Author: LeAneSUAREZGroup

As Florida voters prepare for the upcoming general election, one constitutional ballot measure carries profound consequences for local governance, infrastructure funding, and property taxation across the state. To help islanders navigate the complexities of this measure, the Committee of the Islands (COTI) and the League of Women Voters of Sanibel are presenting a special educational panel: “Property Tax Amendment 3: Understanding Impacts & Unintended Consequences.”

The event takes place on Wednesday, September 30, 2026, at 6:30 PM at the Sanibel Community House (2173 Periwinkle Way, Sanibel) and will also be livestreamed statewide via Zoom by the League of Women Voters of Florida.

At the LeAneSuarezGroup, we believe that educated property owners make the strongest communities. Navigating changes to Florida’s property tax structure—from primary residence homestead exemptions to caps on commercial and rental real estate—is vital for understanding your annual tax burden, municipal service levels, and the long-term economic stability of Sanibel and Captiva islands.

What Is Amendment 3? The Proposed Tax Overhaul

If passed by a 60% supermajority of Florida voters in November, Amendment 3 would restructure how homesteaded primary residences and non-homesteaded properties are assessed and taxed:

                    AMENDMENT 3 CORE PROPOSALS
  
  [ HOMESTEAD EXEMPTIONS ] ──► Expands non-school exemption to $150K in 2027
                               and $250K in 2028 (indexed to inflation starting 2029)
  [ NON-HOMESTEAD CAP ]    ──► Lowers annual assessment cap from 10% down to 5%
                               for rentals, second homes & commercial properties
  [ NEW RESIDENT RULES ]   ──► Post-2026 arrivals receive smaller exemptions until Year 5
  [ SPENDING MANDATES ]    ──► Restricts how cities/counties utilize property tax revenues

While expanded exemptions provide direct ad valorem savings to qualified primary homeowners, Florida TaxWatch and the state Legislature’s Revenue Estimating Conference project the amendment would reduce local government property tax revenues by $45.8 billion statewide over its first five years—including an estimated $1.74 billion reduction across Lee County taxing authorities.

Keynote Perspectives: Municipal Realities & Economic Ripple Effects

The panel features two respected leaders who offer complementary viewpoints on municipal operations and business sustainability:

                     FEATURED PANEL SPEAKERS
  
  [ HOLLY D. SMITH ] ──► Sanibel City Councilmember & Past President, Florida League of Cities
  [ JOHN LAI ]       ──► President & CEO, SanCap & Fort Myers Chambers of Commerce

The Municipal Perspective: Councilwoman Holly D. Smith

Councilwoman Smith has traveled extensively across Florida analyzing the fiscal impact of constitutional amendments on local city halls and special districts. Smith will provide an objective breakdown of how the measure alters municipal funding and explain specific budget choices Sanibel City Council would face regarding police, public works, and coastal infrastructure should it pass.

“Amendment 3 will change how cities and counties are funded across every corner of Florida. Voters deserve to understand exactly how, before they head to the polls. My goal isn’t to tell anyone how to vote. It’s to walk through this complicated issue so voters can weigh the tradeoffs for themselves.”

— Holly D. Smith, Sanibel City Councilwoman

The Business & Workforce Impact: Chamber CEO John Lai

Representing thousands of business owners across the barrier islands and mainland Lee County, John Lai addresses the unintended consequences that often accompany ad valorem reductions. When cities lose property tax revenues, municipalities frequently consider alternative funding streams—such as increased user fees, higher utility taxes, or special non-ad valorem assessments—that directly affect small commercial businesses.

Furthermore, because non-homesteaded properties (such as long-term residential rentals) do not receive the expanded exemption, landlords facing shifted municipal costs could pass increases on to island workers, compounding workforce housing challenges.

“The chambers feel it exceedingly important to present information that is necessary to sift through all of the potential unintended consequences and provide as much perspective as possible. This event allows the discussion from both the business community and city perspective.”

— John Lai, President & CEO of SanCap and Fort Myers Chambers

Event Registration & Attendance Details

Admission to the forum is free and open to the public, but advance registration is required to manage hall seating and provide access to the digital Zoom stream.

Whether you are a full-time homesteaded resident, an island investor holding rental property, or a business owner on Periwinkle Way, attending this session offers the insight needed to make an informed decision at the ballot box this November.

In a key step to finalize funding for island coastal defenses, the Captiva Erosion Prevention District (CEPD) Board of Commissioners has officially approved the final assessment apportionment for its recent emergency beach renourishment project. During a special meeting on August 31, 2026, the commission voted 4–0 on a formal resolution authorizing district management to submit the final non-ad valorem assessment roll to the Lee County Property Appraiser.

The action formalizes the distribution methodology for a $10 million local assessment levied across island properties based on 2025 just (market) values. The assessments will appear directly on property owners’ upcoming annual property tax bills as a non-ad valorem line item.

At the LeAneSuarezGroup, we emphasize to our barrier island property owners that wide, engineered shorelines and restored dunes are Captiva’s most vital protective barrier. Understanding how non-ad valorem assessments are structured helps owners evaluate their holding costs, anticipate tax bills, and protect long-term coastal real estate investments.

Apportionment Methodology: How the Assessment Works

Presented by district consultant Governmental Management Services (GMS), the adopted methodology mirrors the established framework utilized during the 2021–2022 renourishment project.

Under Florida statutory guidelines for independent beach and shore preservation districts, every property on Captiva derives measurable economic and recreational utility from a healthy beach. Assessments are divided into two distinct components:

                    CEPD ASSESSMENT STRUCTURE
  
  [ RECREATION BENEFIT ]     ──► Levied on ALL Captiva properties (Island-wide utility)
              +
  [ STORM PROTECTION BENEFIT]──► Levied ONLY on Gulf-front properties (Buffer defense)
              =
  [ TOTAL SPECIAL ASSESSMENT]──► Billed as a non-ad valorem line item on Lee County tax roll

Zone-by-Zone Breakdown: Storm Protection Benefit

Properties positioned along the Gulf of Mexico receive a storm protection benefit, as the renourished berm and dune profile directly absorb offshore wave energy, protect structural pilings, and prevent catastrophic loss of foundation land.

To account for historical erosion rates and physical exposure, Gulf-front parcels are divided into specific geographic zones. Based on a $2 million just property valuation, the estimated storm protection assessments are calculated as follows:

Recreation Benefit: Discounts for Homesteaded Properties

The recreation benefit applies to all island real estate—including interior parcels, bay-front properties, and commercial complexes—reflecting the universal economic value, foot access, and business activity generated by pristine beaches.

                 RECREATION ASSESSMENT BY USE CATEGORY
                     (Based on $2,000,000 Just Value)
  
  [ HOMESTEADED RESIDENTIAL ] ──► ~$3,265  (Reflects statutory 42.1% discount)
  [ STANDARD RESIDENTIAL ]    ──► ~$6,225  (Second homes, seasonal rentals & investment)
  [ COMMERCIAL PROPERTIES ]   ──► ~$16,202 (Resorts, retail, hospitality & dining)

Primary residents who hold an active Florida Homestead Exemption on Captiva receive a 42.1% statutory discount on the recreational component of the assessment. This adjustment ensures full-time residents who do not operate commercial rentals receive appropriate relief.

District Leadership & Administrative Restructuring

Alongside the assessment approval, the commission finalized several key administrative actions to solidify operations:

• Management Transition: Commissioners voted 3–0 to approve an agreement formally appointing Governmental Management Services (GMS) as district manager for the CEPD.

• Officer Appointments: Approved a slate of district officers, appointing Bob Walter as Chairman, Timothy McGowan as Vice Chairman, Bernie Dupre as Treasurer and Secretary, and Rene Miville and John Wade as Assistant Secretaries. GMS representatives Sharyn Henning, Darrin Mossing, Patti Powers, and Paul Winkeljohn were designated as assistant treasurers and secretaries.

• Banking Signatories: Formally authorized GMS staff and district officers as signatories across existing banking accounts with Regions Bank and Pinnacle Bank/Synovus.

(Note: Commissioner John Wade was excused and not present during the special meeting vote.)

Property owners with questions regarding their specific parcel STRAP numbers, just values, or assessment line items can review official records directly via the Captiva Erosion Prevention District Portal.

Downtown Naples will remain a premier destination for automotive enthusiasts during peak winter season. In a decisive 6–1 vote, the Naples City Council granted permit approval for an all-new Fifth Avenue South luxury car event Naples 2027, officially greenlighting a curated showcase scheduled for February 27, 2027.

The vote follows months of discussion and a high-profile split between the City of Naples and the organizers of the longstanding Cars on Fifth, which relocated outside municipal boundaries to the Bayshore Drive corridor after city officials rejected its permit over parking, crowd density, and safety logistics.

At the LeAneSuarezGroup, we watch cultural events and municipal policy across Southwest Florida closely. High-caliber automotive exhibitions, art festivals, and culinary showcases along historic shopping avenues like Fifth Avenue South and Third Street South highlight the luxury lifestyle, active downtown foot traffic, and enduring property desirability of Naples.

Event Vision: Scaled-Down Footprint, Curated Luxury & Merchant Synergy

Organized by Meg Stepanian, the newly approved event introduces a more balanced model designed to directly resolve the crowd management issues that complicated prior street closures:

                 NEW 5TH AVENUE SOUTH EVENT BLUEPRINT
  
  [ EVENT DATE ]       ──► Saturday, February 27, 2027
  [ ATTENDANCE GOAL ]  ──► Projected up to 20,000 daytime visitors
  [ VEHICLE CAPACITY ] ──► ~50% fewer display cars than previous Cars on 5th shows
  [ CORE EXPERIENCES ] ──► Exotic vehicles, fine jewelry, wine tastings, arts & live music
  [ CHARITABLE FOCUS ] ──► 100% of event net proceeds benefit local non-profit charities

Rather than prioritizing maximum vehicle counts, the event focuses on collaboration with existing Fifth Avenue retailers, art galleries, and fine dining establishments.

“We don’t have a name yet, but we are excited that we have City Council approval to proceed. The community loves and enjoys cars and wine and jewelry and all of those fun things. So we’ll be looking to our merchants to cultivate and curate a fun event for the community.”

— Meg Stepanian, Event Organizer

Downtown merchants welcomed the decision. Augusto Marenco, general manager of acclaimed Italian restaurant Vergina, highlighted the economic importance of keeping high-end events on Fifth Avenue:

“Anything that goes on, we want to be involved. A lot of restaurants want to be involved. The retail shops also benefit heavily from it.”

— Augusto Marenco, General Manager of Vergina

The Council Debate: Addressing Crowd Safety vs. Tradition

The 6–1 council vote reflected broad consensus among council members, who maintained that public safety adaptations were essential for any street closure of this scale.

                    CITY COUNCIL VOTE BREAKDOWN
  
  [ IN FAVOR (6) ]  ──► Vice Mayor & Council members backed the scaled merchant concept
  [ DISSENTING (1) ]──► Mayor Teresa Heitmann cited unresolved parking & safety impacts

Councilman Scott Shultz noted during deliberations that while Cars on Fifth had a remarkable 20-year history, organizers needed to adapt to the city’s evolving safety parameters:

“You’ve got to get out there and work with us or don’t. But if you’re going to work with us for 20 years and start blasting us for something that you failed to do, that’s a whole different animal.”

— Councilman Scott Shultz

Mayor Teresa Heitmann cast the lone dissenting vote, expressing concerns that a crowd of up to 20,000 visitors could still overwhelm downtown parking garages and emergency response lanes.

Two Major Shows: Naples Becomes a Dual-Event Destination in 2027

The relocation of the original event creates a major win for regional automotive enthusiasts. Instead of choosing between events, Southwest Florida will now host two premier luxury car gatherings spaced several weeks apart in early 2027:

Cars on Fifth founder Tom O’Riordan moved the show to Bayshore Drive after rejecting city proposals that would have restricted the display to one side of Fifth Avenue, barred vendors and dealers, and capped attendance at 3,500 people.

With both venues moving forward, visitors and residents across Naples, Marco Island, and the barrier islands will enjoy an extraordinary winter season celebrating world-class automotive craftsmanship, fine dining, and community philanthropy.

Four years after Hurricane Ian caused catastrophic storm surge across Captiva’s historic village district, one of the island’s most recognizable hospitality staples is back. The Captiva Island Inn rebuild Andy Rosse Lane has reached its first major milestone, officially opening its initial five guest suites on September 18, 2026.

Owner Sandy Stilwell Youngquist has invested approximately $6 million to reconstruct the property at 11508 Andy Rosse Lane following the total loss of the original 10 ground-level cottages in September 2022. The reopening is timed to coincide with the annual Island Hopper Songwriter Fest, which features two adjacent Stilwell Youngquist-owned establishments—Keylime Bistro and RC Otter’s Island Eats—as signature festival venues.

At the LeAneSuarezGroup, we view the revival of Andy Rosse Lane as vital to Captiva’s real estate and tourism foundation. Rebuilding historic commercial centers with storm-resilient engineering preserves the relaxed, pedestrian-friendly island character that defines Captiva’s long-term property appeal.

“It’s been a long four years. It’s been something of bringing her inn back to life following the difficult decision to take down the preexisting wood-frame cottages. I have tears coming down my eyes. We’ve been through it all. And with the anniversary, it’s perfect timing to reopen.”

— Sandy Stilwell Youngquist, Owner of Captiva Island Inn

Design & Engineering: Modern Luxury Meets Cottage Charm

Replacing original 60- to 70-year-old wood-frame cottages within Captiva’s specialized zoning framework required creative architectural solutions. General contractor Stevens Construction built the new structures elevated 10 feet above ground level on concrete foundation pilings to satisfy current flood codes.

National architecture firm MHK Architecture, led by national director Mark McLean, designed two primary buildings—an L-shaped structure on the north and a U-shaped structure on the south—that maintain the visual aesthetic of separate historic cottages.

                 CAPTIVA ISLAND INN REBUILD SPECIFICATIONS
  
  [ TOTAL INVESTMENT ] ──► ~$6 Million private reconstruction investment
  [ ELEVATION HEIGHT ] ──► Built 10 feet above grade on pilings for flood surge defense
  [ NORTH BUILDING ]   ──► Jasmine Suites (5 elevated suites; L-shaped configuration)
  [ SOUTH BUILDING ]   ──► Hibiscus Suites (5 elevated suites; U-shaped configuration)
  [ INTERIOR UPGRADES] ──► Vaulted high ceilings, larger full kitchens & luxury baths
  [ EXTERIOR PALETTE ] ──► Historic pastels: pink, yellow, light purple, green & blue

“Due to the existing zoning, it was tough to replace what was there. We did it with one continuous building and changed the colors, just to give it that cottagey feel. We vaulted all the ceilings and worked on giving those small units a much bigger feel. If you’re across the street or coming up from the south end at the Green Flash, it doesn’t necessarily loom over you as one unit.”

— Mark McLean, National Director for MHK Architecture

Suites Breakdown, Pricing & Phased Openings

Rather than individual cottage names, the accommodations are organized into two boutique enclaves. Open green courtyards fronting each building are intentionally preserved to accommodate modernized below-ground infrastructure.

                    RECONSTRUCTION PHASE TIMELINE
  
  [ PHASE 1: COMPLETED ] ──► Jasmine Suites (5 north units open Sept. 18, 2026)
  [ PHASE 2: FINAL WORK] ──► Hibiscus Suites (5 south units complete late Nov. 2026)
  [ FULL CAPACITY ]      ──► 10 total luxury guest units fully operational for season

Andy Rosse Lane Village Momentum

Stilwell Youngquist remains a central figure in Captiva’s hospitality corridor. Her portfolio includes Andy Rosse Lane destinations such as Keylime Bistro, RC Otter’s Island Eats, Latte Da Coffee Shop & Ice Cream, Sunshine Seafood Cafe and Wine Bar, and Cantina Captiva.

Reopening the inn ahead of high season restores crucial short-term room capacity to the Village, driving evening foot traffic to surrounding dining, art galleries, and the Gulf beaches at the end of the lane.

“Two of the five new rooms are already booked. Out of all the bad, something good has come out of it. And I’m really thrilled.”

— Sandy Stilwell Youngquist

A Major Win for Island Protections: Commissioners Halt Measure Eliminating Community Plans from Lee Plan

In a significant victory for barrier island residents, civic advocates, and grassroots coalitions across Southwest Florida, the Lee County Board of County Commissioners voted to halt planned amendments to the county comprehensive plan (CPA2026-00005). The controversial proposal, which would have removed specialized Community Plans from the Lee Plan and altered accompanying Land Development Code (LDC) sections, has been sent back to staff for a complete timeline restructuring and community outreach overhaul.

The decision officially cancels the scheduled October 7, 2026, public hearing, giving civic organizations like Protect Captiva and the Lee Communities Coalition an important window to ensure localized development safeguards remain intact.

At the LeAneSuarezGroup, we understand that thoughtful zoning, density caps, and height restrictions are the bedrock of Captiva Island’s character and property value stability. Diluting community plans threatens the delicate ecological balance and historic low-density charm that make our barrier island real estate among the most coveted coastal sanctuaries in the nation.

The Vote: Commissioners Ruane & Mulicka Lead the Pushback

The motion to discontinue any immediate action on the Lee Plan and LDC revisions was initiated by Commissioner Kevin Ruane (whose district encompasses Sanibel and Captiva) and seconded by Commissioner David Mulicka.

Both commissioners expressed sharp concerns regarding the scale of the proposed text changes, the speed with which they were introduced, and the intense public opposition voiced by neighborhoods throughout Lee County:

• Commissioner Kevin Ruane: Emphasized that his office has been flooded with calls and emails from outraged constituents. Stating he refused to make decisions with “a gun to his head” on something so vital, Ruane underscored that commissioners had not received adequate time to analyze the hundreds of pages of complex amendments.

• Commissioner David Mulicka: Reiterated that communities have spent decades developing tailored blueprints that form their civic identity. Mulicka noted that when a general plan update was initially authorized more than a year ago, he never anticipated staff would draft language that “meant deleting the names of the communities out of the plan altogether.”

                 COMMISSION ACTION SUMMARY (CPA2026-00005)
  
  [ MOTION INITIATOR ] ──► Commissioner Kevin Ruane (District 1)
  [ SECONDED BY ]      ──► Commissioner David Mulicka
  [ OUTCOME ]          ──► Cancelled Oct. 7, 2026 hearing; sent back to county staff
  [ DIRECTIVE ]        ──► Formulate revised review timeline & formal public outreach

Why Community Plans Matter: The 17 Specialized Areas

Across Lee County, 17 distinct Community Plan Areas exist within the Lee Plan. Each holds dedicated chapters in the comprehensive plan and specialized articles within the Land Development Code to address unique geographic realities—ranging from coastal barrier islands and inland rural agricultural belts to riverfront suburban neighborhoods.

                    HOW CAPTIVA'S PROTECTIONS WORK
  
  [ CHAPTER 23 ]          ──► Codifies Captiva-specific policies in the Lee Plan
  [ CHAPTER 33, ART. IX ] ──► Establishes enforceable Land Development Code standards
  [ DENSITY & HEIGHTS ]   ──► Restricts over-densification, multi-story creep & subdivisions
  [ LOCAL VOICE ]         ──► Guarantees public hearings on Captiva for variances & rezoning
  [ ECO-SAFEGUARDS ]      ──► Enforces dark-sky rules, mangrove fringe & beach buffers

For Captiva, the protections established in Chapter 23 of the Lee Plan and Chapter 33, Article IX of the LDC were drafted and refined over decades by the Captiva Community Panel. Removing or weakening these articles would eliminate local veto powers over building heights, weaken subdivision prohibitions, alter mangrove fringe buffers, and strip the requirement that Captiva-specific rezonings and variance hearings take place physically on Captiva.

Next Steps for Captiva Property Owners

While sending the amendments back to staff is an encouraging pause, community leaders stress that vigilance and active participation remain crucial as revised schedules are prepared:

The LeAneSuarezGroup will continue tracking all regulatory and zoning developments affecting Captiva and Sanibel to keep homeowners informed.