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appears larger than the subject on the plat map. There is no pool. New roof in 2011. The property sold in March of 2018, for $189,900, supporting a sales price per square foot of living area (sfla) of $105. The 2019 Assessed Market Value is $161,764, supporting a 14.8% reduction from sale price. Comparable Sale 2 is located at 454 22`d Place SE, Vero Shores. CBS construction, built in 1273, with effective age of 2000. The structure includes 1,640 square feet of living area, with 286 s.f. garage. 100' x 100" foot lot. There is no pool. The property was purchased June 2018 for $210,000, or $128/sfla. The 2019 Assessed Market Value is $165,081, supporting a 21.4% reduction from sale price. Comparable Sale 3 is located at 403 215` Place SE, Vero Shores, with interior lot location. CBS construction, built in 1960, with effective age of 2000. The structure includes 1,298 square feet of living area plus 56 s.f. and 32 s.f. utility rooms. Additional features include covered porch, swimming pool and carport. New roof in 2009. A second carport was added and original carport enclosed after the purchase. The interior lot is 114.29' x 129.78'. The property sold February 2018 for $255,500, or 1971 sfla. The property Assessed Market Value for 2019 is $180,952, $140.54/sfla, supporting a 29.2% reduction from sale price. The Property Appraiser presented sales data for three neighborhood sales. The PA indicated that the sales support a sales price per square foot of living area from $105 to $197 per square foot living area. The Property Appraiser 2019 Market/Just/Assessed Value for the subject property is $79 /sfla. The PA concluded that the Market/Just Value of the Subject Property is supported by the comparable sales from 2018 for the 2019 assessment. D. Summary of evidence presented by Petitioner: ,The petitioner information predominantly was in regard to the fact that she has lived in the home and should have qualified for a homestead exemption after her mothers death. And that she filled out all paperwork that she was indicated as appropriate by the Clerk of Indian River County. She felt that it was inappropriate for the lien to be placed on her home, and that there should have been. a quicker indication of the issues from the PA and potential to settle the homestead issue of the property for the years that the back property taxes have been assessed. E. Magistrates analysis and finding of facts presented: The Magistrate responded to the loss of homestead exemption and back tax issue to the petitioner indicating that the current hearing was not the proper venue to address the homestead issues, and that the Special Magistrate would address the current value assessment of the subject property only. The Special Magistrate analysis of the information presented is as follows: A sales comparison analysis is generally the most useful technique for analyzing a single family residence. The Property Appraiser provided comparable sales located in the subject neighborhood. The documents and all testimony presented were admitted into evidence, and where appropriate, were carefully reviewed by the Special Magistrate. -28-