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Home My WebLink About2025 VAB Final Meeting Agenda Packet 06/11/2026 AGENDA MONROE COUNTY VALUE ADJUSTMENT BOARD June 11, 2026 2025 FINAL MEETING 10:00 A.M. Call to Order Marathon Government Center 2798 Overseas Highway, 2nd Floor Marathon, FL. 1. Vice-Chairman Rice - Pledge of Allegiance 2. Vice-Chairman Rice - 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 2025 Organizational Meeting; there are NO de novo hearings or appeals heard during the Final Meeting of the Value Adjustment Board. 3. Public Comment. 4. Approval of the 2025 VAB Organizational Meeting minutes of August 22, 2025. 5. Approval to adopt the Special Magistrates' 2025 Recommended Decision on Valuation Petitions. 6. Approval of the 2025 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. 7. Approval of the 2025 Certification of Tax Roll for Real Property & Tangible Personal Property. 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. Paae 1 of 27 AGENDA MONROE COUNTY VALUE ADJUSTMENT BOARD June 11, 2026 2025 FINAL MEETING 8. 2025 VAB Petition Breakdown: Petitions Filed: 399 Petitions Settled/Withdrawn: 398 Hearings Dates Scheduled: 11 Petition Recommended Decisions: 1 9. 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. Paae 2 of 27 -—------------ ................................................................... .................. MINUTES OF THE MONROE COUNTY VALUE ADJUSTMENT BOARD Organizational Meeting Marathon Government Center August 22,2025 10:00 A.M. The 2025 Organizational Meeting of the Monroe County Value A4justment. Board was convened at 10:00 a.m. at the Marathon Government Center. Presem, andm).swering to roll call were County Mayor & Board Member C on- nissioner Jim S,choll, School Board Member John Dick, and School. Board Citizen Member Jason Koler, AUo present were Clerk of Court Kevin Madok, VAS Counsel Jennifer Sanchez, Sally Abrain sV`ko Clerk, Property Appraiser Scott Russell, Property Appraiser Supervisors Dee Dee flamish and Mike Russo and Property Appraiser Counsel Jennifer McClain. VA B Members, not present were County Corn.missioner/VAB Chair Craig Cates, (..ounty Commission.cr David Rice 'School Board Alternate Member Mindy Conn, and County Commission Citizen MCITIber John. Repetto,, County Commissioner Mayor Jim Scholl called the meeting to order Emd lead the Pledge of Allegiance. Item I In his capacity as Monroe County Mayor,, VAB Member, County Commissioner Jim Scholl appointed himself as 'I'cinporary Replacement for 2025 VAB Chair, Commissioner Craig Cates, who was absent filar purposes of holding the Organizational Meeting, pursuant to F.S. 194.015a Commissioner Cates was app as VAB Chair by the BOCC at its August 20, 2025, Commission Meeting. VAB Chairman Craig Cates was out of town and unable to attend today's "Al Organizational meeting. Item 2. Motion was made by School Board J&rnber John. Dick and seconded by School Board Citizen Member, Jason'K.oler notnihating Commissioner David Rice as Vice Chair of the 2025 Value Adjustment Board. Motion carded unanimously. Item 3. 'I'lic list offfic 2025 menil.)ers of d)e VAue Adjustnient Bow-d was read afoud by Sally Abrains, VA13 Clerk,. '11c 2025'VAB Member contact list is incorporated herein by rel.erence. I, I I Item 4. Motion was'41 b'y School Board Member John Dick. and seconded by School Board Citizen Member Jason',,Koler to adopt the following Resolution implementing the authorization provided for in Section .1.94.01.3, Florida Statutes, to require a filing fee for certain petitions filed with. the Board. This year's filing fee shall be $50.00 per parcel. After discussion, Motion carried unanimously,. RESOLUTION NO. ®2 Said Resolution is incorporated herein by reference. VA 13 2025 OrganizafiorW Meeting Minutes August 22,2025 1 of 3 Paae 3 of 27 ........... Item 5. VAB Counsel, Jennifer G., Sanchez presented the 2025 recommended appointments of the Special. Magistrates. After discussion, motion was made by School Board Member John [)ick. and seconded by School Board Citizen Member Jason Koller to appoint the 2025 Special Ma istrates as listed. Motion carried unanimously. • Special. Magistrates for Exernption and Classifications David Van Loon, Rinky Parwani, and Roshawn Banks. • Special Magistrates for Valuation -- Real Property and Commercial - Kevin Talbott, Steven Nystrom& Erna Jane., • Special. Magistrates for Twig ible Personal Property-Steven Nystrom Item 6. Motion was made by School Board Member John Dick and seconded by School Board Citizen Member J&,,.,(:)n Koler to adopt in bulk the 202-5 1,qq�* Ndministrative Procedures of the Board, items a g.-Motion ciffied unanimously. a. Authorize Board Counsel to review and make good cause detenninations pf late filed petitions for tax appeal year 2025, pursuant to Rule 1213.9, Ol 5; ratifying such,',jood cause determinations, if any,inade to date. 1% Direct Board Clerk to interpret "file&` as when the pefition is received try the Clefk, and not to base a flinely filing on the lams ftnx.°k.No acceptance of petitions via fax.. c. Authorize Board Clerk, or designee, VAB legab couns&l, to re-schedule hearings requested by petitioners or the Property Appraiser a singto time for good cause. F. 194.032(2)(a). 4� "ounsel review. d, Authorize Boar, "C4 "sign all documents upon VAB e. 13eginning January 1, 2026, petitioners may appear at a hearing using electronic or other communication equipment if' a petitioner sun malts a written request to appear in such mariner at,least 10 cidendar day5 before the date of the Ihearlrng . f, No d novo h w ngs or ;,ails shall be heard during the 2025 Final Meeting of the Value e ei AdJustment Board. t,F,. Confirmation ofdetnal cat all!pikitions without further hearing when petitioner has not rnade partial payment of pro pg',,ity taxes by deadline, pursuant to F.S. 194.014. .Item 7. Motion wasmade by School Board Member John Dick. and seconded by School Board Citizen Member Jason Koler to adopt the 2024 VAB Final Meeting Minutes of June 11, 2025, as presented. Motion carried Unanimously. Item 8., Motion was made by School Board Member John Dick and seconded by School Board Citizen Member Jason .K.ol.er to approve the Initial Certification of the 2025 'rax Rolls, pursuant to Fla. Statute 193.122., Motion carried Lmanimously. Item 9. VAB Counsel, Jertnifer G. Sanchez reviewed 20251,egislative Changes with the Board. VA B 2025 Orgpni7afional Meeting Minutes August 22,2025 2 of 3 Paae 4 of 27 ........... ................... Item 10. VAB Clerk., Sally Abrams reported the number of petitions processed to date were as follows: ole,. 77UMNotices were as this week ® Exemption&Classificatioriis: 6 • Valuation Petitions 0 • Tangible Personal Property Petitions: 0 • Late-Filed Petitions(to date), 0 Item 11. VAB Clerk, Sally Abrams announced the 2025 VAB,8rf 9, c. e List is available to the Public, Special Magistrates and Board Members. Said ref eream w, list is alutched hereu,.). Item 12. VAB Cl.erk, Sally Abrarvis announced the tey.# i fiearing schedule for the 2025 tax ap peal year has yet to be detennined. The Board will'rernain in session. until all petitions have been heard, P ursuant to F.S. 1..94.032. Item. 13. Scott Russell, Monroe County Property Appraise�,1,04ressed the Board. It 1,4, There was no public comment. Item 1.5 There being no further business,the,m.d�6'440 Qf the Value AlAustment Board ad ot,trned. Kpvin ado , CPA., Clerk and ex offick)Cleric to the Board of County Commissioners Monroe County, Florida S'ally M Abrams, DC .......... VAB 2025 Organizational Meeting Minutes Au uu,sa 22,2025 3 of 3 Paae 5 of 27 2025 VAB Recommended Decisions lP=etitlon R068 DM a RY SU LSKY 42 S Andros did IKey Largo DENIED 25-Maur 26 1663743 6/11/2026 Paae 6 of 27 DECISION OF THE VALUE ADJUSTMENT BOARD R. 01/1V 1i17 VALUE PETITION Rule 12D-16.002 F.A.0 Monroe County Eff.01/17 HOW The actions below were taken on your petition. ® These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151,and 197.2425, Florida Statutes. _________ Petition # R068-2025 Parcel ID 1663743 Petitioner name Sulskv Dmitry- Property 42 S Andros Rd Key Largo, FL address The petitioner is: ® taxpayer of record ❑ taxpayer's representative ❑ other, explain:____,__ _ Decision Summary ® Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by properly appraiser Action Rule 12D-9.025 10, F.A.C. 1. Just value, required 1050809 1050809 2. Assessed or classified use value,* if applicable 1050809 1050809 3. Exempt value,*enter T" if none 25000 25000 4. Taxable value,* required 1025809 1025809 'All values entered should be county taxable values. School and othertaxing authority values may differ. (Section 196.031(7 , F.S.) Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Property appraiser 8 petitioner were present at the hearing. Petitioner did present evidence, much of which was other assessed values which cannot be given consideration. The land sales from the area were considered. The most similar was 14 Cayman sold 11/2024 $500,000 with a 30' dock, per property appraiser it only has 30 feet of canal fronta a which equates to $15,000 per linear foot. See addenda Conclusions of Law Petitioners evidence was not sufficient to overcome the property appraisers presumption of correctness. Based on the preponderance of the evidence the assessment is upheld. ® Reco me ton of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 04/08/2 026 Si_a sp a s ate Print name Date A �� S.M. Abrams 04.08.26 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 website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision S nature,VAB clerk or representative Print name Date mailed to parties Paae 7 of 27 April08, 2026 Petition # R068-2025 Petitioner provided numerous land sales, 115 Ocean Reef an unpermitted site, heavily wooded with 70 feet of canal frontage in an area with limited boatingthat sold for$450,00 on 01/2024. 21 Harbor Dr unpermitted site with 60 feet of canal frontage sold 10/2024 for $350,000. 104 La Paloma that sold for$575,000 06/2024,larger site with shallow draft and 14 Cayman Lane that sold on 11/2024 for$500,000 . Of the sales submitted by the petitioner the most similar and most recent is14 Cayman that is located in the subjects neighborhood. This sale per the property appraisers office has 30 feet of canal frontage opposed to the subjects 70 feet. The property appraiser did provide testimony that the unpermitted sites do sell lower than permitted sites that are not subject to the ROGO allocation system.The subjects site is a permitted site not subject to ROGO. The petitioner did not provide any sales that were ROGO exempt like the subject site. Considering the sales that were submitted and discussed at the hearing, 14 Cayman is the most similar and most recent. Considering the canal frontage of this sale, it does support the property appraisers'estimate of site value. The property appraiser did comment that Value Adjustment Board (VAB) and magistrates are required to review the total assessment rather than adjusting individual components or segments of the assessment. He did not provide any case law to support this comment. The petitioner discussed many assessed values for other properties and how they have not been adjusted or reset, while this does show an inconsistency on the part of the property appraisers office it cannot be used as evidence to adjust the subject's assessed values. Paae 8 of 27 Ar ' t Kevin Madok, CPA Clerk of the Circuit Court& Comptroller—Monroe County, Florida. November 17, 2025 Mr. Austin Tran Monroe County School Board 241 Trumbo Road Key West, FL 33040 Email:Austin.Tranl`&KeysSchools.com Dear Mr.Tran: Pursuant to Florida Statute 194.015 regarding the Value Adjustment Board (VAB), please reimburse Monroe County Board of County Commissioners $14,501.73. This amount represents the Monroe County School Board's two-fifths share of VAB's Fiscal Year 2025 expenditures ($36,254.32 x 40%). Attached for your records is a printout of total expenditures for VAB for the past fiscal year. Please contact me if you have any questions or require further documentation. I can be reached at (305)292-3560 or at pradloffC,monroe-clerk.com. Sincerely, lsl Nicole Lyons Nicole Lyons Chief Accountant Enclosure Cc: Pam Radloff Stephanie Valido Sally Abrams KEY WEST MARATHON PLANTATION KEY 500 Whitehead Street 3117 Overseas Highway 88770 Overseas Highway Key West, Florida 33040 Marathon, Florida 33050 Plantation Key, Florida 33070 Paae 9 of 27 Trial Balance 01-136 PM 11/13/2025 Pave 1 of 1 Organizaton Monroe County Board OF C011JIrnty COMMissdoineirs Periods FY2025:Oct....Sep Ledger ActuWs Ledger AowuntlSummaryMonroe County(Parent)) BB dell Ifwxperises Aowunfing WoddagQ.....04536 Value Adiu stmrnen"na Board Book Common n IBook Company Currency UD Translation Currency USD n 11/13/2025 01:35 PM onso dafion Data 5303`N Profess ao nM Frees&Outside SeMces 15000b 530Q 0.00 34, 50.00 0..00 34, 50,,00 530430-Utifity Services 15000 5300 U0 255°62' 0..00 265.52 5304 0:Wsc llllaneou E.xp en"ns �5000�5300 Mo 1,033.70 Mo 1,038.70 0,00 36,254.32 0.00 35,2 4.32 Paae 10 of 27 M iu N p d cc IL u�.5 fill o u f u o c d cc RZ a., ts IL ",Th s r , c VI m "0 P, �a � — ..M. .. „ , o 14 N IIG Y M a Allcc w rrv� a MI ie� 'i a.n xn U ZVI 1 of I�t ,rye I� .. ... � s gul4a » Q, 4 o� cc . 5 Alp, 43 f,I' �� w"h "n " E ........... gI 4Z10 C4 LO cc A i H'I I e . .............. gyp' d } cc IL i� ju u ,W n' Y 6. , TINIC All All WA d r 9 cc A �� 4k US, Uh � F e% 45 .. ... .. W I]] " , III jAig .117 y 59 ,v000�. 00 a cc e N,,!s µ _ P " 1 amTrry ; s __..._.m.._.._.. ...._ --- ......... all ;r w�oeo o d IL 1 JA' Z. uW W r A w . ' Agg DO if M,6 ! I P,s �F, .w� 4- ju O N d IL of Hh ih � , Fs € sa AI "�,t G,V, a a� 00e o N O r .w cc J, ,do l d,g 5p ' �'.._.._.__ ...,...,____. ...._. ,..'......................... ......... ?a lop I a gpp ` # ........... 6 a6, 0 RVA a � �R lh,, , ' � ., _..._m...........W._.._...._................................ _.........,._.., ...........r �w o� N IS a cc 6 ,dry, r CERTIFICATION OF THE VALUE ADJUSTMENT BOARD 2/09 R.. 12/09 [I j Page 1 of 2 Section 193.122, Florida Statutes Rule 12D-16.002 Florida Administrative Code FLORIDA Tax Roll Year 1 2 1 0 1 2 1 5 The Value Adjustment Board of Monroe County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. ✓❑ Real Property Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification.The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures*are correct to the best of our knowledge: 1. Taxable value of � real property tangible personal property assessment roll as submitted by the property appraiser to the value adjustment board $ 49,199,416,688 2. Net change in taxable value due to actions of the Board $ 0 3. Taxable value of ❑� real property tangible personal property 1 assessment roll incorporating all changes due to action of the value adjustment board $ 49,199,416,688 *All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board Date Continued on page 2 Paae 24 of 27 Certification of the Value Adjustment Board DR-488 R. 12109 Page 2 of 2 PROCEDURES Tax Roll Year 1 2 1 0 1 2 5 The value adjustment board has met the requirements below. Check all that apply. The board: ❑ I. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code.Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. ❑ 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. ❑ 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. ❑ 4. Considered only petitions filed by the deadline or found to have good cause for filing late. ❑ 5. Noticed all meetings as required by section 286.011, F.S. ❑ 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. ❑ 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. ❑ 8. Ensured that all decisions contained the required findings of fact and conclusions of law. ❑ 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. ❑ 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C.,that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held,the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature,chair of the value adjustment board Date Paae 25 of 27 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR488 R. 12109 ral Page 1 of 2 Section 193.122, Florida Statutes Rule 12D-16.002 Florida Administrative Code FLORIDA Tax Roll Year 1 2 1 0 1 2 5 The Value Adjustment Board of Monroe County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. Real Property a Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures"are correct to the best of our knowledge: 1. Taxable value of b real property [� tangible personal property assessment roll as su mitted by the property-appraiser to the value adjustment board $ 874,155,005 2. Net change in taxable value due to actions of the Board $ 6 3. Taxable value of ❑ real property Z tangible personal property assessment roll incorporating all changes due to action of the value I adjustment board $ 874,155,005 All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board Date Continued on page 2 Paae 26 of 27 Certification of the Value Adjustment Board DR-488 R. 12109 Page 2 of 2 PROCEDURES Tax Roll Year 1 2 1 0 2 5 The value adjustment board has met the requirements below. Check all that apply. The board: - ._._.___._........ .. ❑ 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. ❑ 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. 4. Considered only petitions filed by the deadline or found to have good cause for filing late. 5. Noticed all meetings as required by section 286.011, F_S. 6_ Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. ❑ 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner_ ❑ 8. Ensured that all decisions contained the required findings of fact and conclusions of law. ❑ 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held,the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature, chair of the value adjustment board Date Paae 27 of 27