HomeMy WebLinkAbout2025 VAB Organizational Meeting Agenda Packet 08/22/2025 ....... ...........-........
AGENDA
MONROE COUNTY VALUE ADJUSTMENT BOARD
August 22, 2025
2025 ORGANIZATIONAL MEETING
10:00 A.M. Call to Order Marathon Government Center
Salute to Flag 2798 Overseas Highway, 2 nd Floor
Marathon, FL.
Any person wishing to address the Board shall provide the Clerk with their name and the
agenda item on which they wish to be heard. There is a five-minute time limit on
presentations to the Board.
1. Introduction of VAB Chair, Board Members& Contact Information:
Members of the 2025 Value Adjustment Board
• County Commissioner Jim Scholl
• County Commissioner David Rice
• County Commissioner Craig Cates
• School Board Member John Dick
• School Board Member Mindy Conn, Alternate
• School Board Citizen Member Jason Koler
• County Commission Citizen Member John Repetto
2. Election of VAB Vice Chair.
3. Approval to Adopt Resolution No. 001-2025 Authorizing a Filing Fee for Certain Petitions Filed with the
Value A4jusnnent Board.
4. Approval of Recommended Appointments of Special Magistrates for the 2025 Tax Year.
• Exemption and Classifications: David Van Loon, Rinky Parwani& Roshawn Banks
• Valuation Residential and Commercial: Kevin Talbott, Steven Nystrom & Ena Jane
• Tangible Personal Property: Steven Nystrom
5. Adoption of Local Administrative Procedures of the Board for 2025.
a. Authorize Board Counsel to review and make good cause determinations of late-filed petitions
for tax appeal year 2025, pursuant to Rule 12D.9-015; ratifying such good cause
determinations, if any, made to date.
b. Direct Board Clerk to interpret"filed"as when the petition is received by the Clerk, and not to
base a timely filing on the postmark.No acceptance of petitions via fax.
C. Authorize Board Clerk, or designee, VAB legal counsel, to re-schedule hearings requested by
petitioners or the Property Appraiser a single time for good cause. F.S 194.032 (2)(a).
d. Authorize Board Chair to sign all documents upon VAB Counsel review.
2025 Organizational Meeting Agenda August 22, 2025 1 of 2
,
e. Beginning January l, 2020, petitioners may appear at u hearing using cJoobooic or other
communication equipmentifa petitioner submits u written request m appear in such manner at
least \O calendar days before the date of the hearing.
f. No de novo hearings or appeals mhu|| be heard during the 2025 Final Mcc|ingoftku \/o|ue
AdJun1mm1Bouod.
g. Confirmation of denial of all petitions without further hearing when petitioner has not made
partial payment uf property taxes 6v deadline, pursuant toF.S. 194.014.
b. Approval mf the 2O24V/\B Final Meeting Minutes ot June l \, 2025.
7. Approval of the Initial Certification of the 2025 Tax Rolls, pursuant toF.S. |93.|22.
8. Review of2O25 Legislative Changes hy9/\|0 Counsel,Jennifer G. Sanshmz, Esq.
9. 2025 Pc1kiouo Processed toDate:
� Exemption 8cClassifications: 6
� Valuation Petitions: 0
� Ioogih|cPcrnonu| Property Petitions: 0
� Lm1c-Fi]ed Petitions(to dgc): 0
Note: TRIM Notices were mailed this week.
10. 2025 VAB Reference Materials List im available 0n the Public, Special Magistrates and Board Members.
||. 2025 VAB Hearing Schedule -to be determined. The VAB will remain in session until all petitions have
been heard, pursuant\oP.S. |Q4.U32.
12. Report from the Monroe County Property Appraiser, Scott Russell.
11 Public Comment.
14. Adjournment.
/\DA Assistance:Anyone needing special assistance at the Value AdJustment Board's meeting due to a disability should contact the Clerk's
0Ujcc at(305)295-3950.one week prior m the meeting.
Any yurovu who decides to appeal odeoioiou mode at the Value AqjummootBoard Meeting*rHearing will uccd aocond*Ydhc pmcccdio&o,
and for such purpose fie or she may need to uoxvmtbm uvo,bmim record o/the proceeding is made,which record includes the testimony and
evidence upon which the appeal iswhcbased.
2O25 Organizational Meeting Agenda August l2' 2025 2ofZ
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RESOLUTION NO. VAB 001-2025
A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF MONROE
COUNTY, FLORIDA, IMPLEMENTING THE AUTHORIZATION PROVIDED FOR IN
SECTION 194.013, AUTHORIZING PURSUANT TO FLORIDA STATUTES A FILING
FEE FOR PETITIONS FILED WITH THE BOARD IN THE AMOUNT OF$50.00.
WHEREAS, Section 194.013, Florida Statutes, provides that, if so required by
Resolution of the Value Adjustment Board, petitions filed pursuant to Section 194.011, Florida
Statute, shall be accompanied by a Filing Fee to be paid to the Clerk of the Circuit Court, also
serving as Clerk of the Value Adjustment Board, in an amount determined by the Board not to
exceed Fifty Dollars ($50.00) for each separate parcel of property, real or personal, covered by
the petition and subject to Appeal; and
WHEREAS, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT
BOARD OF MONROE COUNTY, FLORIDA:
1. That a Filing Fee in the amount of Fifty Dollars ($50.00), for petitions filed with
the Value Adjustment Board is hereby authorized.
2. This Resolution shall take effect upon its adoption.
PASSED AND ADOPTED by the Value Adjustment Board of Monroe County, Florida,
at their Organizational Meeting held on August 22, 2025.
BOCC Member, Commissioner David Rice
BOCC Member, Commissioner Craig Cates
BOCC Member, Mayor Jim Scholl,Alternate
School Board Member, John Dick
School Board Member, Mindy Conn,Alternate
School Board Citizen Member, Jason Koler
BOCC Citizen Member, John Repetto
Value Adjustment Board
of Monroe County, Florida
By:
Chairman
(SEAL)
ATTEST: Kevin Madok, CPA, CLERK
BY:
Deputy Clerk
DAVID VAN LOON
3158 Northside Drive
Key West, Florida 33040
Office Telephone: (305) 296-8851 /Cellular Phone: (305) 797-5444
e-mail: david c,hvl-law.com
PROFESSIONAL EXPERIENCE
HIGHSMITH& VAN LOON, P.A. Key West, FL
2001 to Present
Partner from 2007 to Present
Associate from 2003-2007
Law Clerk from 2001 to 2003
Firm specializing in Real Estate, Land Development Regulation, Probate and Trust
Administration, Tax and Estate Planning, Civil and Commercial Litigation.
Charged with handling large civil litigation cases, as well as handling a large volume of
real estate transactions. In addition to litigation, charged with drafting, negotiating legal
documents for general catagories of transaction work as well as general counsel for
corporations.
Real Estate Transactions, include all aspects of the transaction, including review of
documents and title, issuing title policies and drafting loan documents. Tasked with
handling large range of transactions from $60,000 up to $75,800,000.00.
Charged with drafting commercial loan documents for institutional lenders, including
SBA approved loans and documents. Transaction amounts up to $10,000,000.00.
SBA Loans to include all Standard 7a Loan and forms including but not limited to Forms
147, 148, 155, 159, 601, 1050 and Loan Agreements.
Experience drafting and forming Condominium Association and Homeowner's
Assocation for developers. Additionally, past and current representation of
Condominium and Homeowner's Associations as well as the property management
companies who are retained by Associations.
Handle a large volume of real estate related litigation, including landlord tenant matters,
foreclousres for both lenders(private and commercial) and homeowners.
Special Magistrate, Monroe County Value Adjustment Board— 11/2015—present
Tasked with conducting all hearings for Petitions filed in Monroe County regarding
"Exemptions and Classifications" under Florida Statute Chapter 193 and rendering a
Report and Recommondation to the Value Adjustment Board.
Member, Sixteenth Judicial Circuit Judicial Nominating Committee -2014 to 2018
Chair, Grievance Committee "16"B, of The Florida Bar-2014 to 2017
Supreme Court of Florida Certified Circuit Court Mediator— 12/2013— 11/2017.
EDUCATION
1994 University of New Hampshire Durham,NH
Bachelor of Arts in Political Science.
Scholarship Recipient.
Member, University Football Team.
1996 University of New Haven New Haven, CT
Masters of Science in Education
2003 Florida Coastal School of Law Jacksonville, FL
Juris Doctor
PROFESSIONAL ASSOCIATIONS AND ORGANIZATIONS
The Florida Bar; admitted 09/23/2003
United States District Court, Southern District of Florida; admitted 04/06/2010
Monroe County Bar Association; 2003 to Present
Key West Association of Realtors; 2005 to 2011
Licensed Florida Real Estate Associate; 2005 to 2011
Trustee, South Florida National Parks Trust, appointed to six year term beginning 01/2018
AWARDS
Supreme Court of Florida, Sixteenth Judicial Circuit Pro Bono Award—2014
Rotarian of the Year—2009-2010
2
COMMUNITY SERVICE
............—......-......... .......... ...............
Rotary Club of Key West: Member 2007 to Present
President-...2016 to 2017
Board of Directors, Coral Hammock I lome Owners' Association 11/2010 to 02/2015.
Member, Key West High School Varsity Football Coaching Staff— 1.996 to Present
Key West Youth Lacrosse League Volunteer Coach,-,.-2017 to Present.
I(ey West Junior FootbaH League—Volunteer Coach--2016 to 20.1.9
Horace O'Bryant School.Head Football Coach 2019 to 2022
3
......................---............
9905 Alambra Avenue 811514,8280
Tarnpa,Florida 33619 rinky@parwanilaw.corn.
RH<y S. Parwani
Professional Parwani Law,P.A. 2008-Present I'arnpa,Florida
Experience Managing Attorney
Successful small firin practice. Variety of cases includaig but not lintited to real estak, debt
resolution,forud(Aure,mortgage Tri(xiificatiori,bankruptcy,lifigatiort,imnniUption.,probate,wills
arxi trust%,coqmrate,guardimiship, ;o6aI%. -=ity,dqmWeticy,family law,appeals and c(mtw.
work. Representation of businessm,individuals,doctons,govemment agencies and.enteitainnient
clients,. Save as county special magLstrate and legal counsel to numerous Value A,4justniwt
Boards.Volunk.=for Fox Channel 13 Tarr4)a Bay Ask-A Lawyer. Winner of 2010 Braridon
Si nall 13 usiness of ffie'Year Award liar Minority and Women Owntxl Busirims after only beir.ig
open 3 yLais,Nominated in 2W 1 and 2W 2 liar Brandon'Skiall Business of the Year Award
Rj,=gmiml for Pro [3ono Scmce from 2010 to 20M by 13' AuEcial rNstrict. Selec-W as
American Bar Association Gerrral and Solo Srnall Firm fhversity Fellow for 2011-2012.
Selected.as a2.013 S%nr I.,awyer Florida Rising Star. NorninaW frorn 2013 through 2020 for
ffie-Riverview ChambLr Business of the,Year Award Firkdistlair Riverview Climntxx Business
of the Year Award 2020,2023 and 2024, Parwarfi Law,P.A.received the outstanding I'm[kino
Service Award fiir 2017 ftnn the,131'Jwficial Dighict. US Lq;a[Elite 2019&%t Bankrtq)W7,8C
Debt Negotiations Attorney Tarnpa Bay, Atorney as Practice Map7me 2019 Top Tell
Irritnign,fion Law Atorney, LawyerofDisfinct=2019. Worksite I ten)Specirilty AwaRl ftum
Can='Swource Tampa Bay 2019.
Mi(k.JIefx,r„ lei ddle&Gaunia Dalhs,Texas,
Partner
Advised Fortune 500 clients on litigation and corporate aspects of business and
legal requirements for consumer mortgage lending, Provided legal advice to
s(affivare engineers regarding wet)based and DOS based mortgage documentation
preparation system. A member of the director team:for large firm responsible for
strategic guidance,management,and law fian vision.
Countrywide Home I.,oans Piano,'11'exas
Senior Vice President of Fair Lending and Legal Compliance
Ile ad of all legal compliance and fair lending for over 1000 retail branches and the
telewmirketing group, Managed. a staff of over, 30 employees. Responsible for all
executive strategic guidmce concerning policies and procedures, Maintained and
developed compliance policies and procedures in accordance with company
culture and laws, Provided advice to executive tearn on federal and state laws and
regulations including JIMDA, RESPA, I'll..,A, ECOA., FCRA., G1..,113A, OFA.C,
BSA,high cost and privacy regulations.
...... ......---....... MO.
Wells IFargo Financial Des Moines,Iowa
Assistant General Counsel
Advised executives and business units on state and federal consumer lending laws
for unsecured, secured, and real estate loans, retail credit and sales fit-lance. Well
versed in HMDA, TILA, RFSPA and. other lending regulatory scheines for
consumer lending.Lead attorney advising credit card.business unit including home
equity loans.
Private Practice with Law Firms Beverly Hills and Lake Tahoe,California
Corporate and Litigation Associate Attorney
Responsible for all aspects of multi-million dollar business transactions, tax.
planning and real estate matters for local.,national and international businesses and
individuals. Handled. issues concerning covenants, conditions and restrictions,
wetlands, easerrients, partnerships, corporations, limited liability companies,
business sales, acquisitions, mergers, start-ups, transaction negotiation, corporate
compliance, corporate govem=ce, securities corripliance, em1,.)1oYment law and
tradernark, copyright. Represented film, intemet and music companies, artists,
perf.brmers and corn.Tnercial photographers with thel'on-nation of business entities,
sophisticated film financing trarisactions, complex corporate negotiated
transactions, the commercial exploitation of intellectual property. rights,
employment contracts and. securities and corporate law cornpliance. Lead trial
attorney managing all aspects of federal and state, complex, press-worthy, multi-
million dollar, international litigation and. appeals, including discovery, motions,
briefs,depositions,court appearances and mediations.
Education 1998 University of Minnesota Law Sebool Minneapolis,Minnesota
JD
Dean's List
Outshinding Woman Graduate Award of 1998
Won Minnesota Bar Computer Law Essay Contest
Editor of Journal,Moot Court Competitor
1993 Drake University Des Moines,Iowa
MBA
Graduated at age nineteen.
Vice President of Management Honor Society
1992 Dra&,e University Des Moines,Iowa
BS
Double major in accounting and corporate finance
C'ornpleted program in two calendar years
Memberships and Horida Bar Admitted 4/2003 Bar Number 629634
Associations Texas Bar Admitted 9/2005 Bar Number 24049868
(.7'alifornia Bar Admitted 1.2/1998 Bar Number 199487
Iowa Bar Admitted 2/2004 Bar Number 18659
us,rax Court Admitted.12/2009 Bar Number PR0625
US Supreme Court Admitted.5/2009
Ninth Circuit Admitted.4/1999
Eleventh Circuit Admitted 6/2009
1JS District Court-Central District of California-A(finitted 1/1999
US District Court - Middle District of Florida-..Admitted 5/2008
US District Court- Northern District of Florida-- Admitted.6/2009
TJS District Court Southern District of Florida -Admitted 7/2009
__.................
Fellow,Life Management Institute- 11/1992 FLMI
Iowa Society of Certified Public Accountants 11/1994 CPA(inactive)
Institute of Certified Management Accountants - 11/94 CMS.(inactive)
Arnerican Bar Association
Ifillsborough County Bar Association
Tampa Bay IBankniptcy Bar Association
National Association of Consumer Bankruptcy Attorneys
publications Computer Law News,A Pis blication of theMinnesota Bar Association,"Emad in the
Workpla=The Employer's Right to Snoop in Minnesota,"Winter 98-99
The Daily Journal,Verdicts and Settlements,"Blinder Vision,'T'he'State Fund'
Decision Creating Numerous Unanswered Questions About the Duties ofa Party
Receiving Possibly Privileged Documents in Discovery,"Janamy,21,2000
Certified Management Accountants' Society of Southern California Newsletter,"Are
You Ready for California's New Wage and flour Law?"March 2000
Metropolitan News,Special Edition New Admittee Handbook,"What Your Bar
Association Can Do For You,"June 2001
Ti-uckee Tracks Chamber Newsletter,"Do I Have An Ernpoyee Or An Independent
Contractor,"May 2002 and"123456789 Shhh! It's a Social Security Nurnber,"Rme
2002
"Legally Savvy"Column,Car,.iitalistChicks.conri,2006 and 2007
2012
"flow to Advise Your Client in Foreclosure," Stetson Law Review
"Identity Theft:Protect Yourselfl"an article published in tire American Prepaid Le gap
Institute News Briefs Newsletter October 2012 Issue, Vohmie 10,No. 33.
"Choosing an Entity for Your Business American Prepaid Legal Institute News Briefs
Newsletter November 2012 Issue,Volume 11,No.33,
"Mediation is not Meditation:How to Stay Active and Engaged"page 10,
January/February 2015 issue of the American Bar Association Solo,Small Firm and
(."'reneral Practice Division Magazine GPSOLO.
Taxnpa Tribune and"Some Tips for Beginning,Entrepreneurs"August 9,2015
"ResidentW Foreclosures: Ifelping Your Client with Options."(Volurne 33,Ninnber
2,page 26)American Bar Association GP SOLO Magazine in the Marcli,/April 2016
Olther Business Ifillsborough Community College,A.4junct Professor,Parapegal Program,
and Teaching Bankruptcy,Immigration,Legal Research and Writing I and 1.1,Tampa,FL
Experience Sierra Nevada College,Accounting Professor,Incline Village, NV
Glendape Community College,Accounting Instriactor,Glendale,CA
Felhaber,Larson,Fenlon&Vogt,Employment Law Clerk,Minneapolis,MN
Robins,Kaplan,Miller and Ciresi,Summer Associate,Costa Mesa,CA
Imation,3M spin-off,Paralegal,St.Paul,MN
Metrahealth,Financial Analyst,Tampa,Ft.,
0unbefland Casualty and Surety,Accountant,Tamjm,Fl...
'T'he Principal Financial Group,Staff Accountant,Des.Moines,IA
IDS Financial Services,Computer Information Manager,West Des Moines, 1A
'--- ---,..........................
ROSHAWN BANKS, ESQUIRE
The All Law Center, PA
8360 W Oakland Park Blvd., Suite 2011.,, Sunrise, FL 33351
954-747-1843 (office)
954-298-3070 (cell)
EDUCATION: UNIVERSITY OF FLORIDA,COLLEGE OF LAW
Juris Doctor May 1998
FLORIDA STATE UNIVERSITY
Bachelor of Science in SocW Work,April t995
LEGAL THE ALL LAW CENTER,P.A.
EXPERTISE: Broward County,Florida
Attorney at Law,August 2005-Presen.t
*(kneral Practice law firm providing representation in both criminal and civfl matters,
Conducted commercial and residentiap real estate title closings.
ARCHER CUMMINGS&ASSOCIATES ATTORNEVS-AT-LAW
Kingston,Jarnaica
Legal In Service,January-March 2017
Drafted Claim Forms,Particulars ofClaim,and Defenses in persona injury inatters,
13rafted Statutory Statements in real estate matters.
NOVA SOUTHEASTERN UNIVERSITY,SHEPARD BROAD LAW SCHOOL
Broward(ounty,Florida
Adjunct Professor,,August 2004-May 2014
*Taught Interviewing&Counseling to third year law students,taugh.t Pre-Trial.(..Ivil
Litigation to second year law students,
BROWARD COUNTY VALUE ADJUSTMENT BOARD
Broward County,Florida
Attorney Special Magistrate,October 2007-October 2008,October 2020-Present
*Conducted findings of fact and made conclusions of law in disputes between the Property
Appi-aiser's Office and homeowners regarding property exemptions.
OFFICE OF THE PUBLIC DEFENDER,SEVENTEENTH JUDICIAL CIRCUIT
Broward County,Florida
Assistant Public Defender,June 2004-August 2005
*Represented indigent persons chat-ged with a criminal offense punishable by five years
to life imprisonment.
OFFICE OF THE BROWARD COUNTY ATTORNEY
Broward County,Florida
Assistant(.ounty Attorney,December 2002-June 2004
*Represented Broward County in personal injury and property dam.age claims,
OFFICE OF THE PUBLIC DEFENDER,EIGHTEENTH JUDICIAL CIRCUIT
Brevard County,Florida
Assistant Public Defender,September 1998-December 2002
*Represented indigent persons charce
d with a criminal offense punishable by five years
....................................--—-—----- ..............................
to life imprisorunent.
BREVARD COMMUNITY COLLEGE
Brevard County,Florida
Adjunct Professor,January 200 1-December 2002
*'raught various courses to students earning an Associates Degree in paralegal studies.
PROFESSIONAL
ASSOCIATIONS: ALTERNATIVES TO INCARCERATION COUNCIL
Vice President of Political Affairs,November 2008-2011
BANKRUPTCY BAR ASSOCIATION
Member,November 2014-present
BROWARD COUNTY BAR ASSOCIATION
Board of'Directors,July 200T.-July 2009
Diversity Committee,July 2008-July 2009
Bench and Bar Committee,Mky 2005 July 2009
Solo,Small Law Fimi Nebworking(3roup,July 2006-Preserft
Your 1,awyers Division Member,January 2003 July 2004
T.J.REDDICK BAR ASSOCIATION
Member,July 2004 Present
Immediate Past Presidew,.July 2006-July 2007
President,.Iuly 2005-June 2006
President-Elect,July 2004 June 2005
THE FLORIDA BAR
Criminal Procedure Rules Committee,July 2005 20TO
UNITED STATES SUPREME COURT
Personally sworn in,April 2004
M&widi Supreme Court Justice Clarence'rhomas
UNITED STATES COURT OF APPEALS
Eleventh Circuit,January 2006
UNITEDsTATES DISTRICT COURT'
Souffiern District of"Florida,October 2003
Northern District of"Florida,October 2003
Middle District of Florida,May 20 T 8
AWARDS
&MERITS: AMERICAN VETERANS FOR EQUAL RIGHTS
Certificate of Appreciation,July 2008
GREATER COLLIER CITY CIVIC ASSOCIATION
Certificate of'Appreciation,Keynote Speaker,June 2023
LAUDERHILL POLICE DEPARTMENT
Cifizcns Police Academy,Chass 10
Aw,ard of"Completion, May 2009
NATIONAL CENTER FOR MISSING AND EXPLOITED CHILDREN
Merit Award for the protevion of chfldren, September 2006
KEVIN TALBOTT, SRA
3208 FlaglerAve
K.'ey West, Plorida 33040
305-296-0831
g-cLk—reaL@—ao1som
EDUCATION
Barry University,Miami Shores Florida- Bachelor of Science Degree
ERQEES519MALEDUCAUDA
1.988 Course 101-Introduction to Appraising Real Property
1.989 Course 102-Applied residential Property Valuation
1.990 Demonstration Appraisal Workshop
1991 Standards of Professional Practice Pts.A&B
.1.992 Rates, Ratios and Reasonableness Seminar
1993 Appraisal Reporting of Complex Residential Properties
.1994 '7 Hour UAPAP Core Law
.1.995 Blue Print Reading Class
1.997 Capital izati on'Theory&Techniques
1.998 Small Hotel/Motel Valuation - 7 fir. Credit
1.999 Income Capitalization Theory&Techniques
2000 30 Hours Continuation Course
2005 National USPAP Update Equivalent.-No.ACE-0007332
2005 Developing&Growing An Appraisal Practice-No.ACE0006929
2005 Income Capitalization- No.ACE 0006928
2005 Factory Built Housing--No.ACE0006927
2005 Florida Laws &Regulations -No., ACE007284
2008 USPAP
2008 Supervisory Rules &Regulations - No.ACE007284
2008 General Appraiser Income Approach (Part 2)
2010 60 hour Continuing Education
201.2 Florida Laws&Regulations,Appraising FHA,7 hour USPAP
201.4 60 hour Continuing Education
2016 60 hour Continuing Education
2018 60 hour Continuing Education, Real estate damages (Appraisal Institute)
2020 60 hour Continuing Education
2022 60 hour Continuing Education
2024 60 hour Continuing Education
PROFESSIONAL DES1kNA1LQNJ AND JdCEN5E
• Certified General Appraiser RZ21.39
• SRA - Senior Residential Appraiser,
• Licensed Real Estate Broker,State of Florida
• Past Member of the Regional Ethics and Counseling Panel
• Member of the Appraisal Institute
• Qualified by the Circuit Court of Monroe County as an Expert Witness
1993-1994-Secretary of Greater Miami Chapter of the Appraisal Institute
REALMAIEANDAURAISALEKEERIEM
2011-Present .-Special Magistrate for the Monroe County Value Adjustment Board
1.991-Present Real Estate Appraiser,Appraisers of the Keys,Inc.,Key West, Fl.
1987-1990- Real Estate Appraiser,Appraisal First, Miami, FL
1.986-1987.-Real Estate Appraiser, Local Appraisal Service,Miami, Flo
1.985-1.986-Real Estate Appraiser/Sales,Wise Realty,Tallahassee, Fl.
Steven Nystrom MAI has served as a Special Magistrate in the following,counties for the noted years:
Pinellas 2003, 04,05, 06,07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24
Pasco 2005,06, 07,08,09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24
Polk 2016, 17, 18, 19, 20, 21, 22, 23, 24
Manatee 2016, 17, 18:
Sumter 2017, 18, 19, 20,21, 22, 23, 24
Lee 2007, 08,09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24
Hillsborough 2008,09, 10, 11, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24
Hendry 2008,09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24
Monroe 2018, 19, 20, 21, 22, 23, 24
Charlotte 2013, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24
Hernando 2018, 19, 20, 21, 22, 23, 24
Osceola 2022, 23, 24
Collier 2023, 24
Citrus 2022, 24
Alachua 2024
'TPP: Charlotte 201.3, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24
'TPP Lee 201.4, 15, '16, 17, 18, 1.9, 20, 21,22, 23, 24
'rPP Pinellas 2014, 15, 1.6, 17, 18, 19, 20, 21, 22, 23, 24
'TPP Hillsborough 2017, 18, 19, 20, 21., 22, 23, 24
'TPP Manatee 2016, 17, 18
'TPP Hendry 2019, 20,2J.,22, 23,24
'TPP Hernando 201.8, 19, 20, 21, 22, 23, 24
'TPP Monroe 2018, 19, 20, 21.,22, 23,24
TPP Poll(2019, 20,21,22, 23, 24
TPP Pasco 2019, 20, 21., 22, 23, 24
'TPP Sumter 2019, 20, 21, 22, 23, 24
TPP Osceola 2022, 23, 24
'TPP Citrus 2022,24
TPP Alachua 2024
'TPP IE e include the 1`011110
Steven L. Nystrom MAl 05/9/2025
'TPP Length of Experience
l have been urn he appraisal industry since .1.989,As such, i have 35 years of experience.
A: TPP is a component of the value for hotels, bars, restaurants,day care-facilities, some special
purpose properties and sMgle-famfly residential valuation for VAB cases.Additionally, cost analysis(the
pdmairy approach fair'TPP) is the core of insurance valuation. Over this entire period I have had a-fair
number of each these assignments and estimating the value of the TPP, deducting-for'TPP,appropriately
considering TPP,and/or utilizing cost analysis is an significant(if secondary) portion all of these anallyses,
B: I also havel.. years�qf M�6�nce clqlnjj DPP V IA Su�e�ual Ma us�o ale work including the counties
previously noted and have extensively studied the DOR guidelines regarding'TPP,and the ASATPP text
book(Valuing Machinery and Equipment 3rd edition). I have taken (and passed)the DOR test each year
from 2013-2024.
C: Considering TPP(valuing and deducting for it) has also been part of the scope of work of my single
family residential VAB work. I have performed single family VAB magistrate work for about the last 19 to
20 years.
I currently consider my weighted experience to be 15 years overall as it relates to TPP.
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NEWSTREAM
N I E S
Steven L. Aystrom, MAI.-Senior Real Estate & Land Policy Consultant
.EXECUTIVE PROFILE
aler 30 years of' complex real avtate consulting- experience with specitiltiev 1.n real estate
valuation, real estate taxation, international real estate commiting-, litigation support,
international relations, land poli(:y economics and global macroeconomic,s,
• Cw-rent President of NewStrearn Companies, an iititernational real estate consulting finn
based in Tampa, Florida, USA., NewStream. Companies perforn.is a wide variety of real
estate consulting such as the valuation of commercial facilities, risk. analysis of multi
billion-dollar asset portfblios securing corrimercial mortgage-backed securities arid land
policy consulting on an international scale.
• Intemationap reiations for professional organizations and global macra economic
consulting on real estate and land policy related issues, This is dit.-Lctly focused on
problem solving for complex land policy, land tenure, valuation., real estate taxation,
informality, pandernic & disaster resilience/rccovery, real estate taxation, and structural
factors underpinning engines of econornic growth in emerging and established
economies. This consultancy has assisted many groups including the World Bank., United
Nations (UNECE WP.1LA& GIAN), World Citizen Consulting(NGO), the ECE, and the
International Federation of Surveyors NGO (FIG), for the Appraisal Institute 2005 to
2011 &2023,arid the National Society of"Professional. Surveyors(NSPS).
• StLven 1L.- Nystrmn. MAI also serves as a Special. Magistrate in many of Flonda's
Counties, This is a quasi-judicial position, hired by the Clerk. of the Cowt, where he
makes recommendations on hundreds of real, estate taxation related hearings each year,
a.n.d thousands ofhearings since 2003,
EXECUTIVE PERFORMANCE OVERVIEW
• Strategic Conf rol; Complete operational control of'NewStreain Companies,,
• Compla�.-x 1roject Management often involvinp world scale topics.
• Creative Problem Solving and Teamwork, Positive contribution on the world's most
complicated real.estate related economic professional fbrums.
044 Cypress Trace Drive 9'rarnpa,FL,33624 e Phone:813-963 3510 a Fax: 813-963-3510
.._ ..... mm....... mm ....uuNEwsuWWWIWwSmwwwwwwmmmmmmmmmmmmmmmlmmmpmmmm Y/��.;
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77 ` M P A N I
Steven L. Nystrom, MAI.........Senior stag & Land Policyz, l a
• lratcrraaata'erracal Land l artic,y: Understanding and flexibly adapting theworlds' tared fait o
methodologies to greatly varying situations, economies„ and cultures. Research papers
were written and presented on the World Financial Crisis„ Land Lease Econueann°u.ie,es,
Industrial Efficiency, Diagnostic 'roofs for the Valuation. Profession, Land Tenure
Alternatives. (Available at. Ne Strearrn. I:o mnprarnies„erarrn), and expert assistance was
provided in writing,, reviewing and editing the...... L7 Guidebook.....on the ll"�alu ae�I�ri �r...°
Iaaata a gel Gcaraals. 11� ��sl aec....... ;a. Cg"��� ° xxa alc CCnaaaaz;, 1 �n.�zacCaal
�...
Esta� Valu Valuation in Global Markets textb � the C1C1C' �lor card
...._ . a :
t e In �r-mal Maa&L a a l is, o rees g.... _ lCr���R���A the "1'( E s, f�uideCina,.v
"�armaalixaation as 'I ara aaaC "ar aet a�ctio ns a f91 ..a licat o afs) the OVI 1 c�a;oaver!
ctaara2 Caar°a arr t p aarmaal Settlements the ECIE ��(1�1 � �uPaplC s two lecture, ,series at
than LTraiversl r ar'Geneva relaated to the.,.?�� ..s�C�Cla:° t��r�Ra� ��s well °s rebate .a�d�
......._ .........._.._.........._................._.............................._._..._.................................................1......................................._.............._ ...._......................................_..................._......_..............................,1................_..................................._
e r?al worlrshg rs...
PROFESSIONAL EXPERIENCE
• 117raaiscal and consulting experience ienc e consists of a wide variety of complex valuation and
consulting assigrnn-rnern.ts. These include both large and small irncorrne producing
commercial properties, special use properties, irnterrnatio nal facilities, vacant land,
litigation. assigrnrrnents, a o n.a errirnation or eminent dornaal:irn appraisals, ern.virarnn:rrnean.tally
sensitive wetlands, rasa" analysis and many large unique industrial, office and retail
facilities,
• La;ardpolicyr°s°pweaala.in , waiting,. and research experience related to land ternuare„ valuation,
real estate; taxation, global real estate related rrnacroeco nor.nits, creative l.an.d policy,
irnf'o anal markets, and other strnaeatuural land rrnarla:ewt topics on most of the orld's
continents.
• Asset management err ent e :pre niernce consists of appraisal su.urrnrnnary reviews, broker interviews,
site inspections, and rrnarla:et analysis reports for the purchase and sale of huge multi
billion dollar carnu nercial mortgage;and conduit portfolios.
• International relations representing professional organizations to the International
Federation of Surveyors (FIG), the Weald Bank., the p.lrnited.Nations, and other GGO's,
governments,arnd institutions,
• C:ca°sh„flow analysis experience consists of miodewllnn in Drat-Ject...n Argu.us, Dyun.a Lease,
and Center for a pride variety of commercial properties.
• Real Estate Tigxation,
Quasi-,judicial and Litigation experience nc throu rj.n litigation support
related to appropriate, accurate, and ethical real estate prractices. Thousands of quasi
Judicial hearings were presided upon n with reconunerndatio ns made relating to all types of
real estaute asserts in rrm ny Florida Counties where I serve as a Special Magistrate.
5044 C ypre;ss l race Driver 9 Tampa,FL 33624•Phone:8 p 3-963 35 10•Fax:8 II 3- 63...33 10
............... ..........................-........... ....................- .......................................
NEWSTREAM
Steven L. Nystrom, MAI Senior Real Estate & Land Policy Consultant
PROFESSIONAL CAREER CHRONOLOGY
® August 1998 C.urTent Principal -NewStream Companies
A Florida based international read. estate appi.-aisal, and consulting firm
which provides a wide range of specialized real estate services across die
globe.
* Sept. 1995-.Aug. 1998 Senior Appraiser-General Motors Acceptance Corporation
An.international real estate appraisal and consultii:ig firr n.
® May 1.993-June 1995 Senior Associate-Ratcliffe,Cali,Duffy& Hughes
A dominant xnetropolitan. Washington D.C, based real estate appraisal
and consulting fimn.
® May A uust 1992 j.., Internship-Attaway,'Fhompson,Jeffers&Associates
A h ghly respected real estate appraisal and consulting firm... serving the
southeastern.United States.
* 1989 1990 Associate-Appraisal Company of Key West(Key West, Florida)
* 1988-1989 Real Estate Sales Associate-Col dwell Banker(Key West, Florida)
CERTIFICATIONS,LICENSING,HISTORY AND OTHER
® Member of the Appraisal Institute,MAI Desigriation, No. 111.32
® C.ertified(.1ieneral.Appraiser, State of Florida,RZ21.69
® Chaimian.of the FIG Federation of International Surveyors,Comm. 9(2005 2018)
• Past Delegate to FIG for the Appraisal Institute
® Current Delegate to FIG Commission 9 for NSPS
® Working Representative to the United Nations&World Bank for Peace by Prosperity
• Appraisal Institute, International Relations(...ornmittee(2006-2011. &2023 2024)
® Past Appraisal Institute Instnictor
AC;ADEMICBACKGROUND
• Bachelor ot'Arts Major-Ecoriornics(Liberal Arts& Sciences)- (Jniversity of Florida
® Masters of Arts-Real Estate Appraisal Program-IJniversity of Florida
5044 Cypress'Frace [Mve*T.unpa,H.,33624 a Phone. 813 963-3510®Fax� 813 963 3510
............................................
................. ............... -----------------
QUXIi INCA I ION OF I HIIII I1 IIIr
QUALIFICATION OF-THE APPRAISER
PERSONAL DATA
Ena C-lairie
3130 S.W. 111 Avenue
Wairn, A 33165
Email: Eir) ner �,Jggji 1 A� isak 1i
Offlce� 305-551-5858- Fax- 305-551-0588
Apprallisals,
�q
Otiafity ,,
Owner Vke Presrdent 007"mcM and ROSW tote pprMS810
State-Ceirtified General Appraiser, License#RZ412
"State Ceirtified GeneiraI Appraiser" ps ceirdfied by the Department as qk.iafified to issue certified appraisal
repoirts for ally types of reaI property. It is required that afl irep orts pirepaired by State Ceftffiied Geneirall Reap
Estate Appraiser's be in compliance with "UnKorm Standards of Professuoirial Appraisal lPiractice".
AppraisA Iristitute .-Practicing Af hula te
FHA Approved Acflve Appraiser Roster ist
APPRAISAL EXPERIENCE IN THE FOI LOWING PROPERTY TYPES
SIN0 IE FAMILY RESIDENCIES, CONDOMINIUMS, VACANT II AND, DUPLEXES, FOURP11 E:XES, APARTMIE:NT
BUILDINGS, MULTI-FA M111 Y, MULTI f'IENAIINTS, SEI FSTANDING-BUI11 DINGS, K)USTRIAL, WAREHOUSIE::5,
OFFICE BUILDINGS, RESTAURANTS, RETAIL S"I"ORES, STRIP CEN'TERS, SHOPPING CEIVY-ERS,
WAREHO USE/011F.IF.'1IC E/RIETAII L.-CON DOS, GAS STATIONS/CONVENIENCE STORES, CAR DEALERS, MaTELS,
HEAL1`H CARE FACIII ITIES, NURSING HOMES, ADUII T HVING FACILITIES (All-11F."S), GROUP HOME, SPECLAII
PURPOSE PROIDERTiES, DAYCARIE FACILIFTIES, NURSERIES, LAND DEVELOPIAEN'T# NEW CONS-TRUC-1-.1101IN,
DEVELOPMENT, REVIEW APPRAISALS
"SPE0AI1._APPRAISER MAGISTRATE" for Miarn -Dade County 1993-Present
"SPECIAL APPRAISER MAGISTRA"TE" for Broward County 2011-F-Iresent
"SPECIAL.APPRAISER MAGis,rRA'1'E" for Monroe Coi.mty 2021-Present
lave served as an appraiser,expeft wutness in IlAiarni-Dade County Civil Court.
License ReM Estate IBroker, Erna D.Jane.-Reakor, 199G Present
........................ ....... ............. ...... .......................... .............
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IEIDLJC. TNON L IDATA-
Assoc4te in Arts® Education Mayoir„ Miami IDade Community Coill g a graduated 197
Merrnb r Phi 1...h t.ta IIGaPPa
Liberal Arts Major with a Legal Concentration, Barry University, Miami, EN_
REAL IESTAT IE EDUCATION:
1 Century 21 Schools of Real (Estate 1981, Pr nc� jPies and Piractic s N
(Dart ((Rodgers Sdhooi of Real Estate 1985, IPrirncipl s and Practices IIN
B in IRo 'gees School of Real Estate 1985, Mortgage Brokers Course
I
APPRAISER COURSES SUCCESSFULLY COMPLETED &PASSED:
. An irntiro ucborn to Appraising, Real Property Course '101, Course of tlhe Society of Real Estate Appraisers,
Required ffor SIfRA, SIRPA designations.
Applied Residential N:.Irojperty,Valuation Course 'l02,Course of-the Society of Real (Estate Appraisers. IIRegu.uir d
for SIfRA, SIRPA designations,
Principles of Income Property„ Appraising Coarse 201, Course of the Society of Real (Estate Appraisers,
Required for SNRPA designation.
f
- 9ResWe ntiall Construction Seminar, Sponsored by tine Society of Real Appraisers.
Appraising Single Family Residences, Sponsored by Society or Real Estate Appraisers,
d'R 41C S rnirnair Sponsored by the, Society of Real (Estate Appraisers.
i
NAIRA Ceirtifi d Review Appraisal, Coarse of the National Association of Review Appraisers,
Marshall &Swift Basic Use and Understanding of Residential Cost Handbook Sponsored by MarslhaH &Swift.
I arshalll and Swift (Basin Use and Understanding of t e Marshall and Swift. Valuation Serums. Calculator
Method Sponsored by Marshall and Swift..
Professional Practice and tfne Society of (Real (Estate Appraisers, Sponsored by the Society of (Real Estate
Appraisers.
f
.._..........___... ..................................................._._..�....._�.__.. ....... �_........w....�_......................�.........__...._..._........__......_. ���...__...�....�...���..__�.....w._..._................._...................... ...................._� .....n_...._............._........................� .............�..k
.............._....__._......_ .__m..__._..... ..._.._._. _....._.___....................._................... ._....z....mm_....._ .................... ....r .......................... ._.... .... .,...................._._ _ _. _... __.. ...........�.. ..................
i
.1 1A1 11F IOF 'THE
PPUI Z EIR.
Y wwmmiooioiwws.�aammwwwm uuuouuuummiwmmmuioiouuiouuuuuuuuuuuuuuumumiomuuuuuuuuuuuuuuiouimiwmmmmmmwumomwmuuum�mmiuummuuuummuoouoiuioiou�mioioiouomuuuuiomuuuuuuuuuuuuuumuuuumuuumuuumuimuumuuiuuuuiw�muuuuuimuuoiouuoiououiouuuuuouuiouimioioiouuuuuoioimouuoimouuouuoimuioioiouuoioioioiouooumumuuuw�miouiuimumuuuuiu�mmumiwwmmmuuu�wwmuummmuuw�mummuuimuuwwmmi mmoumooiuummoioiomioioioioiouuoioioioioioiouuoioiouu
i
II::) ran0irnstiration Report Workshop, Sponsored Local Chapter 71 of Society of Real Estate Appraisers,,
(Florida Appraisal Certification Sernunar (State Law and Rules for (Real InstateAppraisers) Sponsored by than
Society of Real (Estate Appiraisers,
New F11RREA tSur defirnes Sermirnar 1991 Sponsored by Appraisal Institute,
i
I uscou.unted Cash Flow Analysis S rmfirnar sponsored by Appraisal lrnstutute.
Uniform Standards of Professional Appraisal Practise„ S rnnirnar '1992„ Sponsored by Appraisal lrnst'itute.
AppraisingTroulbled Properties, Seminar 1992, Sponsored by Appraisal Institute.
(Rates„ (Ratios & Reasonableness S rmirnair Sponsored Iby Appraisal) Institute, 1992.
Appra sal Reporting of Cornplex Residential Properties, Sponsored by Appraisal Institute, 1993,
4 _ New FNMA Form 1004 Seminar Sponsored Iby. Alppra 4 lrastkuu e, 1999.
i
Uniform Standards of Appraisal Practice„ Sponsored by Appraisal lrnsfitute„ 1994.
Single Family Construcbon, Sponsored by Appraisal lrnstitu te, 1994.
Mara Reading, Gold Coast School of Real Estate, 1994.
Real IE::state Finance, Gold Coast Schooll of (Real (Estate® 1996.
Uniform Standards of Appraisal Piractke, Gold Coast School of Real Estate, 1996,
Appraising of Apartment Buildings,s„ Warxni IDade Community College, 1998.
UnH rrm Standards of Aplpraisall Practice, IMiarmu IDade Co mrmun'irty Cole , '199 .
UnHorrm Standards of Appraisal Fractce„ Miami Dade Community College, 2000,
i
Multi Family Appraising, Marmi Dade Community College, 2000.
F
Florida State Law and USPSP Review for (Real (Estate Appraisers„ Appraisal Institute, Florida lnt rrnatio hall
University„ S pt rmb r 2002.
- lntr du.u6on to Appraising r Analysis of Proposed Subuw Msions&C ndo miniu.rirms„Appraisal Institute, Flo6da
international University„ September 2002.
..............a.._. _ ..__ . ...................................... .. .._ _ ___� .............................._............................._. ...........__... ..__.. .. ,......................................._...._........._............__....................................._.. .............._...._��...
............. ...M......._._....._,._......._.._.........q..........._. . ........._......._............................................................_._._..... ,._.mm__.,.. ... _ ._ .. ....,..w.._..............�_.._,...._...__........_ ......_..........._._..............._..,mm.............._..
QUAI L IlU IICATIION 011� HEUP'o IIIU U I I R
t
...... .o.....................oo.................. ............... .................. ...........
mm Houses toy Hotels -The Income Approach, Appraisal Institute, Flonda Prnt rn t'ornap Urn6v rsdtyd Selp/2002„
Computer Concepts &Covnirnunica-flons fair Deal lEstate Appraisers„ Appraisal Prnstdtut , IFI U, October 2004,
Listen true P,.Drnder rut r Says You Need an Addirfloi n p Comparable,Appraisal IlrnstitUt , FIILI, October b r 2004.
Assessment Appeals in Florida, Appr dsM Institute, Florida International Urndnrersity„ October 2004.
i
.... USPAIP & Mrida State Law for Real Estate Appraisers, Appraisal Institute, Fl U„ October 2004.
Appraising the Tough Ones, Appraisal Prnstdtut „ September 2006
Pull Estate Finance, Value & Investment P rPorrmn me „ Appr ds ll Ilrnstitut „ S ptermnber 2006 d,
mm Appr lsal Consultirig, Appraisal Institute, September 2006
USPAP & FlorWa State Law for Real Estate Appraisers, App4sall IInstitute, September 2006
lrntrodu ctdorn toy lrncormne 1pntaluz tdorn„ App4s l lirnstltute„ July 2008
Supervisor Tr drnee Roles & Rules„ Aplpr ds l lrnstitute„ Vully 2006
Litigation S@rulllls four tlh e Appraiser„ Apprals l lrnstotut „ July 200
Fllor-W L for Real Estate Appraiser„ App4s l lrnstatute, .July 2008
Spotlight on USPAP„ Hypothetical l ornd'-do ns & F; tr ordunary, Alplpr ds ll Ilnstdtute„July 200
Nafio nal USIPAIP Update Course, Appraisal Institu,ute„ kily 2006
lrntiroducbo n -to FHA Appraising: What Appraisers Deed to Know About IH UD Polllcu sa
Procedures,dures,, rnd 2008 Roster Efigibifiity, Seminar-Appraisal lrn sfitut p February 200
The New Residential Market Conditions Foam, Sernurn r Appraisal Institute, Marche 2009
r
f - MasteiIng Unique Complex Property Appraisal, October 2010
- Florida P.... wrw✓f r Real [:.,:state Aplpr us rs„ October-2010
- Nafio n l USIPAIP Update,Course, October 2010
UIRAR and UAD D t s t u 4-erxneirnts„ August 2.6, 2.011
g
1
I
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QUALIFICATION OF THE APPRAISER
PROFESSIONAL REAL ESTATE EXPERIENCE LICENSED BY THE DPR
Real Estate Salesman 1983-1985
Real Estate Broker 1985-present
Real Estate Appraiser 1985-present
State Certified General Appraiser 1989-present
MEMBERSHIP AND CANDIDACY IN PROFESSIONAL ASSOCIATIONS & GROUPS
i
Appraisal Institute— Practicing Affiliate Member
Realtor Association of Miami-Dade County 1983-Present
Realtor Association of Greater Miami and the Beaches 1983-Present
Hialeah Miami Springs Board of Realtors 1985-1986
Florida Association of Realtors 1983-present
National Association of Realtors 1983-present
Affiliate Member Appraisal Institute 1994-1996
MINUTES OF THE
MONROE COUNTY
VALUE ADJUSTMENT BOARD
Final Meeting
Marathon Government Center
June 11, 2025, 10:00 A.M.
The 2024 Final Meeting of the Monroe County Value Adjustment Board was convened at
10:08 a.m. at the Marathon Government Center. In attendance and constituting a quorum were
VAB Chair County Commissioner Jim Scholl, County Commissioner David Rice, School Board
Member John Dick and County Commission Citizen Member John Repetto. Also in attendance
were Clerk of Court Kevin Madok, VAB Counsel Jennifer Sanchez, Deputy Clerk Sally Abrams,
Property Appraiser Scott Russell, and Property Appraiser Supervisor Mike Russo. Members not
present were County Commissioner Craig Cates, School Board Member Mindy Conn, and
School Board Citizen Member Jason Koler.
Chairman Jim Scholl called the meeting to order and lead the Pledge of Allegiance.
Item 1.Chairman Scholl read the Chairman's Statement on Public Comment. There were no
members of the public present.
Item 2.Motion was made by County Commissioner David Rice and seconded by School Board
Member John Dick to approve the 2024 VAB Organizational Meeting minutes of September 18,
2024. Motion carried unanimously.
Item 3.Motion was made by School Board Member John Dick and seconded by County
Commissioner David Rice to adopt the Special Magistrates' 2024 Recommended Decisions on
Exemption& Valuation Petitions. Motion carried unanimously.
Item 4. Motion was made by County Commission Citizen Member John Repetto and seconded
by School Board John Dick to approve 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. Motion carried unanimously.
Item 5.Motion was made by School Board John Dick and seconded by County Commissioner
David Rice to approve the 2024 Certification of Tax Roll for Real Property & Tangible Personal
Property. Motion carried unanimously.
There being no further business, the meeting of the Value Adjustment Board adjourned.
Kevin Madok, CPA, Clerk
and ex-officio Clerk to the
Value Adjustment Board
Monroe County, Florida
Sally M. Abrams, D.C.
DR-488P
INITIAL CERTIFICATION OF Rule 12D-16.00
THE VALUE ADJUSTMENT BOARD Florida Administrative Code
Section 193.122, Florida Statutes
His
FLORIDA
Tax Roll Year 2025
The Value Adjustment Board of Monroe County has not completed its hearings and certifies on
order of the Board of County commissioners according to sections 197.323 and 193.122(1), F.S., that
the
(Check one.) ® Real Property ❑ Tangible Personal Property
assessment roll for our county has been presented by the property appraiser to include all property
and information required by the statutes of the State of Florida and the requirements and regulations of
the Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as
part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form
DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The
property appraiser will make all extensions to show the tax attributable to all taxable property
under the law.
Signature, Chair of the Value Adjustment Board Date
DR-488P
0
INITIAL CERTIFICATION OF Rule 12D-16?00
Fl
THE VALUE ADJUSTMENT BOARD Florida Administrative Code
0
Section 193.122, Florida Statutes
FLORIDA
Tax Roll Year 2025
The Value Adjustment Board of Monroe County has not completed its hearings and certifies on
order of the Board of County commissioners according to sections 197.323 and 193.122(1), F.S., that
the
(Check one.) ❑ Real Property ® Tangible Personal Property
assessment roll for our county has been presented by the property appraiser to include all property
and information required by the statutes of the State of Florida and the requirements and regulations of
the Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as
part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form
DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The
property appraiser will make all extensions to show the tax attributable to all taxable property
under the law.
Signature, Chair of the Value Adjustment Board Date
VAB Reference Materials 2025
Ru Ile ChaP't r 12D-9, 1'„ . u, R quir rruerats for Value Adjustment Boards in Administrative Reviews,
i nffiorm Rules of Procedure for Hearings Before Value Adjustment Boards
hma.:t g...v�ww. 1 it 6 v r lr w a"ap JI o�D IrJh a u� y�.. � Ir- 11 .w,.
Rule Ohapt r 12D-10, F. ., Value Adjustment Board Rules applicable to the requirements for
hearings and decisions
pte,II...:1_11.a 10...
Florida Adminlistrative Code Rules 12D-510001, 12D-51.002, 120-51.003
Government-fin-the-Sunshine Manual
D"rio ,Ni(D 15."Dr1Q:"la.Dlar" "a.Dl" :4"DN"VD asl'�''QD da'.D 'a:u.Dl:. 'N �''4n „' '...�.t' rtl••t1PD " Qxfl.ins V ine-°.
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Florida Statutes Chapter 192 thrua Chapter 195
"'raxpay rs' Disagreement of Property Value
l"b.. .Ir ..�� ��DII""& a"II"""G �rlr�.1"�" r�"� Y'.� IID. . II. M.. . i4a awD.p"" 'll " ill )"""I� "I" N�, �" "II "" bl,
Department of Revenue's Uniform Policies& Procedures Manual for Value Adjustment Board (Last
Updated:01/202 )
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