2022 TPP Seminar Program

2022 TPP SEMINAR and EXCEL FOR TPPWORKSHOP December 7th through 9th (Seminar) December 5th and 6th (Excel) Embassy Suites Hotel Kissimmee, FL

WIFI Sponsored by

Please, connect one device only per attendee

IAAO CE Credit Seminar 11.75 Hours Excel 15.0 Hours

Florida DOR CE Credit Seminar 14.1 Hours Excel 16.8 Hours

FCIAAO TPP SEMINAR WIFI SPONSORED BY

2022

SEMINAR AGENDA

WELCOME AND OPENING SESSION (and a something special you won ’ t want to miss) FCIAAO Board and FCIAAO TPP Steering Committee

1:30 — 2:30

2:30 — 3:30 WEDNESDAY,

DECEMBER 7

VALUATION OF SERVICE STATTIONS AND CONVENIENCE STORES Kevin Bradley, PPS, CFE, Sr. TPP Appraiser, Palm Beach County PAO BREAK ELECTRIC VEHICLE CHARGING STATIONS—PROPERTY TAX IMPACTS David A. Wechsler, JD, Sr. Manager, Property Tax, FPL Colton MacFarlane, Property Tax Analyst II, FPL Tom Flowers, Senior Director Property and Sales Tax, Florida, FPL

3:30 — 3:45 3:45 – 5:00

CENTRAL ASSESSMENTS OF RAILROADS AND PRIVATE CAR LINES Lizette Kelly, PTO - FDOR Research and Analysis Process Manager LEGISLATIVE AND LEGAL UPDATE Loren Levy, ESQ, Levy Law Firm, General Counsel for Property Appraiser Assoc. of Florida, Inc. BEVERAGE BREAK sponsored by MOCK VAB HEARING Magistrate: Alex Ruden, ASA, Southeast Appraisal (and VAB Magistrate for TPP) Agent: Tim Wilmath, MAI, “ retired ” Chief Appraiser Palm Beach County PAO Appraiser: Sage Sullivan, MBA, PPS, CFE, TPP Division Chief Duval County PAO LUNCH RECRUITING: KEEP ‘ EM WITH CULTURE Stacey Haynes, SPHR, SHRM - SCP, Director of HR, Palm Beach County PAO UNVEILING THE E - SALES THEORY, “ A TANGIBLE PERSONAL PROPERTY REDUCTION SCHEME. ” Jim Turner, CPA, President, Turner Business Appraisers, Inc. SNACK BREAK sponsored by TPP JEOPARDY! Steve Weissman, RES, CFE, MBA, TPP Manager, Palm Beach County PAO LEASING COMPANY ASSESSMENT Trina Morrison, CFE, TPP Appraiser Lead, Palm Beach County PAO T - MOBILE/SPRINT MERGER: COMPANY ACQUISITION, DECOMMISSIONING, CONSIDERATIONS FOR VALUING ASSETS Brandt Palmer, CPA, Sr. Manager Property Tax, T - Mobile TPP ROUNDTABLE

8:30 — 9:30

9:30 — 10:30

THURSDAY, DECEMBER 8

10:30 — 10:45 10:45 — 12:15

12:15 — 1:45 1:45 — 2:45

2:45 — 3:45

3:45 — 4:00 4:00 — 5:00

8:30 — 9:30

FRIDAY, DECEMBER 9

9:30 — 10:30

10:30 — 11:30

AGENDA SUBJECT TO CHANGE TO ACCOMMODATE SPEAKERS

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MICROSOFT EXCEL TRAINING FOR TPP

Monday, December 5th

Time

Topic

8:30 AM

Introduction & Setup

8:50 AM

Best Practices

9:30 AM

Formula Review/Foreign Values/Dropdown Lists

10:30 AM

Break

10:45 AM

Logical Functions/Lookup Functions/Error Checking

12 Noon

Lunch

1:00 PM

Complex Functions

1:45 PM

Rules for Naming/Defined Names/Formula Protection

2:15 PM

Conditional Formatting/Advanced V - Lookup

3:00 PM 3:15 PM

Break

Data vs. Reports/Using Tables for Data

4:45 PM

Conclusion for the Day

Tuesday, December 6th

Time

Topic

8:30 AM

Welcome & Recap

8:45 AM

Data Normalization

9:15 AM

Introduction to Power Query

10:00 AM

PivotTables

10:30 AM

Break

10:45 AM

Designing PivotTables/Get Pivot Data Functions/Filters & Slicers

12 Noon

Lunch

1:00 PM

Using Excel as a Database

1:45 PM

Power Query Data/Scraping Data from Web

2:15 PM

Conditional Formatting/Advanced V - Lookup

3:00 PM

Break

3:15 PM

Custom Formulas/Lookups and Joins

4:45 PM

Conclusion for the Day

APPROXIMATE SCHEDULE—SUBJECT TO CHANGE.

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Dear Conference Attendees,

I want to extend a warm welcome to Osceola County! I have had the privilege of growing up in Osceola County and all that it offers, from tourism to agriculture, and I have had the honor of being the Osceola County Property Appraiser for the past 13 years. Osceola County is named after a respected Native American leader named Osceola and is rich in history. For a taste of Osceola County’s history, I recommend visiting the Osceola County Welcome Center and History Museum. My team gathered additional information regarding eateries, grocery options, and attractions. I encourage you to take some time to explore our county. Osceola County is on the rise. Our county has grown significantly in the past ten years, with a 25% increase in total parcels and accounts. We currently have 218,896 total parcels and 27,950 TPP Accounts. Our total market value is $61.4 billion, with $580 million in total property taxes levied. Based on percentage growth in our country, Osceola County is one of the fastest-growing counties, with a population of 403,282 according to the 2021 US Census Bureau.

I hope you enjoy your stay in Osceola County. Thank you for visiting!

Sincerely,

Katrina S. Scarborough, CFA, CCF, MCF

Osceola County Property Appraiser

property-appraiser.org

407-742-5000

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I am honored to welcome you to the 2022 Tangible Personal

Property Seminar! Thank you to each one of you for attending

this year. The FCIAAO Executive Board is incredibly pleased

to be able to welcome those of you that have been attending for

many years and those who are new to group. The goal each year

is to put on this seminar and make it better than the last. Your

TPP Steering Committee has done an outstanding job, as they

always do, bringing you timely and relevant topics as well as

original content. The Excel for TPP workshop is an excellent

example of the commitment your committee has to this group

to provide tools you can take back to your office and utilize in

your daily work. The FCIAAO Executive Board commends this

committee for its hard work and dedication to this field. So, I

hope you enjoy the next couple of days and if you have any

questions or suggestions, please let us know!

Dee Dee Harnish, RES, AAS, CFE

2023 President FCIAAO

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2022-2023 TPP STEERING COMMITTEE

December 5, 2022

Dear FCIAAO 2022 TPP Seminar Participant,

On behalf of the Florida Chapter of the IAAO and our TPP Steering Committee, we would like to welcome you to our 2022 TPP Seminar. This year we have returned to the Embassy Suites Hotel and hope you enjoy not only our programs and educational offerings, but the hotel amenities as well. If you are staying at the hotel, breakfast is included in your room rate. Parking is $7.00 per day for all attendees. If you are commuting to the Seminar, you may pay during a break or at the end of the day. The hotel restaurant is open for dinner each evening only, so we have included a list of nearby restaurants (full service and fast food), some in walking distance, in the program. The list also includes supermarkets, drug stores, convenience stores, service stations and even quick care facilities. For those that may be looking for something to do at night, there is a list of non-theme park activities. All attendees are invited to our opening night cocktail party hosted by the Florida Chapter of the IAAO. Please do not forget to get your drink tickets Wednesday afternoon and then join us for drinks and hors d’oeuvres while you mingle with your fellow Seminar participants. There will be a drink break each morning and a drink/snack break each afternoon. There is also a special activity at the end of the opening session on Wednesday and we are looking for three mildly adventurous volunteers (no, TPP Jeopardy! is at the end of the day on Thursday). This year’s TPP Seminar promises to be a great one with many new (and some old) topics being discussed. Please look over the agenda and program for more details. You will not want to miss any of the sessions. We have industry experts, government agency representatives as well as members from our own ranks who will share their expertise with us. We have something for all levels of knowledge and experience. We invite anyone who is interested in presenting for the 2023 TPP Seminar to submit an RFP after the first of the year. None of this could happen without all of you who have chosen to participate and we thank you for your attendance and support. We hope you appreciate all of the hard work your TPP Steering Committee has put into this year’s program. If you have any questions or concerns, please feel free to speak with any of the Steering Committee members.

Thank you, again, and welcome to Kissimmee and the 2022 FCIAAO TPP Seminar.

Steve Weissman, RES, CFE, MBA, Chair (Palm Beach County) Chris Mitts, PPS, CFE, FCIAAO Vice President (St. Lucie County) Teri Cruickshankt, CFE (Hillsborough County)

Kenny Dodgen, CFE (Clay County) Lori Dorian, CPA (Pinellas County) Craig Lycan, PPS, CFE (Alachua County) Juan Madrid, CFE (Osceola County) Sage Sullivan, PPS, RES, CFE, MBA (Duval County) Nikki Yano, CFE (Manatee County)

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SESSION DESCRIPTIONS

2022 TPP Seminar

WEDNESDAY, DECEMBER 7

WELCOME AND OPENNING SESSION

1:30 PM TO 2:30 PM

Welcome remarks from our TPP Steering Committee as well as from the FCIAAO Board. We will also take care of any housekeeping items and try to answer any common questions that participants might have. We will introduce members of the Steering Committee so you will know who to go to with any questions or concerns. We will end this opening sessions with a “something special” that we know everyone will enjoy.

VALUATION OF SERVICE STATIONS AND

2:30 PM TO 3:30 PM

CONVENIENCE STORES

Kevin Bradley, PPS, CFE

This presentation will be on how to navigate through the FDEP website, opening up the excel spreadsheet to find the facility ID, which will then lead to useful information on the gas station sites such as ownership, tank installations and removals. Next, we’ll discuss how gas stations can have multiple owners at one loca tion because of the convenience store, car wash, auto shop, or other businesses that are attached to it or col located with it. We’ll then cover the life expectancy of assets within a gas station such as tanks, pumps, store display equipment, POS, and signage. Next, information about gas station trends and how bigger companies like WAWA are talking over and buying out or eliminating small companies. The presentation will include visuals and other examples.

Kevin started his career with the Palm Beach County Property Appraiser as a Data Clerk in ADM in 2013. He worked his way up through Clerk II before transferring to the Tan gible Department in 2014. He became a TPP Appraiser 7 months later and moved up through the ranks, earning the PPS designation on January 11, 2020. He is only the third appraiser in the office to have earned the PPS. He is currently a Senior TPP Appraiser specializing in department stores, retail chains and supermarkets, but previously was the gas station specialist.

AFTERNOON BREAK

3:30 PM TO 3:45 PM

Beverages will be served either in the rear of the meeting room or out in the hallway where registration took place. Please make every effort to return to the meeting room and be in your seat by 3:45 so we can start the next session on time and also finish as scheduled. Thanks!

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SESSION DESCRIPTIONS

2022 TPP Seminar

WEDNESDAY, DECEMBER 7

ELECTRIC VEHICLE CHARGING STATIONS:

3:45 PM TO 5:00 PM

PROPERTY TAX IMPACTS

Tom Flowers, Senior Director Property and Sales Tax, Florida, FPL David A. Wechsler, JD, Senior Tax Manager, Property Tax, FPL Colton MacFarlane, Property Tax Analyst II, FPL El ect r i c vehi c l es ar e no longer a fad . Char g ing s t at ions are sur fac ing s t at e-wide . How i s th i s new t echnology va lued today and what are the future t r ends in va luat i on? Join repr esent at i ves of FPL for useful di a logue about a new t echnology and va luat ion t echniques as we l l as prac t i ca l appra i sa l app l i cat i ons . Topi cs wi l l inc lude t rends in e l ect r i c vehi c l es usage ; bat t ery t echnol ogy (mat er i a l s , expect ed l i f e , fut ure t r ends in bat t ery funct iona l i t y) ; St at e incent ives , mandat es , t ar - get s regard ing carbon r educt ions ; t echnology and proces s of charg ing equipment ; specs and pro ces s of EV s t at ions ; other topi cs and d i scus s i on on EV r e l a t ed i s sues . Tom Flower s i s a graduate f rom Flor ida St at e Univer s i ty and holds a Finance and Rea l Es tat e degr ee . Tom s tar ted hi s car eer as a Tax Ana l ys t at Ar thur Ander s en, LLP. He then worked for Kni ght -Ridder , Inc . and managed both proper ty and sa l es t ax funct ions . Tom i s now at NextEra Energy/Flor ida Power & Li ght and has been for the l as t 23+ year s . Throughout hi s career at NextEra/FPL, Tom has managed a var i et y of funct ions inc luding proper ty t ax and a l l other non - income taxes . Cur rent l y , Tom i s the Sr . Di r ector of Proper ty Tax, and over sees proper ty taxes in over 35 s t ates . David A. Wechs l er , Esq. , i s Sen ior Manager of Proper t y Tax at Fl or i da Power and Li ght i n Juno Beach, Flor ida . David l eads NextEra ’ s proper t y t ax funct ion whi ch i s r espons ibl e for proper t y t ax pl anni ng and compl i ance acros s the lower 48 s t at es suppor t i ng one of the wor ld’ s l ar ges t deployment s of wind, sol ar and bat t er y proj ec t s . Pr ior to join ing NextEra in 2019 , Dav id he ld mul t ip l e pos i t ions at ExxonMob i l in Hous ton, Texas whi ch inc luded proper t y t ax compl i ance , va lua t ion, abat ement , appea l s , and l i t i gat ion for var ious ups t ream, mids t ream, and r e f ining oi l and gas fac i l i t i es . He r ece ived h i s undergr aduat e degr ee f rom the Uni - ver s i t y of Texas and h i s JD f rom the Univer s i t y of Hous ton. He i s a member in good s t anding of the St at e Bar of Texas . Col ton Macf ar l ane graduated f rom the Un iver s i ty of Cent ra l Flor i da wi th a degr ee in Finance . Upon graduat ing , Col ton jo ined NextEr a Ener gy ’ s Rota t iona l Deve l op ment Progr am. He spent hi s f i r s t two rot at ions in the FPLES Bus i ness Serv i ces de par tment and the FP&A Cos t For ecas t ing depar tment . Thi s pas t year , Co l ton spent hi s f ina l rot at ion in the Proper ty Tax depar tment and has recent l y joi ned as a per - manent member of the team. Co l ton has been tasked wi th l ead ing the FPL va l ua t ion wi thin the Proper t y Tax team, whi le cont inuing to handle project s in Nex tEra Energy ’ s deregul ated port fol io. Make sure you have your drink tickets for tonight’s opening cocktail party hosted by the FCIAAO. Drinks and hors d’oeuvres will be served in the hallway area outside of the meeting room. Dinner is on your own. Check the back of this program for sug gestions. See you tomorrow at 8:30 AM.

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SESSION DESCRIPTIONS

2022 TPP Seminar

THURSDAY, DECEMBER 8

CENTRAL ASSESSMENTS OF RAILROADS

8:30 AM TO 9:30 AM

AND PRIVATE CAR LINES

LIZETTE KELLY, PTO - FDOR Research and Analysis Process Manager

This presentation will provide an overview of the assessment of railroads and private car lines in Florida in cluding: the identification of both centrally and locally assessed railroad property; information on the roles of all participants in the process; the OASYS application for central assessment; and the calculation and dis tribution of the value by county and taxing district. Attendees will participate in an assessment exercise for one private car line, then distribute the value between several counties. The exercise will include some cor rections to the data to show how these might impact the overall assessment and distribution.

Lizette Kelly is currently the process manager of Property Tax Oversight Research and Analysis Section. In this capacity, she directs a research team responsible for implementing several key functions including the collection and analysis of ad val orem and non-ad valorem data, publication of the Florida Ad Valorem Valuation and Tax Data handbook, the certification of value to the Florida Department of Ed ucation, distributions to fiscally constrained counties and helps manage the annual tax roll approval process. She also leads the Program’s strategic initiative to modern

ize the information technology system and oversees production of the central assessment of railroads and private carline. Ms. Kelly has been with the Florida Department of Revenue since 1995 and joined the Property Tax Oversight Program in 2010.

LEGAL AND LEGISLATIVE UPDATE

9:30 AM TO 10:30 AM

LOREN E. LEVY, ESQ, Levy Law Firm

An overview of proposed, new or changed legislation that affects Assessments and Property Appraisers in Florida with particular attention to any that are specific to tangible personal property. The overview will in clude a review of any current or upcoming court cases that concern assessments, exemptions or personal property. Loren Levy is a member of The Levy Law Firm in Tallahassee and practices primarily in the areas of ad valorem tax and appellate law. Mr. Levy represents county-elected prop erty appraisers in ad valorem tax matters and serves as General Counsel for the Property Appraisers’ Association of Florida, Inc. Mr. Levy is a registered lobbyist with the legisla tive and executive branches of government in Florida. Mr. Levy also is a Florida Bar Board Certified Appellate Specialist, a member of the Appellate and Tax Sections of The Florida Bar, and is the past Chair of the Appellate Practice Certification Committee. Mr. Levy received his Juris Doctorate degree with honors from the Florida State University College of Law. He is a former law clerk for Florida Supreme Court Justice Parker Lee McDonald.

BEVERAGE BREAK sponsored by

10:30 AM TO 10:45 AM

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SESSION DESCRIPTIONS

2022 TPP Seminar

THURSDAY, DECEMBER 8

MOCK VAB HEARING 10:45 AM TO 12:15 PM MAGISTRATE: Alex Ruden, ASA, President Southeast Appraisal AGENT: Tim Wilmath, MAI, SRA, President Wilmath Appraisal Services APPRAISER: Sage Sullivan, MBA, PPS, CFE, TPP Div. Chief Duval Co. PAO This is a ninety-minute session that will be run exactly the way participants would expect an actual VAB hearing to be done. Our appraiser, Sage Sullivan, MBA, PPS, RES, CFE, TPP Division Chief for Duval County, has pick the Trekker Tractor hearing from 2021 and will present the same evidence that her office did at the actual hearing. Our agent, Tim Wilmath, MAI, SRA, president Wilmath Appraisal Services in Tampa, and former Chief Appraiser for the Palm Beach County PAO, will act as the agent, using the actual evidence used at the Duval County hearing, as well as some of his own he may add. Our magistrate will be Alex Ruden, ASA and president of Southeast Appraisal in Atlanta, GA has been a VAB Magistrate in Flori da. He will not be given the actual Magistrate’s Worksheet and will make his own independent decision based on the session’s proceedings. We will share the actual Duval results at the end of the hearing. This will formatted very much like a mock trial in a law school class, and we will allow participants to “interrupt” with questions and possibly with observations. Overall, it should be a very interactive session.

RUDEN

WILMATH

SULLIVAN

LUNCH BREAK

12:15 PM TO 1:45 PM

Lunch is on your own. The only thing we ask is to please be back and ready for the next session promptly at 1:45 PM. This will insure that we respect the speakers’ time and that we finish on time for the free “happy hour” at the hotel. For a list a eateries near the hotel, some in walking distance, please refer to the list at the back of this program. Bon Appetite!

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SESSION DESCRIPTIONS

2022 TPP Seminar

THURSDAY, DECEMBER 8

RECRUITING: KEEP ’ EM WITH CULTURE

1:45 PM TO 2:45 PM

Stacey Haynes. SPHR, SHRM - SCP, Director of HR, Palm Beach Co. PAO

How do we create a strong culture for employee retention and engagement? This session will explore what defines an office’s culture and how use it to retain your top talent. Millennials and Gen Z are not motivated by the same things and in the same ways as the generations before them. Different strategies are needed in this dynamic and changing employment market if we want to recruit and keep the best people.

Stacey has worked for the Palm Beach County Property Appraiser’s Office for the past 30 years in progressively responsible roles and currently serves as the Director of Hu man Resources. In her current position, she oversees all aspects of human resources management to include Recruiting, Policy development, Classification and Compensa tion, Benefits Administration, Employee Relations and Legal Compliance. Stacey holds a Bachelor of Science degree from Florida State University and is certified as a Senior Professional in Human Resources (SPHR) and as a SHRM Senior Certified Profession al (SHRM-SCP). She is also certified as a Predictive Index (PI) practitioner and is Men tal Health First Aid certified.

UNVEILING THE E - SALES THEORY

2:45 PM TO 3:45 PM

“ A TANGIBLE PERSONAL PROPERTY REDUCTION SCHEME ”

Jim Turner, CPA, President Turner Business Appraisers, Inc.

A new tangible personal property appraisal scheme was recently vetted in Courts in Florida and North Car olina. The presenter served as an expert witness on behalf of the County in a landmark case. During this timely presentation you will hear firsthand the facts, circumstances, and complexities which allowed “the eSales Theory” to make its way into the courts. Proponents promote that one can accurately appraise in stalled, operating, tangible personal property based upon the value garnered from “used comparable tangible personal property” either sold or “for sale” online via venues like eBay. This lively presentation will focus on the following: (1) Identification and examples of the deficiencies within the eSales theory; (2) When and how to accurately use the market approach to appraise TPP (3) How to successfully defend your assess ments against the eSales Theory (4) Identification of the proponents of the eSales Theory and the outcome of a Landmark court case. Jim is the founder and President of Turner Business Appraisers a strategic consulting firm that specializes in Business Valuations, Local Government Property Tax Audits, Small Business Mergers and Acquisitions, and Equipment Appraisals. Jim has made local and international presentations on a variety of pertinent topics. Jim is a member of the N.C. Association of CPA’s, the International Business Brokers Association, and the National Association of Valuators & Analysts. Jim and his wife Sandra have two energetic boys-- Isaac and Noah. They enjoy hiking & biking together, giving away bags of hope, and playing board games at their home in Metro Charlotte, N.C.

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SESSION DESCRIPTIONS

2022 TPP Seminar

THURSDAY, DECEMBER 8

SNACK BREAK sponsored by

3:45 PM TO 4:00 PM

Please join us in the hallway/lobby area outside the Seminar room for an afternoon break of snacks and drinks. Please make every effort to be back in your seat and ready to start at 4:00 PM so we are able to end in time for the complimentary happy hour in the hotel. Cheers!

TPP JEOPARDY!

4:00 PM TO 5:00 PM

With your host Steve Weissman, RES, CFE, MBA

Through a PowerPoint game of Jeopardy! We will review much of the appraisal theory from courses 101 and 102, as well as the statutory requirements of TPP in the State of Florida. Although there will only be three contestants, we will explain correct and incorrect answers as needed and also ask for audience partici pation when the contestants are stumped (which is also an opportunity for audience members to win a little prize). How well will our contestants do? Do they remember material from classes taken that long ago? Do you know more than they do and wish you had volunteered? Well, there’s always next year. Steve Weissman is a native of Southern California and a graduate of UCLA. He has master degrees in educa tion and an MBA from American Jewish University in Los Angeles. He has been appraising since 1979 in

California, Nevada and Florida. He has been with the Palm Beach County Property Ap praiser since 2007 and the manager of the Personal Property Appraisal Department since 2011. He was an approved appraisal and real estate instructor in the State of Nevada and wrote several workshops for the Las Vegas Chapter of the Appraisal Institute where he served as president. He is one of the 2012 recipients of the Palm Beach County Golden Palm Award for his contributions to the Palm Beach Interactive App, which has won sev eral regional and national awards. Steve was FCIAAO 2021 Member of the Year. He is married to his wife Lisa and they live in Boynton Beach.

DINNER ON YOUR OWN

The hotel restaurant is open for dinner or you can try one of the many eateries in the area, many of which are listed in the back of this program, with thanks again to Osceola County. Day 3 and the final day of our TPP Seminar begins at 8:30 AM sharp Friday morning and we hope to see everyone there. Have a delicious dinner and a great evening.

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SESSION DESCRIPTIONS

2022 TPP Seminar

FRIDAY, DECEMBER 9

LEASING COMPANY ASSESSMENT

8:30 AM TO 9:30 AM

Trina Morrison, CFE, Sr. TPP Appraiser—Team Lead, Palm Beach Co. PAO

Valuing leased assets is no different than valuing those that are owned; however, complying with and inter preting Florida Statutes in assessing them has certain challenges. When are assets leased and when are they financed? How is the $25,000 exemption calculated for a company with assets all over the county? Who should report when a business leases an asset? Is there a difference between leasing from an IRS Federal tax perspective and that for TPP appraisal? All this and more will be discussed and reviewed.

Trina Morrison is a Senior TPP Appraiser - Team Lead with the Palm Beach County Property Appraiser’s Office supervising six field appraisers. She has been with the PAO for 23 years and has been the leasing specialist for over 20 years. She completed her Asso ciates of Arts degree from Palm Beach State College in the summer of 2020 and is cur rently an undergraduate student at Florida Atlantic University pursuing a Bachelor’s De gree of Accounting. She also has worked for H & R Block for more than six years prepar ing tax returns and is a Senior Tax Analyst with a certification in Small Business.

T - MOBILE/SPRINT MERGER:

9:30 AM TO 10:30 AM

COMPANY ACQUISITION ,DECOMMISSIONING, CONSIDERATIONS FOR VALUING ASSETS

Brandt Palmer, CPA, Sr. Manager Property Tax, T - Mobile

This presentation will discuss T- Mobile’s purchase of Sprint, how T -Mobile went about decommissioning Sprint’s network and cell sites, and valuation considerations for assets involved in company purchases and shutdowns. Brandt has been a Sr. Property Tax Manager at T-Mobile since February 2016. Some of his responsibilities include overseeing property tax valuations and audits in approximately half of the United States and heading up T- Mobile’s Credits and Incentives Team. Prior to joining T-Mobile, Brandt was a managing consultant then member at a small boutique property tax firm in Arizona. Brandt graduated with a Master of Accountancy (Tax Em phasis) and is a licensed attorney (currently on Inactive Status) and CPA.

TPP ROUNDTABLE

10:30 AM TO 11:30 AM

FCIAAO TPP Steering Committee Members

If you have any questions that you have wanted to ask a group with varied backgrounds and expertise, now is your chance — any topic or issue that is concerned with any aspect of TPP valuation or assessment. Please! Since there are attendees present who do not work for a Florida PAO and not covered by Florida’s confi dentiality statutes, we cannot discuss any financial specifics on a business or taxpayer. Thanks.

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SESSION DESCRIPTIONS

2022 TPP Seminar

SOME FINAL REMARKS AND “ HOUSEKEEPING ”

Since check out time is 11:00 AM, we will take a break before the final session so everyone may check out and load their cars. If we are able to get a late check out for everyone, we will let you know. In order to get credit from either the DOR or IAAO, you will need the CE (continuing education) form. In order to receive this, in addition to being registered and paid for the Seminar or Excel Workshop, you will need to complete the on line Survey Monkey Evaluation. Everyone will be emailed the link to this, and once it is complete, the CE Form will be sent to you. We also have a drawing for a two-night stay for two at the Embassy Suites Hotel in Kissimmee, but you do need to be present at the second to last session on Friday. We have a program/app and we will assign a number to everyone who is registered. A number will be selected at random, and that person will win the future hotel stay. Again, you must be present to win. Organizing this Seminar is no small task, and it takes a lot of hard work on the part of everyone on your TPP Steering Committee as well as members of the FCIAAO Board. We will start planning for 2023 in Feb ruary, so if you have any suggestions or would like to present next year, please feel free to contact any of the members of the TPP Steering Committee. Our sincere thanks to everyone who participated in a presentation, to our host county, Osceola County Property Appraiser and to the FCIAAO Board for their help and support. Lastly, thank you to all those who attended and we hope to see you in 2023.

Safe travels, and we’ll see you in December 2023.

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Restaurants and type

(Fast food, full-service, etc.)

Subway 2927 Vineland Rd # 102, Kissimmee, FL 34746 0.2 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: Fast Food, American Taco Bell 4951 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 0.2 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: Fast Food, Mexican Pizza Hut 4975 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 0.2 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: Italian, American, Pizza Burger King 2945 Vineland Rd, Kissimmee, FL 34746 0.2 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American, Fast Food Smokey Bones Kissimmee 2911 Vineland Rd, Kissimmee, FL 34746 0.3 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American, Bar, Barbecue

Olive Garden Italian Restaurant 5021 West Irlo Bronson Memorial Highway, Kissimmee, FL 34746 0.5 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: Italian, Sicilian, Southern-Italian

Dunkin 4951 Calypso Cay Way Calypso Cay, Kissimmee, FL 34746 0.5 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: Cafe, American

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Popeye’s Louisiana Kitc hen 5011 W Irlo Bronson Memorial, Kissimmee, FL 34746 0.6 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: Fast Food, American Arby's 5015 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 0.6 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American, Fast Food

Tropico Mofongo 3160 Vineland Rd, Kissimmee, FL 34746 0.7 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: Caribbean, Latin, Fast Food, Puerto Rican, Spanish

TGI Fridays 5034 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 0.7 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American, Bar

Perkins Restaurant & Bakery 5170 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 0.8 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American

Panda Express 4789 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 0.9 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: Chinese, Fast Food, Asian

Five Guys 3621 Vineland Rd, Kissimmee, FL 34746 0.9 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American, Fast Food, Diner

Wendy's 3271 Vineland Rd, Kissimmee, FL 34746 1 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: Fast Food, American

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Publix Supercenter 3221 Vineland Rd, Kissimmee, FL 34746 1 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Open 7am-11pm Cuisines: Deli (Hot Plate), Deli Subs, Grocery/Shopping, Variety IHOP 5184 W Spacecoast Parkway, Kissimmee, FL 34746 1 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American Starbucks 4795 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 1 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: Cafe, American Miami Grill 4799 W Irlo Bronson Memorial Highway, Kissimmee, FL 34746 1 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: European

Twistee Treat 3269 Vineland Rd, Kissimmee, FL 34746 1 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American, Fast Food

Miller's Ale House 3151 Vineland Rd, Kissimmee, FL 34746 1 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American, Steakhouse, Brew Pub, Bar, Seafood, Barbecue, Pub, Wine Bar Denny's 4783 W. Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 1 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American, Diner Applebee's 4759 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 1.1 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American, Bar

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Chili's Grill & Bar 5340 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 1.2 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American, Southwestern, Bar Krispy Kreme 5310 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 1.2 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American, Fast Food Pizzeria Uno Chicago Bar & Grill 5350 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 1.2 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: Bar, Pizza LongHorn Steakhouse 5351 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 1.3 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American, Steakhouse Walmart Supercenter 3250 Vineland Rd, Kissimmee, FL 34746 1.3 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Open 6am-11pm Cuisines: Deli (Hot Plate), Deli Subs, Grocery/Shopping, Variety Cracker Barrel 5400 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 1.5 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American El Tenampa 4565 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 2.2 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: Mexican, Latin, Spanish Red Lobster 5690 Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 2.2 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American, Seafood

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World Food Trucks 5805 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 2.4 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Open 7am-1am (Sun-Thursday) & 7am-2am (Fri & Sat) Cuisines: Deli (Hot Plate), Deli Subs, Variety Checkers 5780 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 2.5 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: Fast Food, American Medieval Times Dinner & Tournament 4510 W Vine St, Kissimmee, FL 34746 2.6 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American Logan's Roadhouse 5925 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 2.7 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American, Steakhouse, Bar Chick-fil-A 6050 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 3 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: Fast Food, American Jerusalem Restaurant 2920 Vineland Rd, Kissimmee, FL 34746 3 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisine: Mediterranean Halal Fried Chicken & Pizza 2934 Vineland Rd, Kissimmee, FL 34746 3 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisine: Mediterranean Estefan Kitchen Orlando 3269 Margaritaville Blvd, Kissimmee, FL 34746 8.4 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: Caribbean, Latin, Fast Food, Cuban, Spanish

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Super markets, drug stores,

convenience stores, etc.

7-Eleven 2975 Vineland Rd, Kissimmee, FL 34746 0.4 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Publix Supercenter 3221 Vineland Rd, Kissimmee, FL 34746 1 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Open 7am-11pm Cuisines: Deli (Hot Plate), Deli Subs, Grocery/Shopping, Variety Walmart Supercenter 3250 Vineland Rd, Kissimmee, FL 34746 1.3 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Open 6am-11pm Cuisines: Deli (Hot Plate), Deli Subs, Grocery/Shopping, Variety Wawa 3140 Vineland Rd, Kissimmee, FL 34746 1.5 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Lake Buena Vista Factory Stores 15657 FL-535, Orlando, FL 32821 1.8 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Open 11am-7pm CVS Pharmacy 6085 W Irlo Bronson Memorial Hwy 3.1 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Open 9am-8pm closed for lunch 1:30pm-2pm Orlando Vineland Premium Outlets 8200 Vineland Avenue, Orlando, FL 32821-6811 7.9 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Florida Mall 8001 S Orange Blossom Trail, Orlando, FL 32809-7654 Open 10:00am-9:00pm 18.4 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South

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Things to do at night

(Other than theme parks)

Capone's Dinner & Show 4740 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 1.3 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: Italian, American

Old Town 5770 W Irlo Bronson Memorial Hwy, Kissimmee, FL 34746 2.3 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Closes 11:00pm (Local Amusement park featuring old-time carnival rides, shopping, dining & weekly classic car shows.)

Medieval Times Dinner & Tournament 4510 W Vine St, Kissimmee FL34746 2.6 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Cuisines: American Celebration Town Center Market Street, Celebration, FL 34747 4.4 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South

(Celebration Town Center contains shops, restaurants, possible horse and buggy ride, possible show/concerts, library, other commercial establishments and lastly take a leisurely stroll near the lake.)

Disney Springs 1486 E Buena Vista Drive, Orlando, FL 32830-8519 4.9 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South

(Disney Springs is an outdoor shopping experience, with plenty of dining and entertainment options for everyone. You can access a free boat ride and relaxing leisurely stroll of Disney Springs.)

Margaritaville- Orlando Margaritaville Blvd, Kissimmee, FL 34746 8.4 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South

(The Promenade is the perfect destination for a leisurely stroll, a fantastic meal, and a bit of evening entertainment. You can also visit the movie theatre or stores like Target and other shops.)

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Any place else people may need to go

(e.g., service stations and quick care,

etc.)

Hospital & Urgent Care

AdventHealth Centra Care Kissimmee (Urgent Care) 4320 W Vine St, Kissimmee, FL 34746 3.2 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South

AdventHealth Celebration (Hospital) 400 Celebration Pl, Kissimmee, FL 34746 4.1 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South

Service Stations

7-Eleven 2975 Vineland Rd, Kissimmee, FL 34746 0.4 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Wawa 3140 Vineland Rd, Kissimmee, FL 34746 1.5 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Walmart Auto Care Centers 3250 Vineland Rd, Kissimmee, FL 34746 1.5 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Opens 7am-7pm Mon-Fri Tire Mart 3264 Vineland Rd, Kissimmee, FL 34746 1.5 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Opens 8:30am-5:30pm Mon-Sat & 8am-4pm Sun Pep Boys 70 Blake Rd, Celebration, FL 34747 4.7 miles from Embassy Suites by Hilton Orlando Lake Buena Vista South Opens 7am-7pm Mon-Sat & 8am-4pm Sun

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Mark your calendars and join us for the 2023 TPP SEMINAR December 6th through 8th Embassy Suites Hotel Kissimmee, FL

RFPs will be available in February at www.fciaao.org/events .

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