Saturday, January 5, 2008

Executive Forecast Economic Outlook 2008

Over the last few years we’ve seen dramatic changes in the residential real estate market. Looking back at the history of sales prices, we had consistent growth in property values for decades and found a tremendous increase over the last few years. Please review the following chart which summarizes data recorded by the Volusia County Property Appraiser’s office.

Between 1980 and 2000 the market, on the whole, showed consistent price appreciation of about 8.5%. That represents a very good return on an investment, especially when you consider the stability of the market over the long haul. Between 2000 and 2005 something incredible happened in our local real estate market. The 8.5% annual return increased to an amazing 24.5% annual return over that five year period. If you look at that same chart over the last few years it is even more dramatic.


Average Price

Percent Change (Annualized)

Percent Change from 2000 (Annualized)































Since 2000, the average sale price of a home has increased dramatically each year. There has been plenty of conversation with regards to the change in the market and the data does reflect a decline in 2007. The current price correction is almost certainly the result of market speculation as home builders, real estate investors, and average people attempted to cash in on the incredible market increases. For several years we hear the stories of fantastic profits and windfalls as the market was rising meteorically. Now, unfortunately, we hear the downside as the market corrects for the over speculation.

Further, a family who purchased a home for the long term should be thrilled with the current market position. The value of their home has likely increased beyond anyone’s expectations and outpaced any other investments. There are also people who, for one reason or another, need to sell now. The key is that they need to price their property right.

Looking forward, expect price declines to continue until spring due to our regular seasonality. Beyond that, expect the market to stabilize as our buyer’s market is joined by several other positive indicators:

  1. New home inventory peaked in 2006 and is declining.
  2. The Federal Reserve continues reductions in the Fed Funds Rate.
  3. Prime mortgage interest rates continue at historic lows.
  4. International investment is at an all time high and 26% of them are headed for Florida.

While we won’t likely see price growth at previous levels, the lower prices should increase the number of properties being sold.

The data in this article was based on the information available from the Volusia County Property Appraiser’s database. The data takes into consideration only properties recorded as “Qualified Sales” and tagged as “Residential Single Family” by the Property Appraiser. The data was obtained from the property appraiser’s internet site on December 27th of 2007 and does not contain a complete year’s data. According to County staff, the information should be current through November. The Flagler County Property Appraiser does not make the data available for general download and is not included.

Sunday, October 21, 2007

Newest property tax proposal

I just got this message from FAR. This seems like a more comprehensive solution that originally put forward. I think it's a good idea to limit commercial property. The difference between the 3% cap and the 5% cap still leads to an exponential function which will increase prices for non-homesteaded property but at a much slower pace.

Dear Florida Realtors:For over a year now you have been advocating for property tax reform that is comprehensive and not just a simple tax cut. Your message has been clearly delivered to the legislature that reform needs to address all property types - not just Homestead property owners.
This afternoon The Florida House of Representatives released a revised property tax relief proposal that will be considered on Monday. This plan includes provisions advocated by both Republicans and Democrats in the House.
In addition to Portability which is being embraced by the Governor, Senate and House, this new House proposal includes a five percent assessment cap on Commercial and non-homestead property. This is intended to provide the predictability and stability that non-homestead property owners have been advocating for. The House is also advocating a new homestead exemption that, instead of doubling the current $25,000 exemption, would guarantee a minimum Save Our Homes exemption of 40% of the county median home value. House leaders believe this will provide relief to not only new buyers but those who have purchased in recent years.
Again, we expect the House to begin consideration of this proposal on Monday. Both the House and Senate plans that are being considered maintain the current Save Our Homes structure and provide for portability of Save Our Homes.
Attached is a side-by-side that gives more detail on the current Senate and House proposals.
Here is a complete list of the issues being proposed in the House plan today:
Instead of doubling the homestead exemption, this exemption is tied to the county's median home value and will target relief to all homestead property owners (not just first time buyers). Again, the exemption would be 40% of area median.
Save Our Homes-like cap on non-homestead and commercial property to help restore fairness, equity and predictability to our property tax system by capping any increase at 5%. This will help businesses who have faced outrageous tax increases and owners of second homes (Snowbirds).
Portability - homeowners may transfer their Save Our Homes benefits to a new homestead anywhere in Florida within 2 years of leaving their former homestead.
Creates a new Tangible Personal Property Exemption of $25,000
Limits the authority of local governments to increase property taxes
Provides for limitations on assessed values of properties used for affordable housing
Provides an assessment growth limitation for all non-homestead properties in Florida by 5%
Creates more flexibility for the Legislature to limit assessments for working waterfront properties
Election of all county property appraisers
We will continue to update you on negotiations.
Nancy Riley
2007 FAR President

Senate Proposal
House Proposal


Provides for statewide portability of Save Our Homes differential. Can "port" full amount if "upsizing" but pro-rata share if "downsizing". $1 million cap on amount to be ported. Not applicable to school taxes.


Federal constitutional right to travel issues still of concern, although ameliorated by Senate's new first-time homebuyer exemption and House's 40% of median home price exemption.

Retroactive to provide relief to those moving in 2007.

Homestead Exemption

Double the exemption from $25,000 to $50,000. Apply to third $25,000 (i.e., exempt $1-25,000; tax $25,000 to $50,000; exempt $50,000 to $75,000). Not applicable to school taxes.

Provide new homestead exemption equal to 40% of median just value of homestead property in county. Exemption applies after first $50,000 of just value of homestead. Homeowner gets only larger benefit of new 40% exemption or SOH differential. Not applicable to school taxes.

Most costly component of Senate package ($3.5 billion over 5 years) that provides relief to many high-end homeowners who already enjoy significant SOH savings. Applying to third $25,000 will provide some relief for poorer, rural counties. No indexing.
House proposal would better target tax relief to homeowners in need and either have less fiscal impact on government or result in less redistribution of tax burden onto non-homestead properties.

First-Time Homebuyer

Additional homestead exemption for persons buying first home in state. Amount is 25% of median value of home in the county. Not applicable to school taxes.

New homestead of 40% of median homestead just value in county applies instead.

Both Senate and House proposals apply to first-time homesteaders in Florida, regardless of whether owned home elsewhere.

Assessment Limit

Save Our Homes cap of lesser or 3% or CPI maintained for homestead property.


Non-Homestead Assessment Limit


Limits annual increase in assessments on non-homestead real property at 5%. Non-homestead residential properties of 9 units or less reset upon sale; assessment cap remains with property for all other non-homestead real property.
Additions to property assessed as provided by general law.

Will limit increases in assessments in single year to rate more in line with long-term historical growth rates, and increase predictability of taxes. Will help limit redistribution of tax burden onto non-homestead property.

Tangible Personal Property Exemption

Exempts tangible personal property at $25,000 per person per county.


No indexing. Maximum exemption set in constitution is $25,000.

Property Tax Cap

Statutory caps adopted in prior special session remain in place. Additionally, new cap prevents property tax rates in 2008-09 from automatically increasing to offset tax base reductions.


Local governments cannot increase rates to offset base reductions without an extraordinary voter: 2/3 vote to restore 2/3 of taxes lost to base reductions; unanimous vote to restore more than 2/3.

Affordable Housing

Authorizes assessment of government rent-restricted affordable housing based upon actual rents rather than highest and best use of property. Not applicable to school taxes.


Detailed implementing legislation proposed.

Working Waterfront

Authorizes application of special assessment rules to property used exclusively for commercial fishing or property open to the public and used predominantly for water-dependent purposes or public access to the water. Not applicable to school taxes.


Implementing legislation would await regular session.

Low Income

$100,000 property tax exemption for low income seniors. Applies to those 65 or older with household income of $23,604 or less. Indexed for inflation. Applies to school taxes.

Additional homestead exemption equal to 100% of the median just value of homestead property in the county. Indexed to inflation.

Concerns have been expressed by Senators regarding the value of $100,000 exemption in South Florida versus rest of state.

Local Revenue Cap



Included in Governor's proposal, but not in legislative proposals.

Replacement of Property Taxes



Buy-down language doesn't guarantee that sales tax dollars will not just become cumulative. There is no mechanism in legislation to benchmark school millage and adjust it according to sales tax revenues. Start date and existing contract issues would need to be addressed.

Special Districts

Tax base reductions apply. Tax caps apply.


Amendments to protect special districts providing fire, ems, and hospital services were either withdrawn or failed. Amendment to cap special assessments at 5% was withdrawn in Senate.

Presumption of Correctness/Burden of Proof

Property appraiser would lose the presumption of correctness for those non-homestead parcels where the increase in value exceeds the average increase for other properties within the county in the same category of property.


Version in Senate bill is not ideal. Categories are defined by law and manufacturing, electric, telecom, cable, and other tangible personal property would be excluded from benefits of level playing field. This is a statutory provision. Atwater floor amendment (#831234--withdrawn) contained preferred language.

Elected Property Appraiser

Requires all property appraisers be popularly-elected.

Miami-Dade County is only one county with appointed property appraiser.

Compiled: October 19, 2007, by Vicki Weber, Hopping Green & Sams, P.A.

Sunday, August 26, 2007

Housing prices declining for the first time ever?

The front page of the New York Times on Sunday featured an article title "Drop Foreseen in Median Price of Homes in U.S." the sub title is "Dip Would Be A First". Interestingly, the government records of housing prices have been kept since 1950 and have never showed an annual decline. There have been quarter over quarter declines until now but never on an annual basis. This year they are expecting it.

There are also great quotes in the article from noted economists who had proclaimed just a few years ago that the housing market could never be prone to a national setback because it is too localized and there is not national market for housing.

On the whole, do you think this is a good thing or a bad thing for us? The bad, obviously, is that it is an indicator that the housing slump is more measurable than ever. The good could be that with prices actually coming down we may get some buyers ready to step in the buy up the value priced homes.

Thursday, July 5, 2007

Housing Prices AP Story

This is a very interesting article with regards to housing data. They raise a very good point that there are incentives being offered to buyers that aren't being included in survey data. Locally, I'm aware of builders offering upgrade packages, cars, and more to entice buyers.

The article misses the increases in bonuses and sales commission to Realtors. Locally, we've seen a change from some builders refusing to pay co-broke commission at all to offers of 8% and even 10% co-broke. That in addition to enticements as strong as a brand new gold Rolex watch.

However, I don't agree that this shift is necessarily a sign that the housing market is worse than previously predicted. I just think that it is indicative of a market that needs promotion. The market has slowed and these incentives are simply another sign of that change.

What do you think?

Business -

Wednesday, June 27, 2007

Letter from Carl Domino on Portability

I wanted to forward this letter that was sent to me by Rep. Carl Domino on Portability. I think it's very interesting but I'm not a supporter. I think the portability bill could help our residential real estate market, and I know we all need that. Unfortunately, I think it would have too negative an impact on our local government and on commercial property. I welcome comments.

His e-mail:

SAVE OUR HOMES (SOH) PORTABILITY UPDATE! I was gratified to read in today's news, that Carlos Lacasa, who sits on the State Taxation and Budget Control Committee, believes that my SOH Portability concept should be placed on the November 2007 ballot. A citizens initiative to put portability on that ballot (although with limits, which are too low for expensive homes,) is gathering signatures. With news headlines stating: that home prices have suffered their biggest drop in 16 years, that prices are declining and inventories are very high, that sub-prime markets are in disarray, that interest rates are rising, it is obvious that the residential market needs relief which only SOH Portability can provide. I feel that on January 29th, 2008, primary ballot, the Constitutional Amendment will most likely fail, since it will hurt the market by taking away the Save Our Homes protection. However, I will continue to pursue initiatives to bring true tax relief for homeowners of our area and our state. Once again, I will file my Portability Bill and, if the Governor calls for another special session, advocate that he includes portability. I will be happy to speak at any association meetings, and explain, in depth, the concept of my Portability Bill. Please contact my district office at (561) 625-5176, to schedule a date. Carl J. Domino

Tuesday, June 26, 2007

Florida Tax Reform – What does it mean to me? A look at the numbers!

In the State of Florida most municipalities derive most or all of their income from property taxes. Property taxes in the State are determined based on a percentage (millage rate) of the total property value. Each taxing district establishes a millage rate. Taxing districts range by area but typically include the County, City, hospital, and schools as the major expenses. Other taxing districts may include water management, inland navigation, mosquito control, etc.

While the taxing districts are determining their millage rate, the County’s Property Appraiser is determining the value of every single property in the County. The Property Appraiser uses recent sales data and sets a value as of January 1st. He or she then combines all of the millage rates appropriate for each property, calculates any tax exemptions, and sends out a Truth in Millage statement, or TRIM notice, to each property owner. That statement informs each property owner of their new taxes in advance of the actual bill.

When property owners receive their TRIM notices, they have several actions that they can take to dispute the taxes. First, they can petition their City, County, and other taxing authorities to lower their taxes. Of course the City or County Commissioners and other elected officials will try to find a happy medium by determining a budget with which they can run their municipality while also satisfying the voters.

Some property owners may disagree with the Property Appraiser’s assessment of their value rather than, or in addition to, the millage rates. These people have the right to appeal to the Property Appraiser and eventually may be able to appeal to a court of law.

Ultimately, each property owner will receive a bill for the appropriate taxes and the process allows our governments to continue with each person paying a fair share. Over the years, however, a number of exemptions have been created in order to provide benefits to certain individuals and organizations.


Several properties are entirely exempt from property tax. It wouldn’t make much sense, for example, to tax hospitals, parks, and schools who derive all or a portion of their revenue from the taxes themselves. Likewise, there are facilities that are offered reduced taxes on an incentive basis. It may be in the best interest of a municipality to defer or exempt taxes on property in order to entice a company to expand or move to the area. It may also be in the best interest of the municipality to offer tax incentives for preservation of historic properties. These exemptions are removed from the tax roll and the costs that they would normally pay are distributed to all other properties on a fair share basis.

Florida also seeks to protect each homeowner’s primary home using a technique known as a homestead. Each landowner can claim a homestead on one piece of property which must be their primary dwelling. In an effort to help homeowners, the State provides an exemption of $25,000 on that homesteaded property. In addition, there are other exemptions available for widows, veterans, and other specially designated individuals. This homestead exemption is an advantage that a property owner has on their primary dwelling that is not extended to non-homesteaded properties (commercial, investment/rental, and industrial property for example).

In the mid 1990’s however, the $25,000 exemption seemed to be insufficient to protect homeowners as properties continued to rise in value. Each year, as property values increased, property taxes increased in the same fashion. If your property value doubled, for example, your property taxes would double (with the exception of the $25,000 exemption). In response to the concern that some people were being “taxed out of their homes” by the rising expense, a new amendment to the Florida Constitution was proposed and passed. This new amendment, number 10, is called the “Save Our Homes Amendment” and provides an ongoing and growing benefit. Under the new rules, each year the property appraiser determines the value of each property. For homesteaded property, however, he will also calculate the previous year’s property value and add the value of the consumer price index (CPI), or 3% if the CPI is more than 3%. He will examine both of the prices and uses the lower of the two. That calculation will keep homesteaded properties from increasing in price for purposes of tax calculations.

Problems with Save Our Homes

There are a few challenges related to the Save Our Homes amendment. The biggest issue is that homesteaded property values are more or less locked in place. Since the property values from a taxable perspective don’t increase on homesteaded property, non-homesteaded property must make up the difference. Those properties include second homes, investment homes, rental homes, commercial property and industrial property. As property values increased throughout the second half of the 1990’s and drove rapidly upward until 2006, the property taxes rose dramatically. Most homeowners were almost entirely unaffected by the changes. Being unaffected, the voters had little incentive to police the municipalities who control millage rates.

Let’s look at an example:

For purposes of discussion, this table assumes that property prices increased by 10% per year each year from 1995 until 2006. Realistically, there were some years at 5% price increases and a few with 30% price increases. Further, the example assumes that the millage rate is 20 mills and remains consistent the entire time.

You’ll notice that both properties start at a value of $100,000. Initially, the homesteaded property has an advantage of $25,000 in savings due to the Florida homestead exemption. Next you’ll notice that as the value increases the homesteaded property does not move substantially while the non-homesteaded property increases dramatically. Imagine the effect the last column would have on a renter. The cost would increase from $167/month of the rent check going to taxes to $476/month! That is a very difficult pill for the renter to swallow.

For another example, consider a one million dollar commercial property in the same situation. The non-homesteaded property would increase in value from $20,000 annually to $57,060. The difference of $27,060 is roughly the same as the average wage in many parts of Florida. Consider the impact on economic development and business recruitment when telling an industrial business owner who is considering multiple states that a choice in Florida will dramatically increase their taxes on corporate property and that their employees will have higher rents to pay.

Another situation to consider is someone who is living in a home that they have been in for some time. At some point, whether a home owner wants to upgrade to a larger home or move into something smaller, the tax difference must be taken into account. There are some people who can not afford to move because of the difference in cost. The “Save Our Homes” amendment was designed to protect people from having to sell their homes. Unfortunately, it had the unintended consequences of keeping people locked into their homes.

These points become substantially more important when you consider that in Volusia County Florida, an astounding 96% of the increases in taxes from 2006 to 2007 were borne by non-homesteaded property owners.

The New Solution
Recently the Florida legislature passed a new Constitutional amendment that will be put forth to the voters in January. The new amendment, if approved by 60% of the voters, will repeal the “Save Our Homes” amendment and eliminate the current $25,000 homestead exemption and replace it with an entirely new system.

Under the new system, there is a 75% exemption on the first $200,000 of home value and a 15% exemption on the next $300,000. Under both the current homestead exemption and the new plan, the lower price homes receive a higher benefit that higher priced homes. However, the repeal of the Save Our Homes amendment means that the long term benefits of the tax cap will be phased out. Fortunately for the people who are currently protected by the Save Our Homes amendment, the benefit will only be lost when the property owner elects to change to the new benefit system, sells their home, or dies.

Let’s look at the impact compared to the standard homestead exemption:

The chart above represents a comparison of the homestead solution that is currently in place vs. the new system that has been proposed. Clearly, the new solution offers a higher level of exemption at every level but in particular, it helps the people at the lowest level. The chart above, however, doesn’t consider the impact of the SOH amendment.

The chart above uses the same basic assumptions as we examined in the SOH review. We assume a 10% annual return for over 10 years with no moves. The advantages to the tax payer under the SOH system are dramatic. Of course, the cost to renters or businesses would be the same under both systems and can be determined by looking at the column “2006 Value”, there are no exemptions for most rental and commercial properties. Importantly, property that is currently protected by the SOH amendment, will not be forced to change unless they move to a new home.

Effect on non-homesteaded property
The new amendment has no direct impact on non-homesteaded property. There is no exemption for non-homesteaded property and there is no direct benefit. However, there is a dramatic indirect effect. The fact that properties will not have a fixed cap but will fluctuate with the property values means that as property grows, the non-homesteaded property will be effected at a similar proportion to the homesteaded property. While the two will not be directly in line, it will be less stressful on the non-homesteaded property than the current solution.

Ultimately, the solution that has been proposed is not the ultimate solution. A better solution would be a more aggressive change from the current solution to something similar to the new option. However, a more aggressive change would be very difficult to overcome at the polls. Homeowners and voters should remember that any solution which dramatically reduces taxes will have to generate them somewhere and we must determine the source of those new taxes and ensure that we are not harming ourselves in other ways.

The solution that has been suggested is strong enough that it should be accepted. Because it grandfathers current taxpayers, it hurts no one and can only serve to better people’s position in the mid term. In the long run, it will phase us back into a solution that provides an equilibrium between homesteaded and non-homesteaded property and provide an environment where both individuals and businesses can flourish.

Letter from Pat Patterson

From the desk of State Representative Pat Patterson:

Dear Neighbor,

Over the course of the past six months, you and numerous other like-minded citizens wrote to me to express your views on potential changes to Florida's property tax system. By now you have probably read or heard that my colleagues in the Florida House of Representatives and I passed comprehensive property tax reform last week during a special session of the legislature. Since you were thoughtful enough to contact me with your suggestions, concerns and much-appreciated advice, I thought I would take a few minutes to get you up to speed on precisely what was accomplished. A detailed summary of the reforms we passed and what happens from here is below for your review.

It's important to note that all of what I will outline for you can also be summed up in one succinct statement: every property tax payer in our state will see reductions in their next tax bill. The reforms made by your legislature will provide long overdue relief to taxpayers and a valuable boost to our state's economy. And this is achieved without forcing local government to reduce any essential services!


The changes adopted during the Special Session of the Legislature were broken up into two bills. The first addresses tax rates imposed by local governments. The second comes in the form of a proposed constitutional amendment.

Tax Rollback & Capping Future Revenues

Passed by a near unanimous vote of the legislature, all property owners will see an immediate reduction in next year's taxes. All governments will have to roll back their rates to the 2006 fiscal year levels. The size of the cuts will vary from city to city and county to county based on each individual government's spending habits.

Perhaps more important though, HB 1B also creates a predictable system for increases in future years. Revenues to local governments will now be limited to growth in per capita income and new construction. Exceptions are permitted only when a super-majority of the governing body or the voters in that municipality vote to override the new revenue cap

Constitutional amendment

All voters will have the chance this coming January to forever change Florida's property tax structure. My colleagues and I voted to give the voters the largest say as to how our property tax system should be organized. If agreed to by 60% of the voters who go to the polls on January 29, 2008, SJR 4B will create a new super Homestead exemption that eliminates tax liability on the first 75% of value on primary homes up to $200,000 in value. Further, 15% of a home's value for the amount ranging from $200,000 to $500,000 would also be exempted.

If successful at the ballot box in January, primary residents who choose this plan would see it replace the current $25,000 exemption and 3% Save Our Homes cap. It is important to note, however, that no homeowner will be required to make this change. Because many residents benefit so remarkably from the Save Our Homes protection, we as a legislature felt it vital to make this exemption exchange fully optional. Anyone who wishes to remain protected by Save Our Homes will have the right to do so for as long as they reside in their current home.


The following is a brief run-down of who will benefit from the property tax relief package passed during the special session:

All property tax payers

In the most basic terms possible, it is simply a fact that anyone who pays property taxes in Florida will see reductions in their next tax bill. And while the savings will vary by each city and county, by placing in state law strict revenue caps the protect taxpayers against volatile increases in future years, one can easily see that the bleeding has stopped.

Additionally, if passed by voters in January, the constitutional
amendment portion of this reform package will offer even greater
benefits to several classes of taxpayers.

Tangible tax benefit for businesses

Under the proposed constitutional amendment, small businesses will see an average savings of $2,100 per year with a reduction in the amount of tangible personal property taxes paid. Tangible personal property valued at up to $25,000 will be exempt from taxation under the terms of SJR 4B

Affordable housing

SJR 4B will authorize the legislature to provide statutory tax relief for homes classified as workforce or affordable housing.

Low-income seniors

Residents 65 and older who have a household income below $24,214
annually will see an additional $50,000 in exemption applied to their homestead property.


Aside from the reduction in property taxes, many have asked me what
effect this legislative action will have on a variety of areas. The
following is a brief explanation of the impact property tax reform will have on government, the economy and our families:


Ensuring local governments have the necessary resources to provide
fundamental services to citizens is something the legislature has
respected throughout this process. While my colleagues and I were of the belief that government spending had reached a boiling point for many residents, I feel the legislation we passed was careful to protect essential services like education, police, fire, medical rescue and trash collection. While there will be arguments on both sides of the discussion that the rollbacks go either too far or not far enough, striking a common ground that provided relief and protected essential services was an achievable goal.

I'm pleased to report that not only have many city and county leaders throughout Florida already indicated essential services can be preserved under this plan, the leadership in both the Republican and Democratic parties in the Florida House of Representatives has also vowed that education funding will remain unharmed as a result of these changes!

Economic Gains

Florida's economy was beginning to feel the negative effects of high property taxes in recent years. Our real estate market has slowed considerably and retail sales were being hurt in the crunch of higher taxes. By cutting property taxes across the board now and brining economic predictability to the table in the form of future revenue caps, Florida's booming real estate market now has the potential to resume.

With that brings a needed spike to our businesses in Florida in retail sales.

"Un-trapping" Florida families

Millions of Floridians have talked of being "trapped" in their homes due to the current tax structure. By passing the constitutional amendment on January 29, 2008 and creating a super Homestead exemption for primary residents, no longer will Florida's growing families looking to move to a larger home or seniors seeking to downsize to a smaller one be hit with an avalanche of new property taxes when purchasing a new home.

Fairness to all

Above and beyond the numbers - whether they relate to government or to our residents - the property tax reforms are fair to all groups of taxpayers. Our current system - though beneficial to some - created an uncompetitive environment for businesses, recent home buyers, and second-home owners. With the passage of HB 1B and SJR 4B, a much more transparent and equitable tax system can be achieved.

I hope as you learn more about the reforms we have put in place that you will feel free to contact my staff and me should you have any additional questions. I appreciate the opportunity to serve you and to address your respected views on property taxes in our state.

Best regards,

Pat Patterson

Phone: (386) 736-5100

Fax: (386) 736-5102


Mailing address:

230 N. Woodland Blvd. #222

DeLand, FL 32720