Value Adjustment Board

Agenda

OKEECHOBEE COUNTY

VALUE ADJUSTMENT BOARD

VAB HEARING

~ AGENDA ~

Meeting Location:

Okeechobee Historic Courthouse

304 NW 2nd Street

Okeechobee, FL 34972

863-763-6441

www.okeechobeecountyfl.gov

Tuesday, November 10, 2026

9:00 AM

Historic Courthouse, Room 270

Call to Order

I.

Commencement

II.

Agenda

1.

Hearing Introduction

Thomas Hudek

That the Board receive the hearing introductory information, and be introduced by Value Adjustment Board Clerk Thomas Hudek.

2.

Property Appraiser and Staff Introduction

Thomas Hudek

That the Board receive an introduction of Property Appraiser and staff.

3.

Swearing in of County staff

Thomas Hudek

That the Property Appraiser and staff be sworn in by Value Adjustment Board Clerk Thomas Hudek.

III.

Value and Exemption Hearing

1.

9:00 am - Michael & Magdalena Martin - 2026-VAB-001

Thomas Hudek

That the Value Adjustment Board consider the request for agricultural exemption from property owner Michael & Magdalena Martin for property address 33701 NW 32nd Ave, Okeechobee, FL 34972.

2.

9:00 am - Michael & Magdalena Martin - 2026-VAB-002

Thomas Hudek

OKEECHOBEE COUNTY VALUE ADJUSTMENT BOARD VAB HEARING ~ AGENDA ~ Meeting Location: Okeechobee Historic Courthouse 304 NW 2nd Street Okeechobee, FL 34972 863-763-6441 www.okeechobeecountyfl.gov Tuesday, November 10, 2026 9:00 AM Historic Courthouse, Room 270 I. Commencement II. Agenda 1. Hearing Introduction Thomas Hudek 2. Property Appraiser and Staff Introduction Thomas Hudek 3. Swearing in of County staff Thomas Hudek III. Value and Exemption Hearing 1. 9:00 am - Michael & Magdalena Martin - 2026-VAB-001 Thomas Hudek 2. 9:00 am - Michael & Magdalena Martin - 2026-VAB-002 Thomas Hudek 3. 10:30 am - Walmart Inc - 2026-VAB-006 Thomas Hudek 4. 11:00 am - CATTLE RANCH HOLDINGS, LLC - 2026-VAB-003 Thomas Hudek Call to Order That the Board receive the hearing introductory information, and be introduced by Value Adjustment Board Clerk Thomas Hudek. That the Board receive an introduction of Property Appraiser and staff. That the Property Appraiser and staff be sworn in by Value Adjustment Board Clerk Thomas Hudek. That the Value Adjustment Board consider the request for agricultural exemption from property owner Michael & Magdalena Martin for property address 33701 NW 32nd Ave, Okeechobee, FL 34972. That the Value Adjustment Board consider the request for agricultural exemption from property owner Michael & Magdalena Martin for property address 2950 NW 342nd St, Okeechobee, FL 34972. That the Value Adjustment Board consider the request to reduce the commercial assessment from property owner Walmart Inc for property address 2101 S Parrot Avenue, Okeechobee, FL 34974. That the Value Adjustment Board consider the request for agricultural exemption from property owner CATTLE RANCH HOLDINGS, LLC for property address 8900 NE 12 Lane, Okeechobee, FL 34972. Value Adjustment Board 1

5. 1:00 pm - Mack Chandler, Scoh 2012 IRRE TR - 2026-VAB-016 Thomas Hudek IV. Recess That the Value Adjustment Board consider the request for reduction of residential assessment from property owner Mack Chandler, Scoh 2012 IRRE TR for property address 23132 NE 41st Path, Unit 10, Okeechobee, FL 34972. Value Adjustment Board 2

Okeechobee County Value Adjustment Board 304 NW 2nd Street Okeechobee, FL 34972 Submitted ACTION ITEM (ID# 2026-1377-OKC) Department:Clerk to the Board Category:Action Item Prepared By: Thomas Hudek Presenter: Thomas Hudek FINANCIAL IMPACT: COUNTY ADMINISTRATOR RECOMMENDATION: BACKGROUND: SUBJECT: Hearing Introduction MEETING: VAB Hearing November 10, 2026 n/a That the Board receive the hearing introductory information, and be introduced by Value Adjustment Board Clerk Thomas Hudek. Today's VAB Hearing has 7 hearings scheduled: 1. 9:00 AM - 2026-VAB-001 - Michael & Magdalena Martin (15m) 2. 9:00 AM - 2026-VAB-002 - Michael & Magdalena Martin (15m) 3. 9:00 AM - 2026-VAB-004 - Gregory Farless (15m Pending Withdrawal) 4. 9:00 AM - 2026-VAB-005 - Gregory Farless (15m Pending Withdrawal) 5. 10:30 AM - 2026-VAB-006 - Walmart Inc (15m) 6. 11:00 AM - 2026-VAB-003 - CATTLE RANCH HOLDINGS, LLC (60m Virtual) 7. 1:00 PM - 2026-VAB-016 - Chandler Mack (15m) The Board consists of five members: 1. Chairman David Hazellief 2. Commissioner Bradley G. Goodbread 3. Citizen Member Kristina Cabral 4. School Board Member Melisa Jahner (Alternate School Board Member Amanda Riedel) 5. School Board Citizen Member Anita Nunez Value Adjustment Board Clerk is Thomas Hudek. 3

Okeechobee County Value Adjustment Board 304 NW 2nd Street Okeechobee, FL 34972 Submitted ACTION ITEM (ID# 2026-1378-OKC) Department:Clerk to the Board Category:Action Item Prepared By: Thomas Hudek Presenter: Thomas Hudek FINANCIAL IMPACT: COUNTY ADMINISTRATOR RECOMMENDATION: BACKGROUND: SUBJECT: Property Appraiser and Staff Introduction MEETING: VAB Hearing November 10, 2026 n/a That the Board receive an introduction of Property Appraiser and staff. Property Appraiser Mickey Bandi, legal counsel, and staff to be presented to the Value Adjustment Board. 4

Okeechobee County Value Adjustment Board 304 NW 2nd Street Okeechobee, FL 34972 Submitted ACTION ITEM (ID# 2026-1379-OKC) Department:Clerk to the Board Category:Action Item Prepared By: Thomas Hudek Presenter: Thomas Hudek FINANCIAL IMPACT: COUNTY ADMINISTRATOR RECOMMENDATION: BACKGROUND: SUBJECT: Swearing in of County staff MEETING: VAB Hearing November 10, 2026 n/a That the Property Appraiser and staff be sworn in by Value Adjustment Board Clerk Thomas Hudek. Property Appraiser Mickey Bandi and staff to be sworn in my Value Adjustment Board Clerk Thomas Hudek. 5

Okeechobee County Value Adjustment Board 304 NW 2nd Street Okeechobee, FL 34972 Submitted ACTION ITEM (ID# 2026-1366-OKC) Department:Clerk to the Board Category:Action Item Prepared By: Thomas Hudek Presenter: Thomas Hudek FINANCIAL IMPACT: COUNTY ADMINISTRATOR RECOMMENDATION: BACKGROUND: SUBJECT: 9:00 am - Michael & Magdalena Martin - 2026-VAB-001 MEETING: VAB Hearing November 10, 2026 tbd That the Value Adjustment Board consider the request for agricultural exemption from property owner Michael & Magdalena Martin for property address 33701 NW 32nd Ave, Okeechobee, FL 34972. Property owner Michael & Magdalena Martin is requesting agricultural exemption for property address 33701 NW 32nd Ave, Okeechobee, FL 34972. ATTACHMENT: 2026-VAB-001 Petition.pdf 2026-VAB-001 pc.pdf 6

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LOT 54, DEER PARK ACRES, AN UNRECORDED SUBDIVISION LYING IN SECTION2 31, 32 AND 33, MARTIN MICHAEL C/MARTIN MAGDALENA 14851 67TH TRAIL NORTH PALM BEACH GARDENS, FL 33418 1-31-33-35-0A00-00003-0540 0100 SINGLE FAMILY 132 132200.00 0.88/ 05/08/2026 JD 12.35 182,110 0 0 182,110 STANDARD 20 1,953 5,978 182,110 190,041 82,850 107,191 0 107,191 190,041 0 201,041 0544/1558 8/26/2004 WD Q I 02 55,000 GRANTOR: GRANTEE: CARACCI FRANK MARTIN MICHAEL C 0401/1618 1/28/1998 WD Q I 02 0 GRANTOR: GRANTEE: STEEL TECHNOLOGY BY M CARACCI FRANK JR 2026 BUILDING CHARACTERISTICS MARKET ADJUSTMENTS OKEECHOBEE COUNTY PROPERTY ELEMENT CD CONSTRUCTION EXTRA FEATURES LAND DESCRIPTION TOTAL OB/XF SALES DATA BUILDING NOTES BUILDING DIMENSIONS REVIEW DATE BY PRINTED 09/09/2026 BY SYSTotal Acres: Total Land Value: Market: Agricultural: Common: VALUATION SUMMARY VALUATION BY Tax Group: Tax Dist: BUILDING MARKET VALUE TOTAL MARKET OB/XF VALUE TOTAL LAND VALUE - MARKET TOTAL MARKET VALUE SOH/AGL Deduction ASSESSED VALUE TOTAL EXEMPTION VALUE BASE TAXABLE VALUE TOTAL JUST VALUE NCON VALUE INCOME VALUE PREVIOUS YEAR MKT VALUE DOR CODE MAP NUM MKT AREA NEIGHBORHOOD/LOC TYPE MDL EFF. AREA TOT ADJ PTS EFF. BASE RATE REPL. COST NEW AYB EYB ECON FNCT NORM % COND AREA TYPE TOTAL GROSS AREA PCT OF BASE YEAR TOT ADJ AREA SUBAREA MARKET VALUE TOTALS BLD DATE XF DATE INC DATE LGL DATE LAND DATE AG DATE L N OB/XF CODE DESCRIPTION BLD CAP L W UNITS UT Adj R ADJ UNIT PRICE ORIG COND YEAR ON YEAR ACTUAL Q % COND OB/XF MKT VALUE NOTES L N USE CODE CLS LAND USE DESCRIPTION CAP R D LOC ZONE FRONT DEPTH TOT LND UTS UNIT TYPE D T DPTH FACT % COND TOT ADJ UNIT PRICE ADJ UNIT PRICE LAND VALUE OTHER ADJUSTMENTS AND NOTES YEAR DENSITY DECL FRZ YR CONSRV PERMIT NUM DESCRIPTION AMT ISSUED OFF RECORD Number DATE TYPE INST Q / U V / I RSN CD SALE PRICEPAGE 1 of 1 20 HX Base Yr 33701 NW 32ND AVE, OKEECHOBEE Exterior Wall 45 OPEN (C) 100 Roof Structur 02 GABLE/HIP 100 Roof Cover 01 MTL TIN 100 Interior Wall 00 NONE 100 Interior Floo 22 DIRT (C) 100 Air Condition 01 NONE 100 Heating Type 01 NONE 100 Bathrooms 0 100 Fixtures 0 100 Frame 02 WOOD FRAME 100 Story Height 10 100 RMS 0 100 Stories 0 100 Electrical 01 NONE 100 Storefront Ad 01 N/A 100 Units 0 100 Quality 02 D- B/AV 9600 06 1,088 32.6218 7.18 7,812 1992 1992 0 0 PD 25 8.00 25.00 1 MISC BLDGS 0% - 0 Heated Area: 1088 BAS 1,088 100 1992 1,088 1,953 1,088 1,088 1,953 STORM DAMAGE TO ROOF 2022 LOT 54 BAS=[YR=1992;ORIG=74.3,-59.9] W32 S34 E32 N34 $ . BAS 1992 32 34 32 34 1 AFA W4 MTL FLR MT 0 0 16 10 160.00 SF 24.62 24.62 50 1998 1998 3 50 1,970 LOT 54 2 AFA N4 MTL FLR MT 0 0 12 8 96.00 SF 25.94 25.94 50 1998 1998 3 50 1,245 LOT 54 3 DOCK 1 2" PLANK 0 0 38 4 148.00 SF 17.50 17.50 25 2008 2008 3 25 648 LOT 54 4 WFA N4 WD FLR MTL 0 0 10 8 80.00 SF 26.95 26.95 75 2023 2022 75 1,617 LOT 54 5 OFA OPN FLR MT 0 0 6 8 48.00 SF 13.82 13.82 75 2023 2022 75 498 PORCH ON FRONT 5,978 1 120DP1 C FIRST AC 0 0.00 0.00 1.00 AC 1.00 1.00 1.00 35,000.00 35,000.00 35,000 LOT 54 2 920DP1 C REMAIN AC 0 0.00 0.00 1.00 AC 1.00 1.00 1.00 24,000.00 24,000.00 24,000 LOT 53 3 920DP1 C REMAIN AC 0 0.00 0.00 2.43 AC 1.00 1.00 1.00 24,000.00 24,000.00 58,320 LOT 54 4 920DP1 C REMAIN AC 0 0.00 0.00 0.55 AC 1.00 1.00 1.00 24,000.00 24,000.00 13,200 LOT 53 5 920DP2 C NATIVE LAND 0 2.00 0.00 3.91 AC 1.00 1.00 1.00 7,000.00 7,000.00 27,370 LOT 54 6 920DP2 C NATIVE LAND 0 0.00 0.00 3.46 AC 1.00 1.00 1.00 7,000.00 7,000.00 24,220 LOT 53 10

Okeechobee County Value Adjustment Board 304 NW 2nd Street Okeechobee, FL 34972 Submitted ACTION ITEM (ID# 2026-1367-OKC) Department:Clerk to the Board Category:Action Item Prepared By: Thomas Hudek Presenter: Thomas Hudek FINANCIAL IMPACT: COUNTY ADMINISTRATOR RECOMMENDATION: BACKGROUND: SUBJECT: 9:00 am - Michael & Magdalena Martin - 2026-VAB-002 MEETING: VAB Hearing November 10, 2026 tbd That the Value Adjustment Board consider the request for agricultural exemption from property owner Michael & Magdalena Martin for property address 2950 NW 342nd St, Okeechobee, FL 34972. Property owner Michael & Magdalena Martin is requesting agricultural exemption for property address 2950 NW 342nd St, Okeechobee, FL 34972. ATTACHMENT: 2026-VAB-002 Petition.pdf 2026-VAB-002 pc.pdf 11

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LOT 60, DEER PARK ACRES, A PARCE LYING IN THE SOUTH 1/2 OF SECTIO TOWNSHIP 33 SOUTH, RANGE 35 EAST MARTIN MICHAEL/MARTIN MAGDALENA 14851 67TH TRL N PALM BEACH GARDENS, FL 33418-1961 1-32-33-35-0A00-00002-0600 0200 MOBILE HOME 132 132200.00 0.88/ 05/08/2026 JD 7.50 191,000 0 0 191,000 STANDARD 20 178,073 0 191,000 369,073 73,272 295,801 0 295,801 369,073 0 382,650 2021006858 6/02/2021 WD Q V 01 28,000 GRANTOR: GRANTEE: WEIMER MICHAEL F JR MARTIN MICHAEL 0774/1272 4/25/2016 WD Q I 01 98,000 GRANTOR: GRANTEE: WATKINS NOBLE M II & MARTIN MICHAEL & MA 2026 BUILDING CHARACTERISTICS MARKET ADJUSTMENTS OKEECHOBEE COUNTY PROPERTY ELEMENT CD CONSTRUCTION EXTRA FEATURES LAND DESCRIPTION TOTAL OB/XF SALES DATA BUILDING NOTES BUILDING DIMENSIONS REVIEW DATE BY PRINTED 09/09/2026 BY SYSTotal Acres: Total Land Value: Market: Agricultural: Common: VALUATION SUMMARY VALUATION BY Tax Group: Tax Dist: BUILDING MARKET VALUE TOTAL MARKET OB/XF VALUE TOTAL LAND VALUE - MARKET TOTAL MARKET VALUE SOH/AGL Deduction ASSESSED VALUE TOTAL EXEMPTION VALUE BASE TAXABLE VALUE TOTAL JUST VALUE NCON VALUE INCOME VALUE PREVIOUS YEAR MKT VALUE DOR CODE MAP NUM MKT AREA NEIGHBORHOOD/LOC TYPE MDL EFF. AREA TOT ADJ PTS EFF. BASE RATE REPL. COST NEW AYB EYB ECON FNCT NORM % COND AREA TYPE TOTAL GROSS AREA PCT OF BASE YEAR TOT ADJ AREA SUBAREA MARKET VALUE TOTALS BLD DATE XF DATE INC DATE LGL DATE LAND DATE AG DATE L N OB/XF CODE DESCRIPTION BLD CAP L W UNITS UT Adj R ADJ UNIT PRICE ORIG COND YEAR ON YEAR ACTUAL Q % COND OB/XF MKT VALUE NOTES L N USE CODE CLS LAND USE DESCRIPTION CAP R D LOC ZONE FRONT DEPTH TOT LND UTS UNIT TYPE D T DPTH FACT % COND TOT ADJ UNIT PRICE ADJ UNIT PRICE LAND VALUE OTHER ADJUSTMENTS AND NOTES YEAR DENSITY DECL FRZ YR CONSRV PERMIT NUM DESCRIPTION AMT ISSUED OFF RECORD Number DATE TYPE INST Q / U V / I RSN CD SALE PRICEPAGE 1 of 2 20 AFA 10X10 PUMP SHED NO VALUE RP 12510247 & 12510244 MH RETIRED 697-1669 HX Base Yr 2950 NW 342ND ST, OKEECHOBEE Exterior Wall 36 VINYL SID 100 Roof Structur N/A 100 Roof Cover 14 COR MTL GA 100 Interior Wall N/A 100 Interior Floo N/A 100 Air Condition 03 CENTRAL 100 Heating Type 04 AIR DUCTED 100 Bedrooms 3 100 Bathrooms 2 100 Units 1 100 Quality 03 D AVE 0800 02 2,536 87.6090 80.18 203,336 2005 2005 0 0 0 25.00 75.00 1 MH AV 0% - 0 Heated Area: 2430 BAS 2,430 100 2005 2,430 146,128 FOP 146 30 2017 44 2,646 FOP 207 30 2017 62 3,728 2,783 2,536 152,502 LOT 60 BAS=[YR=2005;ORIG=99.5,-56.8] W76 S32 E74 U2R2 N30 $ FOP=[YR=2017;ORIG=92.5,-56.8] N10 W20.8 S10 E20.8 $ FOP=[YR=2017;ORIG=45.8,-24.8] S12.2 E12 N12.2 W12 $ . BAS 2005 76 32 74 2.9 30 FOP 2017 10 20.8 10 20.8 FOP 2017 12.2 12 12.2 12 0 1 120DP1 C FIRST AC 0 0.00 0.00 1.00 AC 1.00 1.00 1.00 35,000.00 35,000.00 35,000 LOT 60 2 920DP1 C REMAIN AC 0 0.00 0.00 1.00 AC 1.00 1.00 1.00 24,000.00 24,000.00 24,000 LOT 55 3 920DP1 C REMAIN AC 0 0.00 0.00 4.00 AC 1.00 1.00 1.00 24,000.00 24,000.00 96,000 LOT 60 4 920DP1 C REMAIN AC 0 0.00 0.00 1.50 AC 1.00 1.00 1.00 24,000.00 24,000.00 36,000 LOT 55 15

LOT 60, DEER PARK ACRES, A PARCE LYING IN THE SOUTH 1/2 OF SECTIO TOWNSHIP 33 SOUTH, RANGE 35 EAST MARTIN MICHAEL/MARTIN MAGDALENA 14851 67TH TRL N PALM BEACH GARDENS, FL 33418-1961 1-32-33-35-0A00-00002-0600 0200 MOBILE HOME 132 132200.00 0.88/ 05/08/2026 JD 7.50 191,000 0 0 191,000 STANDARD 20 178,073 0 191,000 369,073 73,272 295,801 0 295,801 369,073 0 382,650 2021006858 6/02/2021 WD Q V 01 28,000 GRANTOR: GRANTEE: WEIMER MICHAEL F JR MARTIN MICHAEL 0774/1272 4/25/2016 WD Q I 01 98,000 GRANTOR: GRANTEE: WATKINS NOBLE M II & MARTIN MICHAEL & MA 2026 BUILDING CHARACTERISTICS MARKET ADJUSTMENTS OKEECHOBEE COUNTY PROPERTY ELEMENT CD CONSTRUCTION EXTRA FEATURES LAND DESCRIPTION TOTAL OB/XF SALES DATA BUILDING NOTES BUILDING DIMENSIONS REVIEW DATE BY PRINTED 09/09/2026 BY SYSTotal Acres: Total Land Value: Market: Agricultural: Common: VALUATION SUMMARY VALUATION BY Tax Group: Tax Dist: BUILDING MARKET VALUE TOTAL MARKET OB/XF VALUE TOTAL LAND VALUE - MARKET TOTAL MARKET VALUE SOH/AGL Deduction ASSESSED VALUE TOTAL EXEMPTION VALUE BASE TAXABLE VALUE TOTAL JUST VALUE NCON VALUE INCOME VALUE PREVIOUS YEAR MKT VALUE DOR CODE MAP NUM MKT AREA NEIGHBORHOOD/LOC TYPE MDL EFF. AREA TOT ADJ PTS EFF. BASE RATE REPL. COST NEW AYB EYB ECON FNCT NORM % COND AREA TYPE TOTAL GROSS AREA PCT OF BASE YEAR TOT ADJ AREA SUBAREA MARKET VALUE TOTALS BLD DATE XF DATE INC DATE LGL DATE LAND DATE AG DATE L N OB/XF CODE DESCRIPTION BLD CAP L W UNITS UT Adj R ADJ UNIT PRICE ORIG COND YEAR ON YEAR ACTUAL Q % COND OB/XF MKT VALUE NOTES L N USE CODE CLS LAND USE DESCRIPTION CAP R D LOC ZONE FRONT DEPTH TOT LND UTS UNIT TYPE D T DPTH FACT % COND TOT ADJ UNIT PRICE ADJ UNIT PRICE LAND VALUE OTHER ADJUSTMENTS AND NOTES YEAR DENSITY DECL FRZ YR CONSRV PERMIT NUM DESCRIPTION AMT ISSUED OFF RECORD Number DATE TYPE INST Q / U V / I RSN CD SALE PRICEPAGE 2 of 2 20 HX Base Yr 2950 NW 342ND ST, OKEECHOBEE Exterior Wall 45 OPEN (C) 100 Roof Structur 10 STL TRUSS 100 Roof Cover 15 COR MTL EN 100 Interior Wall 16 CORR MTL (C) 100 Interior Floo 04 CONC/GRAD 100 Air Condition 01 NONE 100 Heating Type 01 NONE 100 Bathrooms 0 100 Fixtures 0 100 Frame 05 STEEL 100 Story Height 10 100 RMS 0 100 Stories 0 100 Electrical 02 MINIM 100 Storefront Ad 00 N/A 100 Overhead Door 1 100 Units 0 100 Quality 01 E,F L/C 9600 06 2,114 56.4278 12.41 27,203 2022 2022 0 0 0 6.00 94.00 2 MISC BLDGS 0% - 2023 Heated Area: 1964 BAS 1,314 100 2022 1,314 15,329 FED 288 120 2022 346 4,036 FED 362 120 2022 434 5,063 PTO 136 15 2022 20 233 2,100 2,114 25,571 (2) 8X8 DOORS LOT 60 BAS=[YR=2022;ORIG=60,20] W30 N19.10 E12 N30.2 E18 S24 E12 S14.8 W12 S11.4 $ PTO=[YR=2022;ORIG=72,8.8] S11.4 W12 N11.4 E12 $ FED=[YR=2022;ORIG=60,-30] E12 S24 W12 N24 $ FED=[YR=2022;ORIG=42,-30] W12 S30.2 E12 N30.2 $ . BAS 2022 30 19.10 12 30.2 18 24 12 14.8 12 11.4 PTO 2022 11.4 12 11.4 12 FED 2022 12 24 12 24 FED 2022 12 30.2 12 30.2 0 16

Okeechobee County Value Adjustment Board 304 NW 2nd Street Okeechobee, FL 34972 Submitted ACTION ITEM (ID# 2026-1371-OKC) Department:Clerk to the Board Category:Action Item Prepared By: Thomas Hudek Presenter: Thomas Hudek FINANCIAL IMPACT: COUNTY ADMINISTRATOR RECOMMENDATION: BACKGROUND: SUBJECT: 10:30 am - Walmart Inc - 2026-VAB-006 MEETING: VAB Hearing November 10, 2026 tbd That the Value Adjustment Board consider the request to reduce the commercial assessment from property owner Walmart Inc for property address 2101 S Parrot Avenue, Okeechobee, FL 34974. Property owner Walmart Inc is bringing a request to reduce commercial assessment for property address 2101 S Parrot Avenue, Okeechobee, FL 34974. ATTACHMENT: 2026-VAB-006 petition.pdf 2026-VAB-006 pc.pdf 17

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COM AT E 1/4 SEC COR OF SEC 28 THENCE RUN S 89 DEG 30 MIN 05 SEC W DIST OF 297.04 FT TO THE WAL-MART STORES EAST, LP PROPERTY TAX DEPT., PO BOX 8050 MS 0555 BENTONVILLE, AR 72716-8050 2-27-37-35-0A00-00012-A000 1600 COMMUNITY SHOPPING 570 518610.00 1.00/ 11/22/2011 RA 01/16/2020 RA 06/23/2021 RA 30.69 3,515,384 0 0 3,515,384 STANDARD 50 11,656,582 1,881,537 3,515,384 17,053,503 0 17,053,503 0 17,053,503 17,053,503 0 16,898,688 0668/1047 3/31/2009 WD U I 11 100 GRANTOR: GRANTEE: WAL-MART STORES EAST, WAL-MART STORES EAS 0422/0095 1/06/1999 CE U I 11 100 GRANTOR: GRANTEE:SOUTH FLORIDA WATER 2026 BUILDING CHARACTERISTICS MARKET ADJUSTMENTS OKEECHOBEE COUNTY PROPERTY ELEMENT CD CONSTRUCTION EXTRA FEATURES LAND DESCRIPTION TOTAL OB/XF SALES DATA BUILDING NOTES BUILDING DIMENSIONS REVIEW DATE BY PRINTED 09/09/2026 BY SYSTotal Acres: Total Land Value: Market: Agricultural: Common: VALUATION SUMMARY VALUATION BY Tax Group: Tax Dist: BUILDING MARKET VALUE TOTAL MARKET OB/XF VALUE TOTAL LAND VALUE - MARKET TOTAL MARKET VALUE SOH/AGL Deduction ASSESSED VALUE TOTAL EXEMPTION VALUE BASE TAXABLE VALUE TOTAL JUST VALUE NCON VALUE INCOME VALUE PREVIOUS YEAR MKT VALUE DOR CODE MAP NUM MKT AREA NEIGHBORHOOD/LOC TYPE MDL EFF. AREA TOT ADJ PTS EFF. BASE RATE REPL. COST NEW AYB EYB ECON FNCT NORM % COND AREA TYPE TOTAL GROSS AREA PCT OF BASE YEAR TOT ADJ AREA SUBAREA MARKET VALUE TOTALS BLD DATE XF DATE INC DATE LGL DATE LAND DATE AG DATE L N OB/XF CODE DESCRIPTION BLD CAP L W UNITS UT Adj R ADJ UNIT PRICE ORIG COND YEAR ON YEAR ACTUAL Q % COND OB/XF MKT VALUE NOTES L N USE CODE CLS LAND USE DESCRIPTION CAP R D LOC ZONE FRONT DEPTH TOT LND UTS UNIT TYPE D T DPTH FACT % COND TOT ADJ UNIT PRICE ADJ UNIT PRICE LAND VALUE OTHER ADJUSTMENTS AND NOTES YEAR DENSITY DECL FRZ YR CONSRV PERMIT NUM DESCRIPTION AMT ISSUED OFF RECORD Number DATE TYPE INST Q / U V / I RSN CD SALE PRICEPAGE 1 of 3 50 2607270 REROOF 519,062 07/22/2026 2604126 HVAC MECHANICAL 2,070,432 04/13/2026 2511423 REMODEL ADD/REN C 128,450 11/18/2025 HX Base Yr 2101 S PARROTT AVE, OKEECHOBEE Exterior Wall 10 8" CB PLA 80 Exterior Wall 43 SPLITCRETE 20 Roof Structur 10 STL TRUSS 100 Roof Cover 19 TORCH CONC (C) 100 Interior Wall 08 DRYWALL 100 Interior Floo 05 ASPH TIL C 100 Air Condition 04 ROOF TOP 100 Heating Type 03 FORCED AIR 100 Bathrooms 4 100 Fixtures 40 100 Frame 04 REIN CONC 100 Story Height 20 100 RMS 0 100 Stories 0 100 Electrical 03 AVERG 100 Storefront Ad 01 N/A 100 Overhead Door 16 100 Units 0 100 Quality 03 D AVE 3900 04 173,368 106.6106 95.95 16,652,260 1998 1998 0 0 PD 70 8.00 70.00 1 FOOD MARKT 0% - 0 Heated Area: 162796 AOF 374 110 1998 411 27,605 AOF 406 110 2007 447 30,023 AOF 5,691 110 2007 6,260 420,453 AOF 300 110 2010 330 22,165 BAS 1,970 100 1998 1,970 132,315 BAS 138,013 100 1998 138,0139,269,643 BAS 789 100 2010 789 52,994 BCA 1,155 20 1998 231 15,515 CAN 33 30 1998 10 672 CAN 44 30 1998 13 873 ** This building has 33 Sub-Areas 194,141 173,36811,656,582 DOORS 2 @ 5X11, 7@7X8, 8@10X12, 2@8X9 BAS=[YR=1998;ORIG=298.8,-99.7] S33 W14 N25 W10 S10 W18 N14 W4 N15 W3 N21 W24 S1 W58 U6.4L0.4 U14.10L9.9 U33.10R0.1 E2 N205 E4 N4 E31 S4 E30 N4 E4 N24 E32 S4 E5 S33 E94 N20 E30 N4 E51 S23 E163 S63 E34 S27 W34 S11 E34 S172 W128 S28 W49 N12 W10 S27 W119 N33 W33 $ UST=[YR=2007;ORIG=159.7,-321.10] W18 S136 E16 S34 D4L8 W18 N301.11 W108 N51 E144 S74 E92.11 S8 W71 S11 W29.11 S85.11 $ UST=[YR=1998;ORIG=567.8,-488.7] S62 W147 S21 E20 S23 E163 N106 W36 $ AOF=[YR=2007;ORIG=420.8,-426.7] S21 W31 S4 W30 S20 W94 N33 W5 N12 E160 $ SFB=[YR=1998;ORIG=637.8,-124.7] E77 N63 W77 S63 $ BAS 1998 332518 15 21 2458 17.9 33.10 205 31 30 24 32 33 94 20 30 51 23 163 63 34 27 34 34 172 128 28 4927 119 33 33 UST 2007 18 136 16 34 18 301.11 108 51 144 74 92.11 71 29.11 85.11 UST 1998 62 147 21 20 23 163 106 36 AOF 2007 21 31 30 20 94 33 160 SFB 1998 77 63 77 63 SGA 1998 54 73 54 73 SFB 1998 88 16 82 BAS 1998 15 66 29 70 KTA 1998 21 58 18 22 15 76 SFB 1998 69 15 65 26 BCA 1998 77 15 77 15 UST 1998 24 39 24 30 FST 199834 28 34 28 UST 1998 46 18 46 18 BAS 2010 33 33 21 25 UST 1998 18 42 18 42 KTA 1998 38 18 38 18 AOF 2007 30 17 26 UST 1998 22 18 22 18 AOF 1998 34 34 UST 1998 15 20 15 20 AOF 2010 25 25 FST 1998 2828 FST 1998 1827 UST 1998 18 18 UST 1998 1515 UST 1998 FST 1998 UST 1998 CAN 1998 3636CAN 1998 3636 CAN 1998 CAN 1998 1 SPRINK WET PIPE 0 0 0 0 187,188.00 SF 1.86 1.86 75 1998 1998 3 75 260,622 2 FENC 3 6'C/LINK 0 0 0 0 2,826.00 LF 17.16 17.16 75 1998 1998 3 75 36,371 3 FENC 6 10'C/LINK 0 0 0 0 240.00 LF 26.10 26.10 75 1998 1998 3 75 4,698 4 FENC 7 12'&16'C/L 0 0 0 0 136.00 LF 31.46 31.46 75 1998 1998 3 75 3,209 5 CONC D CURB & GUT 0 0 0 0 5,842.00 LF 10.50 10.50 75 1998 1998 3 75 46,006 6 CONC E CURB 0 0 0 0 3,351.00 LF 10.00 10.00 75 1998 1998 3 75 25,133 7 CONC F PRK STRM/D 0 0 0 0 53,173.00 SF 5.00 5.00 75 1998 1998 3 75 199,399 8 ASPH 4 PK WATR/RE 0 0 0 0 565,578.00 SF 2.25 2.25 80 1998 1998 3 80 1,018,040 9 LNL1 LGHT LED 0 0 0 0 22.00 UT 863.00 863.00 85 1998 1998 3 85 16,138 2019 NEW LED LI 10 LSL2 LGHT S LED 0 0 0 0 5.00 UT 3,574.00 3,574.00 85 1998 1998 3 85 15,190 2019 NEW LED LI 1,624,806 1 009650 C WATER RETENT 0 0.00 0.00 8.08 AC 1.00 1.00 1.00 4,500.00 4,500.00 36,360 2 067SP4 C SO PARROTT 0 350.00 200.00 70,000.00 SF 1.00 1.00 1.33 11.55 15.36 1,075,305 3 067SP4 C SO PARROTT 0 85.00 200.00 17,000.00 SF 1.00 1.00 1.33 11.55 15.36 261,146 AJD4 FOR OVER 3 4 067SP9 C SO PARROTT 0 0.00 0.00 42,036.00 SF 1.00 1.00 1.33 2.35 3.13 131,384 AREA WITH 200 D 5 067SP9 C SO PARROTT 0 0.00 0.00 855,825.00 SF 1.00 1.00 1.00 2.35 2.35 2,011,189 20

COM AT E 1/4 SEC COR OF SEC 28 THENCE RUN S 89 DEG 30 MIN 05 SEC W DIST OF 297.04 FT TO THE WAL-MART STORES EAST, LP PROPERTY TAX DEPT., PO BOX 8050 MS 0555 BENTONVILLE, AR 72716-8050 2-27-37-35-0A00-00012-A000 1600 COMMUNITY SHOPPING 570 518610.00 1.00/ 11/22/2011 RA 01/16/2020 RA 06/23/2021 RA 30.69 3,515,384 0 0 3,515,384 STANDARD 50 11,656,582 1,881,537 3,515,384 17,053,503 0 17,053,503 0 17,053,503 17,053,503 0 16,898,688 0668/1047 3/31/2009 WD U I 11 100 GRANTOR: GRANTEE: WAL-MART STORES EAST, WAL-MART STORES EAS 0422/0095 1/06/1999 CE U I 11 100 GRANTOR: GRANTEE:SOUTH FLORIDA WATER 2026 BUILDING CHARACTERISTICS MARKET ADJUSTMENTS OKEECHOBEE COUNTY PROPERTY ELEMENT CD CONSTRUCTION EXTRA FEATURES LAND DESCRIPTION TOTAL OB/XF SALES DATA BUILDING NOTES BUILDING DIMENSIONS REVIEW DATE BY PRINTED 09/09/2026 BY SYSTotal Acres: Total Land Value: Market: Agricultural: Common: VALUATION SUMMARY VALUATION BY Tax Group: Tax Dist: BUILDING MARKET VALUE TOTAL MARKET OB/XF VALUE TOTAL LAND VALUE - MARKET TOTAL MARKET VALUE SOH/AGL Deduction ASSESSED VALUE TOTAL EXEMPTION VALUE BASE TAXABLE VALUE TOTAL JUST VALUE NCON VALUE INCOME VALUE PREVIOUS YEAR MKT VALUE DOR CODE MAP NUM MKT AREA NEIGHBORHOOD/LOC TYPE MDL EFF. AREA TOT ADJ PTS EFF. BASE RATE REPL. COST NEW AYB EYB ECON FNCT NORM % COND AREA TYPE TOTAL GROSS AREA PCT OF BASE YEAR TOT ADJ AREA SUBAREA MARKET VALUE TOTALS BLD DATE XF DATE INC DATE LGL DATE LAND DATE AG DATE L N OB/XF CODE DESCRIPTION BLD CAP L W UNITS UT Adj R ADJ UNIT PRICE ORIG COND YEAR ON YEAR ACTUAL Q % COND OB/XF MKT VALUE NOTES L N USE CODE CLS LAND USE DESCRIPTION CAP R D LOC ZONE FRONT DEPTH TOT LND UTS UNIT TYPE D T DPTH FACT % COND TOT ADJ UNIT PRICE ADJ UNIT PRICE LAND VALUE OTHER ADJUSTMENTS AND NOTES YEAR DENSITY DECL FRZ YR CONSRV PERMIT NUM DESCRIPTION AMT ISSUED OFF RECORD Number DATE TYPE INST Q / U V / I RSN CD SALE PRICEPAGE 2 of 3 50 11 LSL4 LGHT S LED 0 0 0 0 9.00 UT 7,148.00 7,148.00 85 1998 1998 3 85 54,682 2019 NEW LED LI 12 OFA OPN FLR MT 0 0 10 19 190.00 SF 13.82 13.82 75 1998 1998 3 75 1,969 13 FENC 6 10'C/LINK 0 0 378 0 378.00 LF 26.10 26.10 75 2001 2001 3 75 7,399 14 CONC F PRK