed several Attorney
General opinions as well as the Wells and Law cases
and agreed that a married couple qualify to receive
two separate homestead exemptions if the married
couple can prove that they were not a "family unit."
21. To determine what would be deemed a "family unit" , the
Courts have relied upon the individual facts of each
case, but found that "the law and persuasive authority
favor finding that a married couple constitutes a
single-family unit when the marriage is intact, as
opposed to the couple being separated or estranged."
Brklacic v. Parrish, 149 So. 3d 85 at 88, (Fla. 4th DCA
1999) .
22 . In the cases cited, the courts analyzed the married
couples involved and determined that although married,
they had been separated and or estranged for several
years, and although they were officially married, they
had or where essentially living completely separate
lives. In this immediate Petition, we have testimony
from both the Petitioner and her spouse, Mr. Martini
that although they live in separate residences and
have separate accounts and have even entered into a
post-nuptial agreement to make sure their assets
remain their own, they are in an intact marriage and
are not separated or estranged. As such, by the
analysis presented in the cases cited above as well as
the evidence before the Magistrate, Petitioner and Mr.
Martini' s marriage would be deemed a ',,family unit" and
would not qualify for two separate homestead
exemptions.
Conclusions of Law
Based upon the evidence presented by the Petitioner,
and the applicable Florida Statutes and case law, it is the
opinion that Petitioner has failed to refute the presumption
of correctness afforded to the Property Appraiser and it is
therefore recommended that the Value Adjustment Board DENY
the Petitioner' s Petition to the Value Adjustment Board for
a Homestead Exemption and/or classification.
DR-485V
DECISION OF THE VALUE ADJUSTMENT BOARD R. 1'1/2.3
VALUE PETITION Rule 12D-16,002 F.A.C.
Monroe Eff,11123
FLORIDA ..............----.---3County
..................... ........ .....M... ..
The actions below were taken on your petition.
R1 These actions are a recommendation only, not final El 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 coritest your assessment. (See sections 193.,155(8)(1), 194.036, 19C71(2),194.181,196.151,and
197.2425,Florida Statute s.1 ........... ......
Petition# R01 8-2024 Parcel ID 0057360-000500
.................
Petitioner name At�tAkqr-Townsend Ker,.q.._.___ Property 10 S harbor Dr
The petitioner is. taxpayer of record 7 taxpayer*s address
J
representative
El
....
.. . ..........
. ............ . ...... ...... ............... ........ ......
Decision Summary R Denied your petition 0 Granted your petition Granted your petition in part
......................................... .�for Board Action
Value from After Board
Lines 1 and 4 must be completed Value presented by propeo appraiser
Value
TRIM Notice Ruile 121)4.025(1_QLf.� Action
1. Just value, required 5,1591,227.00
....2. Assessed or classified use value,* if applicable
...........---- - - ..........
3. Exempt value,*enter"0" if none 25,000.00
4. Taxable value,* required 634,22T00
All values entered should be count taxable vahies. School and other tq!'in
....... _2a j L#fLohty_��_ nay iqq�� ecLorL196.0L1D,.E..S,
........... . .....................................-
eaea
c1slon f��ffl-in fie�ds�,,Vfl expand or ad�J pages as neaded,
Findings of Fact,
Petitioner did attend the hearing and did argue that the location of the staging area causes external obsolescence.The petitioner
however did riot present any evidence to reflect the external obsolescence,If any due to Me adjacent staging area.at the hearing to
argue fl-re assessed value.The petitioner did argue that neighbohrhood properties are no
.............
Conclusions of Law
The property appraiser did provide eAdence supporting market value., No evidence was provided by the petltioner,that was sufficient
to support external obsdescnce. used on preponderance of the evidence,the assessment is upheld..
.. ......... ...........
............................. .....---------
R e 7�cm e cl ecislon of Special Magistrate Finding and conclusions above are recornmendations.
Kevin Talbott 02/28/2025
� 3i red
Date
iq-tia-"re,spe'-' a "ag,is ......................................................................-'-""P'-rant tie—me.... .......................... ..................................
S.M Aloirams
)ez& A4141d4ftA, 02.28,25,
.......................................................... ..........................
Signature,;-xA61B ii�rk,oF,-,special-re-pr-,e,-se-nta-bve— Rint niame Date
If this is a recommended decision,the board will consider the recommended decision on T.EB D at
Address
If the line above is blank,the board does not yet know the date,Ome, and place when the recommended deelsion VW1 be
considered.To find the information, please call 305-295-3950 or visit our wobsite at
.......................-
El Final Decision of the Value Adjustment Board
.......... ............................... .. . ............
Signature,chair,value ad,iustment board Print name Date of dorraAra_. .
11
................ .................... ............. ............. .. .....
PdrA name Date mWiled to p��M2��
........................... ......... ............... .......
R018-2024
10 S Harbor Dr Key Largo, FL
Findings of Fact
The petitioner stated the staging area adjacent their home and the fact that their property is
hit with golf balls causes external obsolescence.The petitioner however has not provided
any evidence to support their theory.The property appraiser presented their case and
included a sales grid of seven comparable sales, one of which was the subjects prior sale
from 2023 that sold for$6,200,000. The property appraiser provided a range of value based
on the sales grid from $5143,144 to$5740,934, supporting the just value of$5,159,227.
The petitioner did not provide any evidence to overcome the property appraisers
presumption of correctness
It is the petitioner's responsibility to overcome that presumption. Evidence is necessary to
overcome the presumption of correctness.
DR-485V
DECISION OF THE VALUE ADJUSTMENT BOARD R. 11/23
VALUE PETITION Rule 12D-16,002 FAC.
Monroe County, IF-ff.11 r1n
FLORIDA
The actions below were taken on your petition.
Z These actions are a recornmendation 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 193.165(8,)(1),194.036, 194.171(2),194.181, 196,151,and
197.2425,Florida Statutes
—)_ . _ __. ........... .......—1111---...........—
Petition# RO 19-2024 Parcel ID 00570720-000000
Petitioner-name Eetqqr MY!"N91h ..................... property 3 Country Club Dr
The petitioner is,: taxpayer of record taxpayer's address
representative
ether„ex lain:
Decision Summary Ov Denied your petition El 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 Rule Action
1. Just value, required . 3,209,698.00
..... ............ .....................
2. Assessed or classified use value,,* ff applicable
-.--....................................---,......
3. Exempt, lue®-
enter'0" 1 none U0
4. Taxable value,* required 3,209,69
0 ffe RANI values entered should be un�taxabm_mle values.School and other taxir!.a uthori� es ny_gi r..@ecti n 196.0311
..........
--------- -------- ........
eaSons for Decision I fieWs nAvflil expand tv add Jages xis nowied.
iiiii d iin-g—s`o—ffacl....... ------
Ptifioner did not attend the hearing,did not send evidence for reylew,did not show good cause for continuation,
iu-slons of Law
Basd on preponderance of the evidenco,the assessment is upheld,,
...........
EIR ecision of Special Magistrate Finding and conclusions above are recommendations.
....................... ....................
Kevin Talbott 02128/2025
................... ............... .............. ................ ............... ..........
i mure, i mag�straf�, Print narne Date
S.M. Abrarns 0228,25
n....................................
e-,V, A-B---d"...e-rk- o-r .................................--Prininame
If this is a recommended decision,the board will consider the recommended decision on I BD 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 welosite at
I............—
......... ............. ................... .................... ...........
Final Decision of the Value Adjustment Board
.......... ................ ............... ..........
...................... .......
Signature,chair,value adjustment hoard Pdrd narne Date of decision
................................... .................. ..............
�Tf"iure,VAB derk or r entative Print name Date,mailed tea J
- I.- se
.............. ....................... ........--0--
DR-485V
DECISION OF THE VALUE ADJUSTMENT BOARD IR. 11123
VALUE PETITION IRWe 12D-16,002 FAC,
Monroe EC 11123
FLORIDA ..........—,,-.-0County
...........I....... ...... ................................. ............. . ......
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 clircult court to further contest your assessment. (See sections 193,155(8)(1),194,0361, 194.171(2),194.1811,196.151,and
197.2425,Florida Statutes.)
Petition# R031-2024 Parcel ID 004,3790-000000
...............
Petitioner name Property 820 Palmetto Ave
The petitioner is-, El taxpayer of record taxpayer's address
representative
R t plain-
... ........ J ..................... .............. ..................
............. ........
Decision Summary Denied your petition Granted your petition 0 Granted your petition in part
gei6ie�oair—dActio---n--
Value Value from After Board
Lines 1 and 4 imust be completed TRIM Notice Value presented by property appraiser Action
Rule 12D-9,, I ,F . . .....0
.......... ............ ... T-4- ........ ............
1. Just value, required 648,064.00
- —--------- .........
2. Assessed or classified use value,* ff applicable
............
3. Exempt value,* enter"0" 1 none 25,000.00
4
.......................... ........ ......
4. Taxable value,* required A81.00
m°m ........................... ......
*All values entered should be county taxable values,School and other taxingjuthq! alue
.......... .......
............................ ....................
asions for Decision p Mn F� ,i :IeW sv� fli f,�!xad j� , or ad d paccs aeede,js nd.
............... . .....................findings of Fact
Ptitioner did attend ale hearing,but did hot participate in an evidence exchange.The petitioner did not present any evidence at the
hearing to argue the assessed value.The petitioner did argue that neighbohrhood properties are not taxed consistently.The property
appraiser did expWn the cap that affect taxable valueg. Petitioner also argued that they use less seirAce and should therefore pay a
I lower taxe i did explain to the petitioner that this was not the forum to discuss or aruge that topic,
........... ..........
onclusions of Law
'The property appraiser did provide evidence supporting the taxable value. No evidence was provided by the petitioner,regarding
taxaibie value. Based on preponderance of the evidence,the assessment is upheld,
..................
.....................
Reco en d D vision......_
of Special Magistrate Finding and conclusions above are recommendations.
.............
Kevin Talbott 02/28/2025
.......... ............... ................
Signat a ate Print name Date
7vt, A4,,tvva S.M. Abrams 0128.25
i n k Print name Date
If this is a recommended decision,the board YAII consider the recommended decision on TBD at
............
Address
If the line k
�eisb1ank,the board does not yet know the date, firne, andplhen therecommended decision will be
considred To find the information, plea rail 305-295-395,0 or visit our website at
......................
FinalDecisionVueA djustmntB oar
. .- .. . d
w .......--................... ...................
............... ........... ...........
"91� n'a'ture,"c"tia—if,,,-v--a-,�'Lj'e a--d-ju-s"fr-n-e-n-flb"o—ard Print name Date of decision
itiri ...... ..........--ed ii S nature,VAB derk r f Print name Date maiF
—2-- -_2 �- � . ............ ................................
DECISION OF THE VALUEADJUSTMENT BOARD 85v
R. 11
VALUE PETITION Buie 12D-16.002 F.A.C.
Eff.11123
Run Monroe County
FLORIDA
_
Tactionslo were n on.. . ___.. _ ___...._ _.,_.._...__your petition.
These actions are a recommendation only, not final El These actions are a final decision of the VAB
If you are not satisfied er you arenotified of the final decision of the VAB, you havet to file a lawsuit
in circuit court to further contest your assessment. (See sections 1 .1 ( )(I),1 3 ,1 .171(2),1 .161, 19 .11,and
Statutesa _._. .. ... _.... . .. ...... .._..__ ...._..._.................. mm..........�......_ ........
1�J7.2425, Florida_m acute �_.....,...___„_ __ _.......
Petition m .. . -22 Parcel I 01 -
Y ,,, m W._............
PetitionerC nlse Property1 0Gumbo Limbo Dr
The petitioner is: record El taxpayers
representative
._. t p v plain: -_.._,_... ___....._.m ....
--------_____. .. .....__........___,._______.. _.._._.. . _ .......... ................._,. ._....... .........._.... .. ..w,.._... _...__...._ ._.._...._._
Decision i our petition your petitionour in part
ValueBeforeoar cti After Board
Lines 1 and 4 must be completed TRIMtic Value presented y propelty appraiser Action
_..... Rule 121)402510.Ek.0. „
1. st value, required , 7 ,2 .00
. s cI si usel e
........... .._.._. __r_..._._. .. .. .... .... ...._.._ ..........�.... . ___._ ... _.. __..._.......
® Exempt value,*enter" i one 0.00
........... � ._.m__.,,._ _....._ ....... _ ,...._... ... . ...... _. _ __ ..._._ _ ...... _. ._.�.__...._._..
4. Taxable value,* required 2, 7 , 5.
._�,_,,,,,..__..r_ - .... .....-. ..... ..
_._......._..._... __ _v� es may di r, ectirsr 1�6. 31 ,F.S�
MA II vaines enter should be caun taxable vela oho®I and other tarn author vela .. _w ___w._
_._eas Reasons for Decision __-.,..,_,._...._w_ w_ _........ �.._.. ......_m 1=N�� _m _ ..... � ...
._.Finding.._
tin fields will ex panel, eu��add pages err needed
s of Fact "_. __._. ..._ _...........
P'titioner did not attend the hearing,did not send evidence for review,did not show good cause for continuation.
_._
Conclusions......... ..,..,....
of Law
Bead on preponderance of the evidence,the assessment is upheld.
__.__ _...____._.... ..... _..w..._._.m._... ___... ...._... _. ... _ ... __ ...._._._._. _.
Rec m cision of Special Magistrate Finding conclusions above are recommendations.
Kevin Talbott02/28/2025
......... ..... m
Sign . re,sly. isl magist Prird rams Date
S.M. Abrams 02.2825
.,...... M M w _...,_... ____.......... _._.,.._... .__...
Signatu ,VAB clerk or special representative: I,Irlm'd"m'mmrme Date
If this is a recommended ecision,the board voill consider the recommended decision on TBD ... a
Address
If the line above is blank,the board does not yet know the date,time, and place when the recommended decision will
considered. To fund the information, please call 305-2 5-395 or visit our a sit
..... m_ ..._. ...._.- — _.._._._ . ........ _.....p ..w .....-
El Final Decision of the Value Adjustment Board
_ _,. .....,.,__....
signature,chasi-,value adtustrnent board (Print naine Date of decision
Signature ViAB,qffk or representatvv _ _._..._. Print name Date Snail .._to parties
DECISION OF THE VALUE ADJUSTMENT BOARD �iri3
VALUE PETITION Rule 1213-16.002 F.A.C.
� .11123
,,,,,o,nr ie..
FLORIDA ... ou
_e_ cti....� ... _ _.._._.._.__. nty
_.......___..._................T. . .... _ _ ....... _
belowe n on o r petition.
✓ These actions are a recommendation only, not final These actions are a final decision of the you
If re not satisfied after o r tiff of the I decision of t v , you v the right t7VAB
i circ it cou to r cont st your ssess nt, ( ee sections 1 °1 ( )(1)®1 .0 e1 .171(2),1 .1
1 7.242 ,Florida,statutes.
iti n 3 -2024 Parcel ID 00419540-000000
Petitioner name Wiliarn Leaner .................................. property 138 N Rollingill Rd
Th&petitioner is: ✓ taxpayer of record 0 taxpayWs address
representative
® othplain . .__...... ...._....... __._......_.�.....
Decision Summary ✓ i .._ourpetition. ..... ..�. ...___ __.__r petition . yr�nt . � . ._�....___...........�__...�.�
El
ted
_must _...._.._ { t T.._.µ....m.._
r n in part
ValueuBeforeoar Action After
Board
Lines 1 an 1 NoticeValue presented D-9 property.A.C�appraiser Action
...... .®....... _ _m._..._ Rule 12 mm9. 25 �,_F°�«a .__......
1. Just value, required _ 4,210,096.00
_. ®. Irv.. .____._rclassified__ ._use value,*..___w.._..._ _. ......_.._. .._.W...._. ... _. _..... ..._
ue,* if applicable
..___v __ .... _.... ....... - ......_�__ _ .... ..._...._.......... ..._... a_ . .._ .__........ _..... ....
. Exempt value,* ter" " if none
..., __... . _..__. .� __ . ... m _ _...,.._ ....
® Taxable value,* require4,210,096.00
"All itae en red shouid be cottn—' able w�aWues, _ _.. qµ ._...o...m ..... ..,, _ ....... _. _.._,�_.
ch W other tain suN Neril. ±alues a differ. Section 196.01 7 ,F.S.
.... .... _ ._ ...................__..._ ...
eons for Decision _ ........._... .... I.iiN.u�w cur i .,. _.�,.._ . ._ . ... ..__
Finding. _.. ...... . -....-- .__._.-- --
ii expand, oiir add pages as needed
s of Fact _. .........
Ptitioner did not attend the hearing,did not send evidence for reviews did not shove good cause for continuation.
_..... ...,. __ ....— ..._............_.
onclusions o
Basd on preponderance of the evidence,the assessment is upheld.
_.aw._ _ _ _„_._,. ______ . _ .... ._
✓ Reco riven i n o Ipecia istrte in Wn n conclusions above are recommendations.
evin T io 2 1 /
___._ s ., � �__m_ ....__......._...� �._mm.�..�a ....�. � Ism �..ir n..... .�..�..._...,�. . _.
Signet re speck nrosa�u.�trate Ialrmt date
.. bra°ns 0228.25
.....�, ._.. .._._.. .--... _.__._._...._.... _ _ _.__....... .�, . . . ,w. ..°.,..,.. .°.m..�_ .. ......- _... __............
ignatur VAS clerk or s .,ial rep entative in n r Late
f this is a recommended ecision,the board will consider the recommended ecision on TBD at
Address
if en the ummend d disien will w the line above i blank,the board d not yet ow the date erne„ and place
considered. To fond the Information, please call 305-295-3990 or visit our website at
Final Decision f th . ... . . .. . mm.� w _�. .. ...... .... . ..... .. �.. . ....... .. .�� �._ u_... .._..
e Value Adjustment Board
sln�turP�x Iaa... ......__._ .......
®
Oak,value adjustment board Pdrt r 1ae Date of decision
__ ... __ _........ __ _.---
o raatui!e.)!�A§clerk or Ee rementative not name_. _ _..... .--.._... Date mailed to ar�es...
DR
DECISION OF THE VALUE ADJU -485VSTMENT BOARD R. '11/23
VALUE PETITION Rule 12D-16.002 FA.C.
Monroe Eff.11/23
FLORIDA ---.............. ...................-.,,.___SCo!unty
.................... ....... ...........—...........
The actions below were taken on your petition,
2 These actions are a recommendation only, not final El 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
..-19..7....2-425,Flofida.Statutasj— .............. .......
......................Petition # R041-2024 Parcel ID 00419530-000000
..................... .............................
Petitioner name rein.,PAERI!Aff.............................................. Property 136 N Rolling Hill Rd
The petitioner is: El taxpayer of r�ecord taxpayees address
representative
[___u : .— —... ... -I.—-.-1 1 1 11— 11 ----I---................................. . ...........
_q r e�qirl'
............... ....I....................................
Decision Summary Denied your petition [] Granted your petition E] Granted your petition in part
.............................
before Action—
Value Value from After Board
Lines 1 and 4 must be completed TRIM Notice Value prmnled by property appraiser Action
Rule 12D-9A�2101�_EAL�
.............. ..... .
I. Just value, required 4,205,707.00
2. Assessed or classified use value,* if applicable ,
3. Exempt value,*enter"0"' if on 0.00
.......................... I ................. ...... -—-------------4. Taxable value,* required 4,205,707.00
................... ...............
-;;7A!1vaIues entered s.h—ouid....b.-e-'--c-ounty taxable values,Schooi and other taxi auLhor' values 7
. .............. section 196.031............
...............--- ...... .................... ............................
asons for Decision F`OMru fiekt�ivifl expan`j, i�!wi add pagas as needed
ff�d—�n—gs- -Fact
ci —-------
Ptifloner did not attend the hearing,did not send evidence fbr review,did not show good cause for continuation,
.................. .................. ...........
onclusions of Law
Basd on preponderance of the evidence,the assessment is upheld,
.............................. ............ .............. - ------Rec me ion of Special Magistrate Finding and conclusions above are recommendations,
.............-.......... ......
Kevin Talbott 02128/2025
............. ...........-
Sign . re,sp: a �,ia i, trate R ryt name Date
&M—Abrarns 0228.25
. .............. .......... ..........................
S�Ignatiiil ,,VAB clerk or special representative Print norne 64fe—i -If this is a recommended decision,the board will consider the recommended decision on Nml I, i, at...........................................................
Address
If the line a6�e"ls-b—lan—k,-th"'e`-b'—oard-d-o'es'-iio-ty-et—know i-he'---date, time, and-`p''-Iac-ew'—hen-'-'-t"he' recomimended decision will be
considered. To find the information, please call .3 05-295 3950 or visit our website at
............ ..................................... ...................
Final Decision of the Value Adjustment Board
..............- .... ............- ..................................
ignature,Oak,vain adjustment board Print name Date of decision
..�e.naiture,VAB dark or representative Priwt name Date mailed t
.................... . ..................
DR-485V
DECISION OF THE VALUE ADJUSTMENT BOARD R. '11Q3
VALUE PETITION Rule 12D-16.002 FAC,
Monroe........---s County Eff.11123
M
FLORIDA
.......... ..............
The actions below were taken on your petition.
R These actions are a recommendation only, not final Ll 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 court4o further contest your assessment. (See sections 193,155(8)(1), 194a036, 194.171(2),194.181, 196.151,and
197,2425,Florida S�tatu
----—--------- .. .......... ........
Petition R052-2024 Parcel ID 00423571-000000
.......... ...................
Petitioner name��rd Cook
.—I.................... Property 239 Mohawk Blk 4 Lt 8
The petitioner is,: Z taxpayer of record taxpayers address
representative
..........
Decision Summary 2 Denied your petition EJ Granted your petition El Granted your pettion in part
Before Board Action
Value Value frown Value nw�ted by property appraiser After Board
Lines 1 and 4 must be completed TRIM Notice R p ule 12D- Action
1. Just value, required 528,000.00
....... .
2. Assessed or classified use value,* if applicable
3. Exempt value,*enter" " if none 0.00
.. . ........................... ...........
4. Taxable value,* required 528,000.00
*41—Valuiis entered" -s"h-o-u"I—dbe-c-u--a�ni —taxa6-1e'v—alues.School and-'oih-e-ri-a'x—ln--a—u.......... —.03-1.............
.................... F.
..................
........... ......................... -—-----
-k a ions'-for Decision F:0141 fie�ds vviH expand, oii, add pagos as �meded
Findings of Fact
Petitioner did attend the hearing,but did not provide any evidence to support a revised just value.While the petitioner argued some
very good points,such as the lot is not a permitted lot and the is nol-lile the argue the dnot and did argue that the location of the
staging area causes external obsolescence.The petitioner however did not present any evidence to reflect the external obsolescence,
if arty due to the adjacent staging area,at the hearing to argue the assessed value.The petitioner did argue that neig�hbohrhood
. . .......... .. ........Conclusions of Law
The property appraiser did provide evidence supporting market value.No evidence was provided by the pefifioner,that was sufficient
to support a revised value and or overcome the property appraisers presumption of correctness, Based on preponderance of the
evidence,the assessment is upheld.
..........-
Rec me �e i n of Special Magistrate Finding and conclusions above are recommendations.
Kevin Talbott 0212812025
............. --—---------------- ...............
wpnaiagh trate Prtnt naine Date
S,M AbrafTIS 022825
.......................
Signature, B d erk or special representahve Print nmne Date
if this is a recommended decision,the board vAll consider the recommended decision on at
Address
............ ..................................................."....................................--—-------- .........If the line ab;�els 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 3105 29:54-3950 or visit our website at,,
. ............. .. ....... I.... ............... ......... ......................
Final Decision of the Value Adjustment Board
........... .......... ..........
.............. ................. ........... . .......... .....
Signature,chair,value adjustment board Prird narne Date of decision
........... ........ ........... --------- ------
nature,VAB cler o lep
k r _1�5.serftafive Prlrri�name Date rnailed to tie�
........... ................... ................
R052-2024
239 Mohawk
Findings of Fact
The petitioner stated the village council informed him that he could not get a permit to
develop the lot. He further stated the village told him he could spend $40,000 and still not
get a permit due to the lengthy number of applicants. The petitioner did not provide
anything in writing from the Village to support this. If in fact the Village states the lot cannot
be developed, it should be provided in writing to the property appraisers office.The
petitioner changed the type of ownership from personal to an LLC, which did cause a reset
of assessed value, which went from $75,319 to$528,000. 1 did inform the petitioner that
this was not the proper forum to argue this change. As far as the assessed value,the
petitioner did not provide any evidence that would warrant a revised value. It is the
petitioners responsibility to provide evidence to overcome the property appraisers
presumption of correctness. The petitioner should provide similar comparable sates when
filing a petition.
The property appraiser did present its case, they did provide a sates grid using six vacant
land sates, four of which were similar unpermitted Lots, the other two were adjusted
accordingly.The property appraiser did support the estimate of market value.
A
Find Joumal Liners 12:52 PM
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Find Joumal Lines 112:52 PM
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Go ant
F'dd;F001 Genial
Fund
Slaadd Category:
SC 00041
Conn—di-ti.n.
Supplier Mon...
Count,C"of
court
Of b."m J.untal:M.— Mon,-Causly Postod 02J140024 Ad Hoc, A—sh USD 530430:UIANY Saito— 1:1.71 0.00 N.mbar za Cost cnft
r,�, ty Roadrd.1 County Want County Pay— menap CC 045 6 V.I..
G(11� DDI 4(2024 CsArimisnionaro Adj.."M Board
F-6. G-1
Goa ant
Fund:F 001 Godard
Fund
Sond Cat .,,
SC000 ft
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Supplier
Count,Cl—Of
C-1
011-11—W J—ralr M— Mon—County P..Id OMEM24 Actual. USD 5XIM 0 Pf-..nW Fens 1,7500) 0.00 VAD An.-y Cast Candor'afr'A
artered�County O.bid.S.— , —-Fab GCO453,Val-
um— 202.4 frdj� ant Board
County C—rd, 0 12024 C.drnalmw....
Gener®I
on.de
Fund:F OU 1 General
Fund j
Spend Category:
SC_00032 L.g.1
F...
Suppl JannMar
ier:
Find Journal Lines 12:52 PM
17r9P.fM4
P.Q.6017
JwtmeA Jaxn�Muntrar CurMaW btR Y:Siwua [9�a 9attrce Ca90ar CIUINncy l.e6pee Accmurrc L t Ewe Metro Rd- WofklWs Mtt3: Mite 14
Opemtio IJ onroe Monroe County Posted 021122024 S pplier Actuals USU 530310.P % anal Fees& 1,125.00 0.0012912024 VAB Cost Center
County Baard of✓ma itfy Board of County lo—D. Outsde Sery ces Heering CC 04536 V91ua
Cammissiuners-UZ7 l4 Commiaaionors Adj—ok Board
Function:Generat
Government
Fund:F_001 Ganoml
Fund
Spend Category:
SC 00038-
Pmfsssional Sorvicos
Supplier:Kevin
Talbott
Oporafional Journal:PA.— le@onmo County Po o d 02292024 S.P0. A—Wo USD 530310:Profaeoionsl Fear& 375.00 0,00 1125M14 VAB Coat Canter',
C—aV Baard of Cnumy Bamd of Counlg invoice Outside Se A.. Hoarvng CC'_045:36 Value
G�nmisttianom-02J2312Q124 Cammiw.donars AOjuabnnnt Board
Function:General
Gave a nt
Fund:F 001 Goneml
Funtl
Spend Caeg.,
SC W638-
ProPessionolSarvicas
Su plan,:Kevin
Talbott
Opanwanal Journal:IrMonma le@anma County... Pamb d IYU1:#2024 SuppWr Actud, USn 5.70alo:Prafasalanol Fear& 225.00 OM 2t1:U2024 VAB Cost Canter:
Ceunly Bwrd DACoouiy Baard oP oaamy Invoice Out W Sanicas Ffer Iuq Gavw.: CC 04536 V®lua
rn�saanom-02113M24 Crumrntsstonear Adjushrront Boerd
F—hon:fb'anarul
G—ror—o
Fund:F 001 General
Funtl
Spend Category:
SC W038-
PraPesaunal Sero—
Supplier.Kevin
Tdban
Find Journal Lines 112 52 PM
MM1024
POL.6.117
A.W M.Wh MWIM
aew
J...w J.,and N—ba L.%W AccountAr"r
i—ra PA.— Man—County P.et.d 03M7,2024 Ad H Actual. USD 530430.Ublity S.ne.e. Tan 0.00 Feb,..,y 24 C I Cantor:
R..rd of County Payment Postage CC045 6 Value
C.— 03107/2024 C d'6 A a-r,Bear
dNaGa'a'.1
C. ent
Fund;F001 01
Fund
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,C_00041-
C. nor,cations
S.Ppl,.,:Mna.
co'noy Clem Of
Ca.,1
19=,,I, rI 1,,-I:v,n M ..m PIod M2024 gup ' "S" 53,oP'`ftM...IF & 1,750.00 0.00 VAS-10...h 2024 C et CW,�
, "g."i of M linty Bead.1 County jn�.= O.Wd.S. _ CC:04338V.1u.
0 "_ts-MW2 W2024 Cxrmmissianera Adm—ra Mud
Function:General
G—reraIan,
F.nd:F-001 General Mal Spend Category:
CC 00012 Legal
F.;a
Supplier:Jft,
Sh
Op—li-al J1 III M.1111. Mae—Co.nry Poslod 04O52024 S.Po. AM..W USD 530310Pf.—I,ral Fees& 675M UO 20M VAO Cael C I—
Cann dy Berard M County B..nI 11 County [- d M.I.. OaW.S. — fl.eaft CC-045M V.I..
0—omWes. 041051=4 2-11—n.. Adinn—It Board
F,nc,t,o,General
Go..m.al
Fund:F_W1 G.n..I
Fund
Spend C.t.g.,y:
SC 038-
P,o_famil s,NI
S.ppli.,:Kevin
r.lb.ft
Find Journal Lines 12:52 PM
77f73/202.4
Page 7 of 17
JmprKd JournaVNrmeer G 14Y S+ahrs °� Sadice 4 Ledper ledger F:zlartilyd M." Irder�nperry
!>m1Y 61MNttblO PghY [7}da edYar Gury*rreY Ledp®A'dcpad I t Amo nt Lma Memo M War lgga It Math 7R
De--of J mat'.Men— Memo.C—oy Posted 04/05/2024 S ppller ACSuals USD 530310 P efe rel Fees& 1,200.DD 0,00 2/2704 VAB Cast Confer:
County Bard of County Board of County Invoca Oulsda S.M.. Hearn0 in CC 0453E Vetuo
Commissioners 041OS0024 Comrnisaimrers Marathon Aduatmnot Board
Funatlon:General
Gwemmenl
Fund:F._001 General
Fund
Spend Category:
SC 00038-
Prufesel—1 SaMaet
Su plies Kevin
T.Pbea
Opeabanal Journal:Ms rtero Idonma County Pasted 04M22024 Atl Hoc A.W.I. USD .53GC P/:Ua1ay riantla- 34.0.3 0.00 March 24 Pontnge Coat Cente,'.
County Board al C':ourvky Beard oP County Paym.M CC_04SSfi Value
Commissi—m-04f1MM4 Cammi2aiorwsra Adfuatrnanl B—dl
Function:General
Gayernmont
F-d:F 001 General
Fund
Spend Category:
SC 00041
Communications
Supplier:Monroe
County Clara Of
Good
Op—a—1 Jounral:Manson Memos Coanry Pwaad 04/172024 �uplkiar Anneals USD 53"DI MiaaelCanaoury 192.00 0.00 47d114Y2524 VAR Cost Cancer
Coon Beard of Caunly 13aard of county Inea?po Exp eaa lYFP ad Weasel CC 64530 Value
Carn(nISaIDIYals"341172.024 C:arnmieoonan Ci(dW(A.-a AdlustrDent Board
421373) Funcion:General
Grr nmment
l Fund:F 001 General
Spend Category:
SC douse-
Adeardsng
Supplier:APG-Eael
LLC Ube Kay West
Cr,,-,Florida Keys
Free P—
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11113,2024
P.ge a of 17
]_
LodPr Accougi
4-10 Qw"ny..._ J.
op—ta,"t J,,,,,I:M,,,,, Manroa C-a" Posted 042212024 Supplier Adlk USD 5103I0:P,.fa.aiI F...& 1,750.00 0.00 VAB-ApnI 2024 C St Cara.,
County Boartl of County Board of County la-ea O..,d.Services CC.04536 Vl,e
C_ 04t22l2024 Adju—t Board
Function:General
Government
Fund:P001 Gan A
Mal
Spend
SC 00032-Legal
Faas
S.Ppl,.,:Janrirfer
S. ez
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Men"-County Posted 0510212024 P4 Nee Aaluals USD 530430:Utildy S.—a 23.52 0.00 AMI 24 P...g. Cost Cantor:
0—ad of(:curdy P.y—f Cc._0453 Vale.
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Opa.fi.n.1 J.—L Man,.. Men——ey Poated OSMQ024 Supper Affi,ate USD 530310 Pa lld Feae& 637.50 0.00 W4124 VAO Cost Cantor:
County Board of Coanly Board of County kiruoicu O—We S—i— H—me CC..04S30 V.I..
C.-e—o-ra-OS)OG/2024
1—b—G.a.aal
G a
Fund:F-V G.n.,W
Fund
Spend Category:
,c 00038-
ProlasvionelSarvicesS-ppla,,:Kevin
T.1b.ft
Find Joumal Lines i 2.52 I'm
11 fl 312024
P.u.9 of 17
MBA 4MmlCpreytmry
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cio.'ri.r.1 J.."A moro- Monroe County Posted 0510612024 S,ppl a, Actual, USD 5303 10 F..& 1312.50 0.00 VI W24 VAB
County Board of I"trunty Board of County rv.— O.I.rd.S.-ro. H..-g CC 045'b Wo.
A a
dj.b—t Board
Function:,Q.—W
Gounmmonl
Fund:F001 G-sod
Fund
Sp.ndcal gory.
SC 00038_
Pr.f.al ood 3--s
Supplier K.-,
Talbott
O"orb,".1 Ja—1 A... IA.— County Pooled OSMM2024 Suppler At,ab USD B62,50 0.00 4/24/24 VAO Cut Center
C"—oly Board o C� Io— Owdd.S.,A— H.-P C:_4536 Val..
J_."a. i,)()2=4 RE Adja o6ot Board
F.rolmr:G.o—1
G-.r—et
Food:FjDOI General
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Sp.ral Got!g.ry:sc 00038
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S. ,Kevin
M.—r—t, Pooled 051172024 s,pphr Amoft USD S."Wd9U:MixOkNfwauts 156.00 0.00 VA S Ad for Coo Cora.,
C o.,d W ? Boom E —. uM,Itd..a 0CuDC136 V.Io.
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FIM,firrn:General
G—no,.ot
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S.Pal&=A Fates
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pwp 10 of 17
pwaaw
joamlo I S— L.ag- I C."W"I L.VwA—i U-.— Ipwaaff"IDI -lk— I MID IPdmYCA IC?
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(.ou 1ry Bears of county Bans al County ln—.. Outs de Seryices E—ph., CC-D4536 Value
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Gnvern
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na -001 G—W
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Supplier:P.—ni
L—P.A.
op.raw.w J-0 M.— M--C.-ty P-Id 05,2012024 S.PrAm At..W USD 5303109'.0a.mal F—9. 1,750.00 0.00 VAS-May 2024 G st Gant.,
C..ly 3—d 19 C.-Il Ram of County I—i.. 0-id.S.na— GG,04530 Val-
C.—m—ra-05000024 Crhahi—.. Adj".h'.t U-6
F-0—General
Fund:F 001 G—ral
Snd
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SC00032-L.g.1
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Supplier.
J.".Sand—
CrArtTdwm Jmlmaf M-1- Monroe rnly Posted 06/0112024 S.PJA. AcWala USD 530490 Mix0.— IWW O.W 42524 VAB Cost Canter:
C—t,Boats u4 C-w, awrol 0 County In— E.p.— L.W'U— CCJAS36 val-
MNUV2024 C_i--ry RFP Mop—I B—d
Function:General
Government
Nnd:F 001 G..."
Fund
Spend Category:
sc OWN-
Ad-rd.i g
Saw—:Th.W—My
Fend Journal Lines 1`52 PM
�1 n 3,2024
P 1.117
JormxN dpumal Htmber CMeptalY �°"°� Stelw Aaatnrhtm Spumy Ledger; Curvgrmy LeABer Accpurll o�aba� 5re� Llrta,Mertw �W.�mN wuMeBs Match IMareanpanfr
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Oµaretlo al Journal:Monroe Monroe County Posted 0524/2024 Supplier Actual, USD 530310.Pmfessiona1 Fees& 225.00 0.00 50424 VAB Cast Cenrar
Cmamy Board of County R—d of County Invoice Outside Services Hearing CC 04536 VW.,Gwnmtsaioners-OSY2gfXXt4 Commissioners Cancellation Adjuelni-I Board
F'unclion:General
Gav ant
Fund RF 001 Ganarrzl
Fund
Spend Categoy:
SC 00036-
ProfessionalServ—
Supplier Kevin
Talbott
Opernllbsosd JpurrW Poo Monroe C—dy Posted 6.rt22CD24 Supplier -A.UKI4. USD 00310:PruPexaonel Facts 6 075.DO 0.00 5NJ24 VAB Cull Cmnler
Gaunly gorlru Cis Geuntyry Bnprd oP Gpunlq Iriwic'a Outside Sarvioxpe FlaudrIQ CC 0453'Value
Cn,nmisaM1anars-GA*el'22/2f.P2'4 Cammixaionerre Adluetmant 6aard
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Go ammonl
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rand
Sc 00038 5 Catogaiy:
0 Pm plsi—.—al l evin
Services
Su pli®r.K
TaPBab
Oparndior Ia 1-mal:Moores Monma County Posted OM512024 Supplier rACWafs USD 530310:Pr onal Fees& 750.DD D.00 VAB Hearing Gast Cmnler
Caunly Board W C.'" Bout®o c-my Invoice OU.W.Services 5124124 CC_04536 Value
Cl),,,r (c�.rt -00I05/2b"24 Commlrziw— Adjustrnanl Board
Function:General
Fand
Fund F 001 Ganaral
S"a
Spend Cale®pry:
SC00Panf —
S.pp onalid V.3s(
Supplier:David Vun
Loon
Find Journal Lines 12:52 PM
1111W024
Page
12 of 17
jeu,na J...w NLwCsmGary Date L Cqnenov WO m MaIN Immom"Wm o"
Operatic ial
Journal'.Mon.. M.",..Co.." P,,t,d OWW2024 9.1,pi.r A.-I. USD 5303,:P,nf—mal F...& 450.00 0.00 VAB Hearing Cost Centel:
Ccunry Board 14 C—u, Board
nfcaun,, Invoice O.W..S--a er24 CC 04536 Value
Cn—V n—-06M512024 Commissioners Ad--Board
F-djon.General
Government
Fund,F.001 General
Fund
spend Get g.,y Sc 000 a-
P.f.—W Services
Supplier:0-id Von
Loon
01—h-al M.— Mantua County P-Id 00IOS12024
=1 A..W. USD S30310 P1.1—i-nd Fee. 1,125.00 0.00 VAS 1f2&24 Ooa.Gan
C—ty Board Canq, -Erwly Oaw.So— H_,hVR--h CC..453 6 ValueOynnilmi—m-OWW2024 E Adjustment
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Govalnment
Fund:F001 G.—I
Fund
Spend
SC
00038-
Profeatidnal Services
Supplier:David Von
Luen,
Oponalunnal J-1:Man— Mon"County Posted 06MW24 SuplNiar AcWaks USD 5�0310:P.r---nW Feats 225.00 0.00 VAS Ho-o C..t Canter:
County Boom Oca"my Beam.1 C-mv In-Im Dula'&S-- 4/1W4 Ca clod CC04536 V.I..
C.noomwo—-06/05l2024 Adj.okn.nt Road
F-01—General
Govern-1
Fund:F001 G...,W
Fun,
Spand cut agony:
scDOO
P,aP--1 a"'Pher:David Van
Find Journal Lines 12:52 PM
MV2024
P.g.13 of 17
M."m
Wdg� Memh
joupw .WA—dt Dabs Al LIM.— Wwklo®a
op—b—1 M.— M-..C—d, Posted O"WO24 Supplier W.M. USD 530490 76.99 0,00 5GON VAS Final Coat Center
C.linty B."'d cty Mtg.Ad CC604536 V.1-
ml'.'-t05/30QD24 Adl MIt B...
Function:G—ral
Government
Fund:F_001 General
Fund
spodd C".g
sc 00068
Ad—bs'G
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Key wIll
Citizen,FI.. K.,4 Press
op—b"m J..Q!Monroe Posted MM024 Suppler �W.� Lao F—a I'mm 0.00 VAB-J-.202 C,Cor—
C—dy 61.1d ?C—Ay Invoice 0-Ift S—m— CCN536 Vw-
-'-......WOV2024 Crtmmia sirxesra Adjustment Board
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Stand C'ft',
SC 00032-LIU,[
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open m-1 —.I:mad— M*d—County Posted 061082024 Ad Hex Ac..b USD 5,10430:Utgdy S.— 8.67 0.00 May 24 P Cast C.M.,
c"auIlly 111111d ld�tZ02� Ids— CC 0 536 Value
Cammiaainnflm Adju. -f Board
Function:General
G—.-I
P-d.F 001 G...rdl
Fund
Sind celegmv:
sr,D4041-
Comm cations
Supplier
Count'ClIrl,CP
Court
Find Journal Lines 1 12V PM
1 11312024
Page 4 f 17
E*Am#J I-
Rofm"�
LedoW C�cy L.Q.,A—M
Ope;;;onil—J....�.M.n... m,n,,,County P.xWd 07103/2024 Supplier A-Ill USD 530310:P oe-o�F—& 225.00 0.00 lr25124VAB Cost Center.
County BoardC.-Iy Board f C2ts.S—i-, H-111, CC04536 Value
07/0300N Cammissionam Canrollation F.. Adj.stm.I Mud
Function:G,,o,ol
Government
Fund:F001 G.n...I,d
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SC 8-
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S.Pp1w S-.,�
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operat—RIJ,."'l;mo— M.,—r--, Posted 07rdSQ024 Supplier Mwd, USG 5304I.MNW:e A.— 44 UO 0.00 V2712.4 Ad-I Cast Canter:
County Boertl ul County Bard of c—'y I—k. Ev.— W11 5~1W CC MMV.I..
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91P73F2O.4
Page 15 aF 17
u nga' Ledp4r !&akh In1olaasnH>�dY
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oparnlibnul Journal:Monroe M.",-G.My !'nx[eN 08102M.24 Avd H- Artln ab USD 530400:UMKV sartric¢oa 20.91 0.U0 A AY.74.PYA.Q. Cnal Canter:
County r$bard 0
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County Burard c9 C."'Ry Peens ado C'..r,Wv IrrvoicM1J CYulsbda Sell— 9arvlc.AtV24 GC.,p45:36 VUBum
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Fund:F 001 G.—W
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spend Category;
SC 000:i2-Legal
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5ancltaY '.
Find Journal Lines "12�52 PM
1 24
f 17
-T-----------T- I=r 1 1.A dX
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w CWPyYArLy Statue D. IT bodge"—av *-W I A—*I I
Tp.nab.nal J.—nd M..,.a Moneam
County Peeled 0911612024 Ad H.e A-A, USD 530430 Utility Services 3.85 0.00 A wall 24 Cost Canter:
County Board oc...tyP.M-1 CC 0453fi V.I..
C=-i—na-0911612024 Mine ..Mardi
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G-1 nn.nt
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SC 00041
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Go,mv Clark of
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1'1320a4
Page 17 of 17
JiotlpW >JWmd Nlaetrer (%u%P'ar1Y tpklaltq &IyIUA 84YeW 6M�F C~.y LOOW AC-m MRWr11 Ampgp LewE'N Memo AA
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Gav--t
Fund:F_001 General
Fond
Spand Getegory:
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Suppliar APG-E- -
LLC Oba Key Wast
Citizan,Florida Kays
Free Press
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488
R. 12/09
Page 1 of 2
Section 193.122, Florida Statutes Rule 12D-16.002
NJ Florida Administrative Code
FLORIDA
4 Tax Roll Year 12 10 2
The Value Adjustment Board of Monroe County, after approval oft assessment roll
...........
beI ow 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. F�] Real Property Tangible Personal Property
assessment for our county includes all property and information required by the statutes of the State of
Florida and the requirements and regulations oft Department of Revenue.,
On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the
assessment roll. The roll will be delivered to the property appraiser of this county on the date of this
certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax
attributable to all taxable property under the law.
The-following figures*are correct to the best of our knowledge:
1. Taxable value of real property o.v( tangible personal property
assessment roll as su�mitted by the property appraiser to the value
adjustment board $ 822,517,914
2. Net change in taxable value due to actions of the Board $ 0
............
3. Taxable value of real property tangible personal property
assessment roll incorporating all changes due to action oft value
adjustment board $ 822,517,914
..........
*All values entered should be county taxable values. School and other taxing authority values may differ,
Si re, Chair of the Value Ad ustment Board Date
.................................i..............................................--——-------................................. ................
Continued on page 2
Certification of the Value Adjustment Board R-4 8
R. 12/09
Page 2 of 2
PROCEDURES Tex Roll Year
The value adjustment board has met the requirements below. Check all that apply...
The board:
m Followed the prehearing checklist in Chapter 12D-0, Florida Administrative Code. Took II actions
reported by the VAB clerk or the legal counsel to comply with the checklist.
_....�® ...._ _ ._ .......................... .._..
2. Verified the qualifications of special magistrates„ including if special magistrates completed the
Department's training.
_.._..........�...... - -
3. Rased selection of special magistrates solely proper qualifications the properly appraiser
i influence the selection of special magistrates.
04. Considered only petitions filed deadline or found to have goodfor filing late.
'5. Noticed all meetings as required by section 286.011 F.S.
........
06. Did not consider ex parte communications unless all parties were notified and allowed to object to or
address the communication.
.._ .... ................_.._.�......... ._... .........
°7. Reviewed and considered all petitions as required, unless withdrawn o settled petitioner.
_..... ...... __� ....�..._........ �_._...._.._�. .._.............r . .........._.
Ensured that all decisions contained the required findings of fact and conclusions of law.
_........ .. ...................
9. Allowed the opportunity for public comment at the meetings where the recommended decisions of
special magistrates were considered or board decisions were adopted.
0. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part 1„ Florida
Statutes, and rule Chapter 12 -9, F.A.C., that werecalled to the board's attention.
II board members and the board's legal counsel have read this certification.
The board mustsubmit 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 truen a board
has met all the requirements in Chapter 194, F.S. Department rules.
After all hearings have been held, t r shall certify an assessment roll or part of an assessment roll that
has n finally approved according to section 193.011, F.S. A sufficient number of copies of this certification
shall be delivered to the properly appraiser to attachc copy of the assessment roll prepared by the
property appraiser.
aigruetu „c9 �r o f the value adjustment— lao rd... ------------------
_....o..........................
.�.._.. _- ........_.......... ...... ,..........._
ate
Certification of the Value Adjustment BoardDR-488
Page of2
PROCEDURES Roll Year
y�
The
value adjustment board has met the requirements below. Check all that apply.
The board:
1. Followed the prehearingchecklist in Chapter 12D- , Florida Administrative Code. Took all actions
reported by the VAB clerk or the legal counsel to comply with the checklist.
. h�erled qualifications special magistrates, including i special magistrates completed t
Department's training.
3. Based the selection of special magistrates solely on proper qualifications and the property appraiser
did not influence the selection of special magistrates.
. considered petitions fil deadline v good cause r fili I .
5.
Noticed all meetings as required by section 286.011, F.S.
i n consider a communlcatlons unless II parties ere notified allowed o object t r
address the communication.
. Reviewed and consideredI titions as required, unless withdrawn or settled the petitioner.
Ensured-that decisions contained-the findr"ngs of fact and conclusions of l
Allowed opportunity�for public comment at the m . tings where the recommended decisions o
special magistrates were considered or board decisions were adopted.
10. Addressed II complaints o noncompliance i provisions chapter Ig Florida
Statutes, r I Chapter 2 - 8 ,A. ., that were Ile h board®s attention.
II board members and the board's legal counsel have read thiscertification..
The board t submit this certification to the [department of Revenue before it publishes the notice
findings and results required by section 194,037, F.S.
On half of the entireI adjustment board, I certify that the above statements are r the board
has met II the requirements in Chapter 194, F.S., and Department
After all hearings have been held, the boardl 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.
,mm... .... .... ...,�..
Signature,chair,of the valve adjustment boards ate
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD
R. 12109
Page 1 of 2
Section 193.122, Florida Statutes Rude 12D-16.002
Ronda Admn nistrabve code
FLORIDA
Tax Roll Year 2 9 2
e Value Adjustment Board of Monroe County, after approval of the assessment roll
belowDepartment of Revenue, certifies that all hearings required by section 19 .032s F. ., have
been held andValue Adjustment Board is satisfied that the
Check one. Property Tangible Personal Property
assessment for our county includes all property andinformation required by the statutes the State of
Florida and the requirements regulations of the Department of Revenue,.
n behalf of the entireboard, I certify that we haveordered 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 datei
certification. The property appraiser will adjust.the roll accordingly and make all extensions to show the tax
attributable to all taxable property under the I
The following figures are correct to the best of our knowledge:
. Taxable value o � real property [ .tangible personal props
assessment roll su rnitted by the property,appraiser to the value
adjustment board $ 45,331,121,655
2m Net change in taxable value actions of the Board (3,731)
. Taxable value of Z real propertytangible personal property
assessment roil incorporating all changes due to action of the value
adjustment board 45,331,125,386
*All values entered should be county taxable values. School and other taxing authority values may differ,
Signature„ Chair of the"value Ad"ust m �M . .. �.t
.N . meat hoard ._.... . date
Continued on page 2
Certification of the Value Adjustment Board DR-488
R. 12/09
Page 2 of 2
PROCEDURES Tax Roll Year ffTo-TI-
Tj7]
The value adjustment board has met the requirements below. Check all that apply.
The board:
............................................... ................................
Il. Followed the pre,hearing 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.
-�r —-----———------Z Verif ed the qualifications of special magistrates, including if special magistrates completed the
Department's training.
Evf 3. used the selection of special magistrates solely on proper qualifications and the property appraiser
did not influence the selection of special magistrates,
..........
4. Considered only petitions filed by the deadline or found to have good cause for filing late.
..........----...................
5. Noticed all meetings as required by section 286.011, F.S.
.... ........................................................ ..............
6. Did not consider ex parte communications unless all parties were notified and allowed to object to or
address the communication.
..................... ...........
7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner,.
.....................
8. Ensured that all decisions contained the required findings of fact and conclusions of law.
.......... ...................————---------—-----------------------
. ..................................... ...............................9. Allowed the opportunity for public comment at the meetings where the recommended decisions of
special magistrates were considered or board decisions were-t adopted.
..................................... .......................................... ...........170Addrescsed all complaints of noncompliance with the provisions of Chapter 194, Part 1, Florida
Statutes, and rule Chapter 12D-9, F.A.G., 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 oft 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.
adjustment boardto
"-§Fg—niFu—r ""c h--a i v..........o—fl-:h—ev a I u e ....................———--—--------------------------
Certification of the Value Adjustment Board DR-488
R. 12/09
Page 2 of 2
PROCEDURES Tax Roll Year
The value adjustment board has met the requirements below, Check all that apply.
The board:
E?'I- Followed the prehearing checklist in Chapter 1213-9, Florida Administrative Code, Took all actions
reported by the VAB clerk or the legal counsel to comply with the checklist.
M2. Verified the qualifications of special magistrates, including if special magistrates completed the
Department's training.
m seed selection special magistrates solely o pro r qualifications t props appraiser
did not influence the selection of special magistrates,
Considered only petitions filed by the deadline or found to have good cause for filing late._
Noticed all meetings as required by section 286.011, F.S.
576. Did not consider ex parte communications unless all parties were notified and allowed to object to or
address the communication.
7w Reviewed considered II petitions r uir , unless withdrawn settled the titionerro
V8. Ensured that all decisions contained the required findings of fact and conclusions of law.
Allowed the opportunity for public comment at the meetings where the recommended decisions of
special magistrates were considered or board decisions were adopted.
. Addressed f complaints noncompliance i provisions Chapter 1, 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 'a