Veranda Landing Community Development District

May 7, 2026

Seat 5: Jared Shaver – (C.)		
Seat 2: Bojana Brown – (V.C.)		
Seat 1: Haley Mae Mall Nora – (A.S.)		
Seat 4: Open Seat		
Seat 3: April Parker – (A.S.)		

Veranda Landing
Community Development District
Updated Agenda

Thursday	2160 NW Reserve Park Trace
May 7, 2026	Port St. Lucie, Florida 34986
2:00 p.m.	Join the meeting now
Meeting ID: 291 766 301 887 948 and Passcode: Hw6dh22L
1 872-240-4586 and Phone Conference ID: 623 114 214#

Roll Call

Organizational Matters
Consideration of Resolution #2026-01 Canvassing and Certifying the Results of the Landowners Election – Page 4
Consideration of Appointment of Supervisor to Unexpired Term(s) of Office – Seat #4 (11/2027)
Oath of Office for Newly Appointed Supervisor(s) – Page 6
Consideration of Resolution #2026-02 Electing Officer(s) – Page 7

Approval of the Minutes of the March 5, 2026 Meeting – Page 9

Public Hearing to Adopt the Fiscal Year 2027 Budget – Page 16
Motion to Open the Public Hearing

Public Comment and Discussion

Consideration of Resolution #2026-04 Annual Appropriation Resolution – Page 23

Consideration of Resolution #2026-05 Levy of Non Ad Valorem Assessments – Page 26

Motion to Close the Public Hearing

Staff Reports
Attorney

Engineer

Manager
Consideration of Proposed Fiscal Year 2027 Meeting Schedule – Page 34
Form 1 Financial Disclosure Due July 1, 2026 – Page 35

Reminder to Complete Annual Ethics Training by December 31. 2026

Consideration of FY2026 – FY2027 Performance Measures and Standards as Required by Florida Statue 189.0694 – Page 37

Final Approval of the FY2025 – FY2026 Report Performance Measures and Standards
– Page 42

Number of Registered Voters in the District – 184 – Page 47

Financial Reports
Approval of Check Run Summary – Page 48

Approval of Unaudited Financials – Page 51

Supervisors Requests and Audience Comments

Adjournment
Meetings are open to the public and may be continued to a time, date and place certain. For more information regarding this CDD please visit the website: http://www.verandalandingcdd.com

RESOLUTION 2026-01

A RESOLUTION CANVASSING AND CERTIFYING THE RESULTS OF THE LANDOWNERS ELECTION OF SUPERVISORS HELD PURSUANT TO SECTION 190.006(2), FLORIDA STATUTES

WHEREAS, pursuant to Section 190.006(2), Florida Statute, a landowners meeting is required to be held within 90 days of the District’s creation and every two years following the creation of a Community Development District for the purpose of electing three Supervisors of the District; and
WHEREAS, following proper publication of notice thereof, such landowners meeting was held on November 4, 2025 at which the below recited persons were duly elected by virtue of the votes cast in their respective favor; and
WHEREAS, the Board of Supervisors by means of this Resolution desire to canvas the votes and declare and certify the results of said election;

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE VERANDA LANDING COMMUNITY DEVELOPMENT DISTRICT;

The following persons are found, certified, and declared to have been duly elected as Supervisors of and for the District, having been elected by the votes cast in their favor as shown, to wit:

	Jared Shaver		Seat #5– 1 Vote   

	April Parker		Seat #3 – 1 Vote	

	Bojana Brown		Seat #2 – .5 Vote	

In accordance with said statute, and by virtue of the number of votes cast for the respective Supervisors, they are declared to have been elected for the following terms of office:

	Jared Shaver		four (4) year term
	April Parker		four (4) year term
	Bojana Brown		two (2) year term

Said terms of office shall commence immediately upon the adoption of this Resolution.

PASSED AND ADOPTED THIS, 	DAY OF 	.

Chairman / Vice Chairman

Secretary / Assistant Secretary

Oath of Office
I, 	 a resident of the State of Florida and citizen of the United States of America, and being a Supervisor of the Veranda Landing Community Development District and a recipient of public funds on behalf of the District, do hereby solemnly swear or affirm that I will support the Constitution of the United States and of the State of Florida, and will faithfully, honestly and impartially discharge the duties devolving upon me in the office of Supervisor of the Veranda Landing Community Development District, 	, Florida.
Signature 	 Mailing Address 	

County of Residence: 	 Telephone #: 	 E-mail: 	 Date: 	

Sworn	to	(or	affirmed)	before	me	this			day	of		,	by
	 whose signature appears hereinabove.

Notary Public State of Florida

Print Name

My Commission expires Personally known 	 or produced identification 	
Type of identification	

RESOLUTION 2026-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VERANDA LANDING COMMUNITY DEVELOPMENT DISTRICT ELECTING OFFICERS OF THE VERANDA LANDING COMMUNITY DEVELOPMENT DISTRICT PURSUANT TO SECTION 190.006(6), FLORIDA STATUTES; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE

WHEREAS, pursuant to the requirements of Section 190.006(6), Florida Statutes, the Board of Supervisors of the Veranda Landing Community Development District desires to elect the below recited persons to the offices specified.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE VERANDA LANDING COMMUNITY DEVELOPMENT DISTRICT, THAT:

Section 1. The following persons are elected to the Veranda Landing Community Development District offices below, to wit:

Chairman
Vice Chairman Treasurer
Assistant Treasurer Secretary
Assistant Secretary Assistant Secretary Assistant Secretary
Section 2.  All sections, or parts thereof, which conflict herewith, are, to the extent of such conflict, superseded and repealed. In the event that any portion of this

Resolution is found to be unconstitutional or improper, it shall be severed herein and shall not affect the validity of the remaining portions of this Resolution.
Section 3.	This Resolution shall take effect immediately upon its adoption.

PASSED AND ADOPTED BY THE BOARD OF SUPERVISORS OF THE VERANDA LANDING COMMUNITY DEVELOPMENT DISTRICT, THIS 	 DAY OF
	, 202  .

VERANDA	LANDING	COMMUNITY DEVELOPMENT DISTRICT

Print name:	 Chairman / Vice Chairman

Print name: 	 Secretary / Assistant Secretary

MINUTES OF THE VERANDA LANDING
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Veranda Landing Community Development District was held on Thursday, March 5, 2026, at 2:00 p.m. at 2160 NW Reserve Park Trace, Port St. Lucie, Florida 34986

Present and constituting a quorum were:

Jared Shaver	Chairman
Bojana Brown	Assistant Secretary
April Park	Assistant Secretary Also present were:
Andressa Hinz Philippi	District Manager
Ginger Wald	District Counsel (by phone)
Roberto Cabrera	District Engineer (by phone)

FIRST ORDER OF BUSINESS	Oath of Office for Mr. Jared
Shaver, Ms. Bojana Brown and Ms. April Parker
Ms. Hinz Philippi: The first thing we need to do is the oath of office for Mr. Jared Shaver, Ms. Bojana Brown, and Ms. April Parker. So, I’m just going to read the oath, you would state your names, and then you would say I do at the end, so “I”.
Mr. Shaver: Jared Shaver. Ms. Brown: Bojana Brown. Ms. Parker: April Parker.
Ms. Hinz Philippi: A resident of the State of Florida and citizen of the United States of America, being a Supervisor of the Veranda Landing Community Development District and recipient of public funds on behalf of the District, do hereby solemnly swear or affirm that I will support the Constitution of the United States and of the State of Florida, and will faithfully, honestly, and impartially discharge the duties devolving upon

March 5, 2026	Veranda Landing CDD

me in the office of Supervisor of the Veranda Landing Community Development District, St. Lucie County, Florida.
Mr. Shaver: I do. Ms. Brown: I do. Ms. Parker: I do.
Ms. Hinz Philippi: Alright, thank you.

SECOND ORDER OF BUSINESS	Roll Call
Ms. Hinz Philippi called the meeting to order and called the roll.

THIRD ORDER OF BUSINESS	Organizational Matters
Consideration of Appointment of Supervisor to Unexpired Term(s) of Office – Seat #4 (11/2027)
Oath of Office for Newly Appointed Supervisor(s)
Electing Officer(s)
Ms. Hinz Philippi: The next item would be organizational matters, so we still have an open seat, which is seat #4. Do we have anyone to appoint to this seat for now, or do you guys want to table it to the next meeting?
Ms. Brown: So, there’s 4 of us and there could be 5?
Ms. Hinz Philippi: Remember we accepted Greg’s resignation letter last time. Ms. Brown: We’re running out of people.
Mr. Shaver: Let’s table it to the next meeting. Ms. Hinz Philippi: Ok.
Ms. Wald: I would recommend that you table it, and then if you have somebody bring them to the next meeting and you can go ahead and swear them in right there and then, just in case.
Ms. Brown: Ok.
Ms. Hinz Philippi: So, we just did the oath office and we didn’t select what position April would be in, so for electing officers, I would suggest that we keep the same slate of officers and add April as an assistant secretary, if you guys are ok with that.
Mr. Shaver: Agreed.
Ms. Hinz Philippi: Alright, so I need a motion to keep the same slate of officers and add April Parker as an assistant secretary.

March 5, 2026	Veranda Landing CDD

On MOTION by Mr. Shaver seconded by Ms. Brown with all in favor, electing officers, keeping the existing slate of officers the same and adding April Parker as an assistant secretary was approved.

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the
September 4, 2025 Meeting
Ms. Hinz Philippi: The next item would be approval of the minutes of the September 4, 2025 meeting. If you have any corrections, additions, or deletions let me know, and if not, a motion to approve would be in order.
Ms. Brown: Greg wants to know, when are we transitioning to include homeowners, how far are we from that?
Ms. Hinz Philippi: I think for Veranda probably 2 years, I have to take a look. Ms. Wald: What was the question?
Ms. Brown: For Veranda Landing Greg wanted to know if we were at a time when we can start putting homeowners on the Board.
Ms. Wald: Well, you can put homeowners on any time you want, that’s not a problem. The question is when do you have to so the 6 years is this year, and have you reached the 250 registered voters. So, Andressa, have your reached the 250 registered voters, have you received that back from the Supervisor of Elections?
Ms. Hinz Philippi:  No, they didn’t included anything for general election for this
one.
Ms. Wald: Ok, because last year, and let me just read it to you from my notes, so
last year which was our last meeting, was September 4, 2025, we 135 registered voters. So, you should be receiving, usually you get them around this time or April or so from the Supervisor of Elections in the county as to the number of registered voters. If you hit 250, let’s say you get that from them next month, and you hit 250, you now have met those requirements and you should be on for at least two of the seat for general election, so you will have to take all those actions Andressa, but to answer your original question, you can start putting residents on now because if we’ve reach that 250, you’re going to have to anyway.
Ms. Hinz Philippi: And like Ginger said, 6 years and 250 registered voters is when you have to but, you can, if you wanted to transition you can appoint them for like an open seat.

March 5, 2026	Veranda Landing CDD

Ms. Brown: Ok.
Ms. Hinz Phlilppi: And we do have to think about that so I will check with Jennifer, she did not put anything in here for me for the general election for this year, so I don’t believe that we achieved the 250 but, I will check with her and let you know.
Ms. Brown: Ok.
Ms. Wald: I’m sending her an email right now, so if I get the information I’ll let you guys know as you proceed forward.
Ms. Brown: Thank you.
Ms. Hinz Philippi: Alright, so I have a motion to approve the minutes, is there a second?

On MOTION by Mr. Shaver seconded by Ms. Parker with all in favor, the Minutes of the September 4, 2025 Meeting were approved.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution
#2026-03 Approving the Proposed Fiscal Year 2027 Budget and Setting the Public Hearing
Ms. Hinz Philippi: The next item would be consideration of resolution #2026-03 approving the proposed fiscal year 2027 budget and setting the public hearing. So, this resolution has two parts, the first one is to approve the proposed fiscal year budget and then the second is to select a date for our public hearing. We do have three dates on our calendar that would be good for approving the budget and setting up our public hearing for our adoption of the proposed fiscal year 2027 which is May 7th, June 4th or August 6th. I think we should maybe try for May 7th because we can always, if we don’t have a quorum we can always try it again in June but, I don’t know, you guys can let me know what would be better.
Ms. Brown: I’m out in June.
Ms. Parker: So, you’re out in June? Ms. Brown: Yes.
Ms. Parker: So, my vote is May. Mr. Shaver: Ok, so May.

March 5, 2026	Veranda Landing CDD

Ms. Hinz Philippi: Ok, so let’s take a look at the budget, this is the same budget we approved last year, we don’t have any increases, we have minimal changes on the budget, so if you guys want to take a look you can but, if it looks good for you I just need a motion to approve resolution #2026-03 approving the proposed fiscal year 2027 budget and setting up the public hearing to happen on May 7th at this location, at 2160 NW Reserve Park Trace, Port St. Lucie, Florida at 2:00 p.m.

On MOTION by Ms. Brown seconded by Mr. Shaver with all in favor, Resolution #2026-03 approving the proposed Fiscal Year 2027 Budget and setting the Public Hearing on May 7, 2026 at 2:00 p.m. at 2160 NW Reserve Park Trace, Port St. Lucie, Florida was approved.

SIXTH ORDER OF BUSINESS	Ratification of Engagement Letter
with Berger, Toombs, Elam, Gaines, & Frank to perform the Audit for Fiscal Year Ending September 30, 2025
Ms. Hinz Philippi: The next item would be ratification of the engagement with Berger, Toombs, Ela, Gains & Frank to perform the audit for fiscal year ending September 30, 2025. We did have the audit committee selection, we just need to ratify the engagement letter with them, do I have a motion?

On MOTION by Ms. Brown seconded by Mr. Shaver with all in favor, ratifying the engagement letter with Berger, Toombs, Elam, Gaines & Frank to perform the audit for Fiscal Year ending September 30, 2025 was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Ms. Hinz Philippi: The next item would be staff reports, Ginger, do you have anything for us?

Attorney
Ms. Wald: No, probably in May we’ll have the update from the legislative session, and I think I might have misspoke for Veranda Landing we were established in 2022, so 6

March 5, 2026	Veranda Landing CDD

years would be 2028, so that’s when we would start converting if we reach the 250, so you still have another 2 years, that’s it.
Ms. Hinz Philippi: Alright, thank you.

Engineer
Ms. Hinz Philippi: Then Roberto, do you have anything for us?
Mr. Cabrera: Good afternoon Andressa, no I have nothing, no updates today. Ms. Hinz Philippi: Alright, thank you so much.

Manager – Final Approval of the FY2025-FY2025 Report Performance Measures and Standards
Ms. Hinz Philippi: Alright, for me I just have the final approval of the 2024-2025 report performances measures and standards, and you guys are familiar with this. We approve it, and now at the end of the year in December we had to go back and say if we achieved our goals, and then I went ahead and did that for us, and we did achieve all the goals that we put for the District. I just need a motion to approve the final report.
Ms. Wald: You need to make it approval and ratification since you already put it up on the website.
Ms. Hinz Philippi: Alright, approval and ratification on the performance measures and standards.

On MOTION by Mr. Shaver seconded by Ms. Brown with all in favor, final approval and ratification of the FY2024-FY2025 Report Performance Measures and Standards was approved.

Ms. Wald: Before you leave, you haven’t approved it for this year, so do you want to use the same performance measures and goals? You need to do it every year.
Ms. Hinz Philppi: Ok.
Ms. Brown: Ok, let’s do the same. Ms. Hinz Philippi: Alright.
Ms. Wald: So, you just need a motion.
Ms. Hinz Philippi: Ok, so we need a motion to approve for 2026.

March 5, 2026	Veranda Landing CDD

On MOTION by Ms. Brown seconded by Ms. Parker with all in favor, accepting the Performance Measures and Standards for Fiscal Year 2026 was approved.

SIXTH ORDER OF BUSINESS	Financial Reports
Approval of Check Run Summary
Approval of Unaudited Financials
Ms. Hinz Philippi: The next item would be financial reports, tab A is the approval of the check run summary, and tab B is approval of the unaudited financials. If you have any questions, I can take them, and if not, I need a motion to approve both.

On MOTION by Ms. Brown seconded by Mr. Shaver with all in favor, the Check Run Summary and the Unaudited Financials were approved.

SEVENTH ORDER OF BUSINESS	Supervisors	Requests	and
Audience Comments
Ms. Hinz Philippi: The next item would be Supervisor’s requests, do we have any requests today? Not hearing any, we do not have any audience for the record.

EIGHTH ORDER OF BUSINESS	Adjournment
Ms. Hinz Philippi: I just need a motion to adjourn.

On MOTION by Ms. Brown seconded by Mr. Shaver with all in favor, the Meeting was adjourned.

Secretary /Assistant Secretary	Chairman / Vice Chairman

Veranda Landing	
Community Development District	

Approved Proposed Budget	
FY 2027	

Table of Contents

1	General Fund

2	Narratives

3-4	Debt Service Fund Series 2023

5	Assessment Schedule

Special Assessments - On Roll	
Interest income	
Carry Forward Surplus	

Veranda Landing	
Community Development District	
Approved Proposed Budget	
General Fund	

Adopted Budget
Description	
Actuals Thru	
Projected Next	
Projected Thru	Approved Proposed Budget	
FY2026	3/31/26	6 Months	9/30/26	FY 2027	

REVENUES:	

$	63,641	

$	59,630	

$	4,011	

$	63,641	

$	63,641	
	-	575	660	1,235	750	
	-	-	-	-	3,264	
TOTAL REVENUES	$	63,641	$	60,205	$	4,671	$	64,876	$	67,655	

EXPENDITURES:						
Administrative						

Engineering	$	3,000	$	1,270	$	1,730	$	3,000	$	5,000	
Attorney	9,000	3,309	5,691	9,000	10,000	
Annual Audit	3,744	-	3,600	3,600	3,750	
Assessment Administration	2,226	2,226	-	2,226	2,226	
Dissemination Agent	2,226	1,113	1,113	2,226	2,226	
Trustee Fees	4,434	3,892	-	3,892	4,434	
Management Fees	27,825	13,913	13,913	27,825	29,495	
Information Technology	557	279	279	557	590	
Website Maintenance	1,590	795	795	1,590	1,590	
Postage & Delivery	250	79	80	159	150	
Insurance General Liability	6,350	5,512	-	5,512	6,063	
Printing & Binding	264	1	49	50	156	
Legal Advertising	1,500	306	694	1,000	1,000	
Other Current Charges	500	293	507	800	800	
Dues, Licenses & Subscriptions	175	175	-	175	175	
TOTAL ADMINISTRATIVE	$	63,641	$	33,162	$	28,450	$	61,612	$	67,655	

TOTAL EXPENDITURES	$	63,641	$	33,162	$	28,450	$	61,612	$	67,655	

EXCESS REVENUES (EXPENDITURES)	$	-	$	27,043	$	(23,779)	$	3,264	$	-	

Neighborhood	Assessable Units	Net Assessment	Gross Assessment	FY26
Gross Per Unit	FY27
Gross Per Unit	Increase / (Decrease)	

Single Family	230	$	63,641	$	69,175	$	300.76	$	300.76	$	-	

TOTAL	230	$	63,641	$	69,175	

Veranda Landing	
Community Development District	
Budget Narrative	
Fiscal Year 2027	

REVENUES	
Special Assessments-Tax Roll	
The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the
operating expenditures during the Fiscal Year.	

Expenditures - Administrative	
Engineering	
The District's engineer will provide general engineering services to the District, i.e. attendance and preparation  for monthly board meetings, review of invoices, and other specifically requested assignments.	
Attorney	
The District’s Attorney, will be providing general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.	
Annual Audit	
The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from the previous year engagement plus anticipated increase.	
Assessment Administration	
GMS SF, LLC provides assessment services for closing lot sales, assessment roll services with the local Tax Collector and financial advisory services.	
Dissemination Agent	
The District is required by the Security and Exchange Commission to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.	
Trustee Fees	
The District bonds are held and administered by a Trustee at US Bank. This represents the trustee annual fee.	
Management Fees	
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-South Florida, LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement.	
Information Technology	
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services – South Florida, LLC.	
Website Maintenance	
Per Chapter 2014-22, Laws of Florida, all Districts must have a website to provide detailed information on the CDD as well as links to useful websites regarding Compliance issues. This website will be maintained by GMS-SF, LLC and updated monthly.	
Postage and Delivery	
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.	
Insurance General Liability	
The District's General Liability & Public Officials Liability Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount is based upon similar Community Development Districts.	
Printing and Binding	
Copies used in the preparation of agenda packages, required mailings, and other special projects.	
Legal Advertising	
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation.	
Other Current Charges	
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.	
Due, Licenses & Subscriptions	
The District is required to pay an annual fee to the Department of Economic Opportunity Community Affairs for $175.	

Veranda Landing	
Community Development District	
Approved Proposed Budget	
Debt Service Series 2023 Special Assessment Bonds	

Adopted Budget	
Actuals Thru	
Projected Next	
Projected Thru	Approved Proposed Budget	
Description	FY2026	3/31/26	6 Months	9/30/26	FY 2027	

REVENUES:

Special Assessments-On Roll	$	204,076	$	190,677	$	13,398	$	204,076	$	204,076	
Interest Earnings	5,000	4,420	580	5,000	5,000	
Carry Forward Surplus (1)	97,564	90,997	-	90,997	92,801	

TOTAL REVENUES	$	306,640	$	286,094	$	13,979	$	300,073	$	301,876	

EXPENDITURES:

Interest  - 12/15	
Interest	- 6/15	
Principal - 6/15	

$	77,975	$	77,975	$	-	$	77,975	$	76,850	
77,975	-	77,975	77,975	76,850	
50,000	-	50,000	50,000	50,000	

TOTAL EXPENDITURES	$	205,950	$	77,975	$	127,975	$	205,950	$	203,700	

Other Sources/(Uses)

Interfund transfer In/(Out)	$	-	$	(1,322)	$	-	$	(1,322)	$	-	

TOTAL OTHER SOURCES/(USES)	$	-	$	(1,322)	$	-	$	(1,322)	$	-	

TOTAL EXPENDITURES	$	205,950	$	79,297	$	127,975	$	207,272	$	203,700	

EXCESS REVENUES (EXPENDITURES)	$	100,690	$	206,797	$	(113,996)	$	92,801	$	98,176	

Interest Due 12/15/2027	 $	75,725 	
	 $	75,725 	

(1) Carry Forward is Net of Reserve Requirement

Neighborhood	Assessable Units	Net Assessment	Gross Assessment	FY26
Gross Per Unit	FY27
Gross Per Unit	Increase / (Decrease)	

Single Family	230	$	204,076	$	221,821	$	964.44	$	964.44	$	-	

TOTAL	230	$	204,076	$	221,821	

Veranda Landing	
Community Development District	
AMORTIZATION SCHEDULE	
Debt Service Series 2023 Special Assessment Bonds	

Period	Outstanding Balance	Coupon	Principal	Interest	Annual Debt Service	

12/15/23	$	3,025,000	4.50%	$	-	$	50,222	$	50,222	
06/15/24	3,025,000	4.50%	45,000	80,000		
12/15/24	2,980,000	4.50%	-	78,988	203,988	
06/15/25	2,980,000	4.50%	45,000	78,988		
12/15/25	2,935,000	4.50%	-	77,975	$	201,963	
06/15/26	2,935,000	4.50%	50,000	77,975		
12/15/26	2,885,000	4.50%	-	$	76,850	$	204,825	
06/15/27	2,885,000	4.50%	50,000	76,850		
12/15/27	2,835,000	4.50%	-	75,725	202,575	
06/15/28	2,835,000	4.50%	55,000	75,725		
12/15/28	2,780,000	4.50%	-	74,488	205,213	
06/15/29	2,780,000	4.50%	55,000	74,488		
12/15/29	2,725,000	4.50%	-	73,250	202,738	
06/15/30	2,725,000	4.50%	60,000	73,250		
12/15/30	2,665,000	5.25%	-	71,900	205,150	
06/15/31	2,665,000	5.25%	60,000	71,900		
12/15/31	2,605,000	5.25%	-	70,325	202,225	
06/15/32	2,605,000	5.25%	65,000	70,325		
12/15/32	2,540,000	5.25%	-	68,619	203,944	
06/15/33	2,540,000	5.25%	65,000	68,619		
12/15/33	2,475,000	5.25%	-	66,913	200,531	
06/15/34	2,475,000	5.25%	70,000	66,913		
12/15/34	2,405,000	5.25%	-	65,075	201,988	
06/15/35	2,405,000	5.25%	75,000	65,075		
12/15/35	2,330,000	5.25%	-	63,106	203,181	
06/15/36	2,330,000	5.25%	80,000	63,106		
12/15/36	2,250,000	5.25%	-	61,006	204,113	
06/15/37	2,250,000	5.25%	85,000	61,006		
12/15/37	2,165,000	5.25%	-	58,775	204,781	
06/15/38	2,165,000	5.25%	90,000	58,775		
12/15/38	2,075,000	5.25%	-	56,413	205,188	
06/15/39	2,075,000	5.25%	95,000	56,413		
12/15/39	1,980,000	5.25%	-	53,919	205,331	
06/15/40	1,980,000	5.25%	95,000	53,919		
12/15/40	1,885,000	5.25%	-	51,425	200,344	
06/15/41	1,885,000	5.25%	105,000	51,425		
12/15/41	1,780,000	5.25%	-	48,669	205,094	
06/15/42	1,780,000	5.25%	110,000	48,669		
12/15/42	1,670,000	5.25%	-	45,781	204,450	
06/15/43	1,670,000	5.25%	115,000	45,781		
12/15/43	1,555,000	5.50%	-	42,763	203,544	
06/15/44	1,555,000	5.50%	120,000	42,763		
12/15/44	1,435,000	5.50%	-	39,463	202,225	
06/15/45	1,435,000	5.50%	125,000	39,463		
12/15/45	1,310,000	5.50%	-	36,025	200,488	
06/15/46	1,310,000	5.50%	135,000	36,025		
12/15/46	1,175,000	5.50%	-	32,313	203,338	
06/15/47	1,175,000	5.50%	140,000	32,313		
12/15/47	1,035,000	5.50%	-	28,463	200,775	
06/15/48	1,035,000	5.50%	150,000	28,463		
12/15/48	885,000	5.50%	-	24,338	202,800	
06/15/49	885,000	5.50%	160,000	24,338		
12/15/49	725,000	5.50%	-	19,938	204,275	
06/15/50	725,000	5.50%	170,000	19,938		
12/15/50	555,000	5.50%	-	15,263	205,200	
06/15/51	555,000	5.50%	175,000	15,263		
12/15/51	380,000	5.50%	-	10,450	200,713	
06/15/52	380,000	5.50%	185,000	10,450		
12/15/52	195,000	5.50%	-	5,363	200,813	
06/15/53	195,000	5.50%	195,000	5,363	200,363	
					-	
TOTAL			$ 3,025,000	$ 3,117,372	$ 6,142,372	

Veranda Landing	
Community Development District	
Non-Ad Valorem Assessments Comparison	
FY 2026 - FY2027	

Neighborhood	
O&M Units	Bonds Units Series 2023	
Annual Maintenance Assessments	
Annual Debt Assessments	
Total Assessed Per Unit	
	
FY 2027	
FY2026	Increase/ (decrease)	
FY 2027	
FY2026	Increase/ (decrease)	
FY 2027	
FY2026	Increase/ (decrease)	

Single Family	

230	

230	

$300.76	

$300.76	

$0.00	

$964.44	

$964.44	

$0.00	

$1,265.20	

$1,265.20	

$0.00	
Total	230	230										

Page 5

RESOLUTION 2026-04
[FY 2027 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE VERANDA LANDING COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Veranda Landing Community Development District (“District”) prior to June 15, 2026, proposed budget(s) (“Proposed Budget”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local general-purpose government(s) having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing on the Proposed Budget and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website in accordance with Section 189.016, Florida Statutes; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE VERANDA LANDING COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. RECITALS

The foregoing recitals are hereby incorporated as findings of fact of the Board.

SECTION 2.  BUDGET

The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Veranda Landing Community Development District for the Fiscal Year Ending September 30, 2027.”

The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Section 189.016, Florida Statutes and shall remain on the website for at least two (2) years.

SECTION 3.  APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for FY 2027, the sum(s) set forth in Exhibit A to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated as set forth in Exhibit A.

SECTION 4.  BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2027 or within 60 days following the end of the FY 2027 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law. The District Manager or Treasurer must ensure that any amendments to the budget under this paragraph c. are posted on the District’s website in accordance with Section 189.016, Florida Statutes, and remain on the website for at least two (2) years.

SECTION 5. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 7th DAY OF May, 2026.

ATTEST:	VERANDA LANDING COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair / Vice Chair

Exhibit A:	FY 2027 Budget

RESOLUTION 2026-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VERANDA LANDING COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING NON-AD VALOREM SPECIAL ASSESSMENTS FOR FISCAL YEAR 2027; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Veranda Landing Community Development District (the “District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating, and maintaining infrastructure improvements, facilities, and services to the lands within the District; and
WHEREAS, the District is located in St. Lucie County, Florida (the “County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and
WHEREAS, the Board of Supervisors (the “Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the ﬁscal year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”), attached hereto as Exhibit A and incorporated by reference herein; and
WHEREAS, the District must obtain suﬃcient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and
WHEREAS, the provision of such services, facilities, and operations is a special and peculiar beneﬁt to lands within the District; and
WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose non-ad valorem special assessments (the “Assessments”) on beneﬁtted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the Assessments for operations and maintenance in the amount set forth in the Adopted Budget; and
WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2027; and
WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such Assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and
WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Veranda Landing Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit B and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certiﬁed to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE VERANDA LANDING COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. RECITALS. The foregoing recitals are hereby incorporated as ﬁndings of
fact of the Board.
SECTION 2. BENEFIT & ALLOCATION FINDINGS. The Board hereby ﬁnds and determines that the provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar beneﬁt to the lands within the District, which beneﬁt exceeds or equals the cost of the Assessments. The allocation of the Assessments to the specially beneﬁtted lands, as shown in Exhibits A and B, is hereby found to be fair and reasonable.
SECTION 3. ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection

of non-ad valorem special assessments, an Assessment for operation and maintenance is hereby imposed and levied on beneﬁtted lands within the District, and in accordance with Exhibits A and B. The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be eﬀective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance Assessments.
SECTION 4. COLLECTION. The collection of the operation and maintenance special Assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits A and B. The decision to collect non-ad valorem special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect such special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.
SECTION 5. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certiﬁed to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.
SECTION 6. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall ﬁle the updates in the District records.
SECTION 7. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not aﬀect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
SECTION 8. EFFECTIVE DATE. This Resolution shall take eﬀect upon the passage and
adoption of this Resolution by the Board.

PASSED AND ADOPTED this 7th day of May 2026.

ATTEST:	VERANDA LANDING COMMUNITY DEVELOPMENT DISTRICT

By:	
Secretary/Assistant Secretary	Chair / Vice Chair

Exhibit A:	Adopted Budget for Fiscal Year 2027
Exhibit B:	Assessment Roll

Parcel ID	# Units	O&M On Tax Roll	Debt on Tax Roll	Legal Description	
4434-705-0001-000-6	0	$	-	$	-	VERANDA PLAT NO. 9 (PB 110-7) OST-1 (1.171 AC - 51,011 SF) (	
4434-705-0002-000-3	0	$	-	$	-	VERANDA PLAT NO. 9 (PB 110-7) OST-2 (1.888 AC - 82,254 SF) (	
4434-705-0003-000-0	0	$	-	$	-	VERANDA PLAT NO. 9 (PB 110-7) WMT-1 (3.013 AC - 131,245 S	
4434-705-0004-000-7	0	$	-	$	-	VERANDA PLAT NO. 9 (PB 110-7) WMT-2 (1.840 AC - 80,142 SF	
4434-705-0005-000-4	0	$	-	$	-	VERANDA PLAT NO. 9 (PB 110-7) TRACT RA-1 (0.54 AC - 23,512	
4434-705-0006-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 1 LOT 1	
4434-705-0007-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 1 LOT 2	
4434-705-0008-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 1 LOT 3	
4434-705-0009-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 1 LOT 4	
4434-705-0010-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 1 LOT 5	
4434-705-0011-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 1 LOT 6	
4434-705-0012-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 1 LOT 7	
4434-705-0013-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 2 LOT 1	
4434-705-0014-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 2 LOT 2	
4434-705-0015-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 2 LOT 3	
4434-705-0016-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 2 LOT 4	
4434-705-0017-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 2 LOT 5	
4434-705-0018-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 2 LOT 6	
4434-705-0019-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 2 LOT 7	
4434-705-0020-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 3 LOT 1	
4434-705-0021-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 3 LOT 2	
4434-705-0022-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 3 LOT 3	
4434-705-0023-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 3 LOT 4	
4434-705-0024-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 3 LOT 5	
4434-705-0025-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 3 LOT 6	
4434-705-0026-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 4 LOT 1	
4434-705-0027-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 4 LOT 2	
4434-705-0028-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 4 LOT 3	
4434-705-0029-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 4 LOT 4	
4434-705-0030-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 4 LOT 5	
4434-705-0031-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 4 LOT 6	
4434-705-0032-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 5 LOT 1	
4434-705-0033-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 5 LOT 2	
4434-705-0034-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 5 LOT 3	
4434-705-0035-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 5 LOT 4	
4434-705-0036-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 5 LOT 5	
4434-705-0037-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 5 LOT 6	
4434-705-0038-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 5 LOT 7	
4434-705-0039-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 5 LOT 8	
4434-705-0040-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 6 LOT 1	
4434-705-0041-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 6 LOT 2	
4434-705-0042-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 6 LOT 3	
4434-705-0043-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 6 LOT 4	
4434-705-0044-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 6 LOT 5	
4434-705-0045-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 6 LOT 6	
4434-705-0046-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 6 LOT 7	
4434-705-0047-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 6 LOT 8	
4434-705-0048-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 7 LOT 1	
4434-705-0049-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 7 LOT 2	
4434-705-0050-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 7 LOT 3	
4434-705-0051-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 7 LOT 4	
4434-705-0052-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 7 LOT 5	
4434-705-0053-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 7 LOT 6	
4434-705-0054-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 7 LOT 7	
4434-705-0055-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 7 LOT 8	
4434-705-0056-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 8 LOT 1	
4434-705-0057-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 8 LOT 2	
4434-705-0058-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 8 LOT 3	
4434-705-0059-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 8 LOT 4	
4434-705-0060-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 8 LOT 5	
4434-705-0061-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 8 LOT 6	
4434-705-0062-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 9 LOT 1	
4434-705-0063-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 9 LOT 2	
4434-705-0064-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 9 LOT 3	

Exhibit B

)

Parcel ID	# Units	O&M On Tax Roll	Debt on Tax Roll	Legal Description	
4434-705-0065-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 9 LOT 4	
4434-705-0066-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 9 LOT 5	
4434-705-0067-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 9 LOT 6	
4434-705-0068-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 9 LOT 7	
4434-705-0069-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 10 LOT 1	
4434-705-0070-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 10 LOT 2	
4434-705-0071-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 10 LOT 3	
4434-705-0072-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 10 LOT 4	
4434-705-0073-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 10 LOT 5	
4434-705-0074-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 10 LOT 6	
4434-705-0075-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 11 LOT 1	
4434-705-0076-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 11 LOT 2	
4434-705-0077-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 11 LOT 3	
4434-705-0078-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 11 LOT 4	
4434-705-0079-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 11 LOT 5	
4434-705-0080-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 12 LOT 1	
4434-705-0081-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 12 LOT 2	
4434-705-0082-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 12 LOT 3	
4434-705-0083-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 12 LOT 4	
4434-705-0084-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 12 LOT 5	
4434-705-0085-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 12 LOT 6	
4434-705-0086-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 12 LOT 7	
4434-705-0087-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 13 LOT 1	
4434-705-0088-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 13 LOT 2	
4434-705-0089-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 13 LOT 3	
4434-705-0090-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 13 LOT 4	
4434-705-0091-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 13 LOT 5	
4434-705-0092-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 13 LOT 6	
4434-705-0093-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 13 LOT 7	
4434-705-0094-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 13 LOT 8	
4434-705-0095-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 14 LOT 1	
4434-705-0096-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 14 LOT 2	
4434-705-0097-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 14 LOT 3	
4434-705-0098-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 14 LOT 4	
4434-705-0099-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 14 LOT 5	
4434-705-0100-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 14 LOT 6	
4434-705-0101-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 14 LOT 7	
4434-705-0102-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 14 LOT 8	
4434-705-0103-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 15 LOT 1	
4434-705-0104-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 15 LOT 2	
4434-705-0105-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 15 LOT 3	
4434-705-0106-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 15 LOT 4	
4434-705-0107-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 15 LOT 5	
4434-705-0108-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 15 LOT 6	
4434-705-0109-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 15 LOT 7	
4434-705-0110-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 15 LOT 8	
4434-705-0111-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 16 LOT 1	
4434-705-0112-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 16 LOT 2	
4434-705-0113-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 16 LOT 3	
4434-705-0114-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 16 LOT 4	
4434-705-0115-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 16 LOT 5	
4434-705-0116-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 16 LOT 6	
4434-705-0117-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 16 LOT 7	
4434-705-0118-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 16 LOT 8	
4434-705-0119-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 17 LOT 1	
4434-705-0120-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 17 LOT 2	
4434-705-0121-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 17 LOT 3	
4434-705-0122-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 17 LOT 4	
4434-705-0123-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 17 LOT 5	
4434-705-0124-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 17 LOT 6	
4434-705-0125-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 17 LOT 7	
4434-705-0126-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 17 LOT 8	
4434-705-0127-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 18 LOT 1	
4434-705-0128-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 18 LOT 2	
4434-705-0129-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 18 LOT 3	
4434-705-0130-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 18 LOT 4	

Parcel ID	# Units	O&M On Tax Roll	Debt on Tax Roll	Legal Description	
4434-705-0131-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 18 LOT 5	
4434-705-0132-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 18 LOT 6	
4434-705-0133-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 18 LOT 7	
4434-705-0134-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 19 LOT 1	
4434-705-0135-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 19 LOT 2	
4434-705-0136-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 19 LOT 3	
4434-705-0137-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 19 LOT 4	
4434-705-0138-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 19 LOT 5	
4434-705-0139-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 19 LOT 6	
4434-705-0140-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 19 LOT 7	
4434-705-0141-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 19 LOT 8	
4434-705-0142-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 20 LOT 1	
4434-705-0143-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 20 LOT 2	
4434-705-0144-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 20 LOT 3	
4434-705-0145-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 21 LOT 1	
4434-705-0146-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 21 LOT 2	
4434-705-0147-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 21 LOT 3	
4434-705-0148-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 21 LOT 4	
4434-705-0149-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 21 LOT 5	
4434-705-0150-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 21 LOT 6	
4434-705-0151-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 22 LOT 1	
4434-705-0152-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 22 LOT 2	
4434-705-0153-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 22 LOT 3	
4434-705-0154-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 22 LOT 4	
4434-705-0155-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 22 LOT 5	
4434-705-0156-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 22 LOT 6	
4434-705-0157-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 22 LOT 7	
4434-705-0158-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 23 LOT 1	
4434-705-0159-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 23 LOT 2	
4434-705-0160-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 23 LOT 3	
4434-705-0161-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 23 LOT 4	
4434-705-0162-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 23 LOT 5	
4434-705-0163-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 23 LOT 6	
4434-705-0164-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 24a LOT 1	
4434-705-0165-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 24a LOT 2	
4434-705-0166-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 24A LOT 3	
4434-705-0167-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 24a LOT 4	
4434-705-0168-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 24a LOT 5	
4434-705-0169-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 24b LOT 1	
4434-705-0170-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 24b LOT 2	
4434-705-0171-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 24b LOT 3	
4434-705-0172-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 24b LOT 4	
4434-705-0173-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 25 LOT 1	
4434-705-0174-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 25 LOT 2	
4434-705-0175-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 25 LOT 3	
4434-705-0176-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 25 LOT 4	
4434-705-0177-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 25 LOT 5	
4434-705-0178-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 25 LOT 6	
4434-705-0179-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 25 LOT 7	
4434-705-0180-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 25 LOT 8	
4434-705-0181-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 26 LOT 1	
4434-705-0182-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 26 LOT 2	
4434-705-0183-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 26 LOT 3	
4434-705-0184-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 26 LOT 4	
4434-705-0185-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 26 LOT 5	
4434-705-0186-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 26 LOT 6	
4434-705-0187-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 26 LOT 7	
4434-705-0188-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 26 LOT 8	
4434-705-0189-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 27a LOT 1	
4434-705-0190-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 27a LOT 2	
4434-705-0191-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 27a LOT 3	
4434-705-0192-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 27b LOT 1	
4434-705-0193-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 27b LOT 2	
4434-705-0194-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 27b LOT 3	
4434-705-0195-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 27b LOT 4	
4434-705-0196-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 28 LOT 1	

Parcel ID	# Units	O&M On Tax Roll	Debt on Tax Roll	Legal Description	
4434-705-0197-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 28 LOT 2	
4434-705-0198-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 28 LOT 3	
4434-705-0199-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 29 LOT 1	
4434-705-0200-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 29 LOT 2	
4434-705-0201-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 29 LOT 3	
4434-705-0202-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 29 LOT 4	
4434-705-0203-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 29 LOT 5	
4434-705-0204-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 29 LOT 6	
4434-705-0205-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 30 LOT 1	
4434-705-0206-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 30 LOT 2	
4434-705-0207-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 30 LOT 3	
4434-705-0208-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 30 LOT 4	
4434-705-0209-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 30 LOT 5	
4434-705-0210-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 30 LOT 6	
4434-705-0211-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 31 LOT 1	
4434-705-0212-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 31 LOT 2	
4434-705-0213-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 31 LOT 3	
4434-705-0214-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 31 LOT 4	
4434-705-0215-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 31 LOT 5	
4434-705-0216-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 31 LOT 6	
4434-705-0217-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 32 LOT 1	
4434-705-0218-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 32 LOT 2	
4434-705-0219-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 32 LOT 3	
4434-705-0220-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 32 LOT 4	
4434-705-0221-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 32 LOT 5	
4434-705-0222-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 32 LOT 6	
4434-705-0223-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 32 LOT 7	
4434-705-0224-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 33 LOT 1	
4434-705-0225-000-2	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 33 LOT 2	
4434-705-0226-000-9	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 33 LOT 3	
4434-705-0227-000-6	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 33 LOT 4	
4434-705-0228-000-3	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 33 LOT 5	
4434-705-0229-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 33 LOT 6	
4434-705-0230-000-0	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 33 LOT 7	
4434-705-0231-000-7	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 34 LOT 1	
4434-705-0232-000-4	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 34 LOT 2	
4434-705-0233-000-1	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 34 LOT 3	
4434-705-0234-000-8	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 34 LOT 4	
4434-705-0235-000-5	1	$	300.76	$	964.44	VERANDA PLAT NO. 9 (PB 110-7) BLK 34 LOT 5	
4434-705-0236-000-2	0	$	-	$	-	VERANDA PLAT NO. 9 (PB 110-7) RD R/WS (4.806 AC - 209,334	
Totals	230	$	69,174.80	$	221,821.20		

BOARD OF SUPERVISORS MEETING DATES VERANDA LANDING COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2026/2027
The Board of Supervisors of the Veranda Landing Community Development District will hold their regular meetings for the Fiscal Year 2026/2027 at 2:00 p.m., at 2160 NW Reserve Park Trace, Port St. Lucie, Florida 34986-3223 on the first Thursday:

October 1, 2026
November 5, 2026
December 3, 2026
January 7, 2027
February 4, 2027
March 4, 2027
April 1, 2027
May 6, 2027
June 3, 2027
July 1, 2027
August 5, 2027
September 2, 2027

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services, LLC, 5385 North Nob Hill Road, Sunrise, Florida 33351, (954) 721-8681, or on the District’s website at http://www.verandalandingcdd.com

There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (904) 940-5850 at least three (3) business days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.

A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.
Andressa Hinz Philippi Manager

Public Search Results
In the search results grid, organization names are linked to coordinator contact information. The [?l links display the relevant contact information. The coordinator is the person who is responsible for adding/removing individuals from the filer list.
When a form is logged, the status will contain the date received and the message "Form Available Soon". When the Form becomes available online, the Filing Requirement Fulfilled status will have a link to "View Form" for electronic forms and (not available online) for any paper forms.
Section 112.31445, Florida Statutes. requires that all forms filed in the Electronic Financial Disclosure Management System (EFDMS) be posted online. Before being posted online, any information required by law to be maintained as confidential must be redacted. This process is not automated and may take up to five business days.

Export to Excel O I

Suborganization  v I Board of Supervisors	V

PID	FORM YEAR	NAME
A	ORGANIZATION($)	FILING REQUIREMENT	FILING REQUIREMENT FULFILLED	FILINGS	

305746	
2025	
Kayla
Aranson	
Seagrove Community Development District - Board of Supervisors [71	
Form 1 with COE [7]	0	
Form 1 Not Filed	
View
Filing�	

304672	
2025	
Bojana Brown	. Bent Creek Community Development District - Board of Supervisors [71
. Everlands Community Development District - Board of Supervisors [71
. Everlands II Community Development District - Board of Supervisors [71
. Mayfair Community Development District (Brevard Co.) - Board of Supervisors [71
. Veranda Landing Community Development District - Board of Supervisors [7]	
Form 1 with COE [7]	0	
Form 1- 3/19/2026	Yim
EilioQi	

304673	
2025	
Haley Mae Mall Nora	. Bent Creek Community Development District - Board of Supervisors [71
. Everlands Community Development District - Board of Supervisors [71
. Everlands II Community Development District - Board of Supervisors [71
. Mayfair Community Development District (Brevard Co.) - Board of Supervisors [71
. Veranda Landing Community Development District - Board of Supervisors [7]	
Form 1 with COE [7]	0	
Form 1 Not Filed	
View Eilio9i	

209185	
2025	
GREGOR
VJ
PETTIB
ON	. Bent Creek Community Development District - Board of Supervisors [71
Emerald Lakes Community Development District - Board of Supervisors [71
. Everlands Community Development District - Board of Supervisors [71
Everlands II Community Development District - Board of Supervisors [71
Mayfair Community Development District (Brevard Co.) - Board of Supervisors [71
. Port st. Lucie - Planning And Zoning Board [7]
Seagrove Community Development District - Board of Supervisors [71	
Form 1 with COE [7]	0	
Form 1 Not Filed	
View Eilio9i	

276654	
2025	
Jared Shaver	. Bent Creek Community Development District - Board of Supervisors [71
. Emerald Lakes Community Development District - Board of Supervisors [71
Everlands Community Development District - Board of Supervisors [71
. Everlands II Community Development District - Board of Supervisors [71
. Mayfair Community Development District (Brevard Co.) - Board of Supervisors [71
Seagrove Community Development District - Board of Supervisors [71
. Veranda Landing Community Development District - Board of Supervisors [7]	
Form 1 with COE [7]	0	
Form 1 Not Filed	
View Filing�	
1-SofS	Rows per page: 25•			<<	0	»	

Memorandum To:	Veranda Landing Board of Supervisors
From: District Management
Date: May, 2026
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all special districts by the Florida Legislature during its 2026 legislative session. Starting on October 1, 2026, or by the end of the ﬁrst full ﬁscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2027), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identiﬁed the following key categories to focus on for Fiscal Year 2027 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reﬂects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form

Veranda Landing Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2026 – September 30, 2027

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised per Florida statute on at least two
mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District
Management.
Achieved: Yes ☐ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal
budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible
to the public as evidenced by corresponding documents on the CDD’s website.

Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Veranda Landing Community Development District

District Manager:		Date:	 Print Name:	 
Veranda Landing Community Development District

Memorandum To:	Veranda Landing Board of Supervisors
From: District Management
Date: October 1, 2026
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all special districts by the Florida Legislature during its 2025 legislative session. Starting on October 1, 2025, or by the end of the ﬁrst full ﬁscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2026), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identiﬁed the following key categories to focus on for Fiscal Year 2026 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reﬂects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as Exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form

Veranda Landing Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2025 – September 30, 2026

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☑ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication. Standard: 100% of meetings were advertised per Florida statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☑ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District
Management.
Achieved: Yes ☑ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections Objective: Field manager and/or district manager will conduct inspections per
District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☑ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☑ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal
budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☑ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible
to the public as evidenced by corresponding documents on the CDD’s website. Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☑ No ☐

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☑ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Veranda Landing Community Development District

District Manager:		Date:	 Print Name:	 
Veranda Landing Community Development District

Per Florida Statute 190.006(3)(a)2.d., the number of registered voters in the Community Development District(s), based on the previous mapping forwarded by your organization, is provided below as of April 15, 2026. If any of your mapping information has changed, please forward the applicable documentation to our o�ice as soon as possible.

CDD NAME	REGISTERED VOTERS	
Bent Creek	480	
Cooper Creek	1,056	
Creekside	420	
Portofino Isles	1,300	
Portofino Landings	213	
Portofino Shores	788	
Reserve	1,275	
Veranda Landing	184	
River Place	736	
Tesoro	446	
Verano 1	1,454	
Verano 2	2,445	
Verano 3	1,376	
Verano 4	218	
Verano 5	0	
Verano Center	12	
Waterstone	836	

Veranda Landing
COMMUNITY DEVELOPMENT DISTRICT

Check Register
Fiscal Year 2026

Date	check #'s	Amount	

Feb 2026	

88- 89	

$7,067.02	

Mar 2026	
90- 93	
$4,993.91	
	TOTAL	$12,060.93	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/21/26	PAGE	1
*** CHECK DATES 02/01/2026 - 03/31/2026 ***	VERANDA LANDINGS - GF
BANK A VERANDA LANDING CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/17/26 00003 11/30/25 196253	202511 310-51300-31500	*	699.20
NOV 25 - GENERAL COUNSEL
12/31/25 196763	202512 310-51300-31500	*	500.00
DEC 25 - GENERAL COUNSEL
1/31/26 197110	202601 310-51300-31500	*	500.00
JAN 26 - GENERAL COUNSEL
BILLING COCHRAN, P.A.	1,699.20 000088

2/17/26 00001	1/01/26	
	1/01/26	
	1/01/26	
	1/01/26	
	1/01/26	
	2/01/26	
	2/01/26	
	2/01/26	
	2/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
42	202601 310-51300-34000	*	2,318.75
JAN 26 - MGMT FEES
42	202601 310-51300-35100	*	46.42
JAN 26 - COMPUTER TIME
42	202601 310-51300-31300	*	185.50
JAN 26 - DISSEMINATION
42	202601 310-51300-49500	*	132.50
JAN 26 - WEBSITE ADMIN
42	202601 310-51300-42000	*	1.48
JAN 26 - POSTAGE
43	202602 310-51300-34000	*	2,318.75
FEB 26 - MGMT FEES
43	202602 310-51300-35100	*	46.42
FEB 26 - COMPUTER TIME
43	202602 310-51300-31300	*	185.50
FEB 26 - DISSEMINATION
43	202602 310-51300-49500	*	132.50
FEB 26 - WEBSITE ADMIN
GMS-SF, LLC	5,367.82 000089
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/06/26 00003 10/31/25 195929	202510 310-51300-31500	*	500.00
OCT 25 - GENERAL COUNSEL
BILLING COCHRAN, P.A.	500.00 000090
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/06/26 00011	2/26/26 103094	202601 310-51300-31100	*	1,270.00

INC.		
- - -	-	-	-	-	-	- -	-	-	-	-	-	
						*						

NOV-JAN26 - ENGINEER.SVCS

CULPEPPER & TERPENING,

3/06/26 00001	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
44	202603 310-51300-34000
MAR 26 - MGMT FEES
44	202603 310-51300-35100
MAR 26 - COMPUTER TIME
44	202603 310-51300-31300
MAR 26 - DISSEMINATION
44	202603 310-51300-49500
MAR 26 - WEBSITE ADMIN
44	202603 310-51300-42000

	*
*
*
*		
- - -	-	-	-	-	- - -	-	-	-	-	-	

MAR 26 - POSTAGE

1,270.00 000091
- - - - - - - - - - - - -
2,318.75
46.42
185.50
132.50
.74

GMS-SF, LLC	2,683.91 000092

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VERD VERANDA LAND'G SNEEROOA

- - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/21/26	PAGE	2
*** CHECK DATES 02/01/2026 - 03/31/2026 ***	VERANDA LANDINGS - GF
BANK A VERANDA LANDING CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/17/26 00003	2/28/26 197446	202602 310-51300-31500	*	540.00
FEB 26 - GENERAL COUNSEL
BILLING COCHRAN, P.A.	540.00 000093
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	12,060.93
TOTAL FOR REGISTER	12,060.93

VERD VERANDA LAND'G SNEEROOA

Veranda Landing	
Community Development District	

Unaudited Financial Reporting	
March 31, 2026	

Table of Contents

	Balance Sheet

	General Fund

	Debt Service Fund Series 2023

	Capital Project Fund Series 2023

	Month to Month

	Long Term Debt Report

	Assessment Receipt Schedule

Veranda Landing	
Community Development District	
Combined Balance Sheet	
March 31, 2026	

General	Debt Service	Capital Reserve	Totals	
Fund	Fund	Fund	Governmental Funds	

Assets:	
Cash:	
Operating Account	
Due from General Fund	

$	4,976	
-	

$	-	
3,021	

$	-	
-	

$	4,976	
3,021	

Investments:	
State Board of Administration	
Series 2023	
Reserve	
Revenue	
Constuction	

50,575	-	-	50,575

-	
-	
-	

102,666	
210,824	
-	

-	
-	
36,838	

102,666	
210,824	
36,838	

Total Assets	$	55,551	$	316,511	$	36,838	$	408,900	
Liabilities:	
Accounts Payable	$	570	$	-		$	-		$	570	
Due to Debt Service	3,021		-		-	3,021	

Total Liabilites	$	3,591	$	-	$	-	$	3,591

Fund Balance:	
Restricted for:	
Debt Service	
Capital Project	
Unassigned	

$	-	$	316,511	
-	-	
51,961	-	

$	-	
36,838	
-	

$	316,511	
36,838	
51,961	

Total Liabilities & Fund Balance	$	55,551	$	316,511	$	36,838	$	408,900

Total Fund Balances	$	51,961	$	316,511	$	36,838	$	405,309

Veranda Landing	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/26	Thru 03/31/26	Variance	

Revenues:		
Special Assessments - On Roll	$	63,641	
Interest Income	-	

$	63,641	
-	

$	59,630	
575	

$	(4,011)	
575	

Total Revenues	$	63,641	$	63,641	$	60,205	$	(3,436)	

Expenditures:					
General & Administrative:					
Engineering	$	3,000	$	1,500	$	1,270	$	230	
Attorney	9,000	4,500	3,309	1,191	
Annual Audit	3,744	-	-	-	
Assessment Administration	2,226	2,226	2,226	-	
Dissemination Agent	2,226	1,113	1,113	-	
Trustee Fees	4,434	4,434	3,892	542	
Management Fees	27,825	13,913	13,913	-	
Information Technology	557	279	279	(0)	
Website Maintenance	1,590	795	795	-	
Postage & Delivery	250	125	79	46	
Insurance General Liability	6,350	6,350	5,512	838	
Printing & Binding	264	132	1	131	
Legal Advertising	1,500	750	306	444	
Other Current Charges	500	250	293	(43)	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	63,641	$	36,541	$	33,162	$	3,379	

Total Expenditures	$	63,641	$	36,541	$	33,162	$	3,379	

Excess (Deficiency) of Revenues over Expenditures	$	-	$	27,100	$	27,043	$	(57)	

Net Change in Fund Balance	$	-	$	27,100	$	27,043	$	(57)	
	
Fund Balance - Beginning	$	-		$	24,917		
	
Fund Balance - Ending	$	-		$	51,961		

Veranda Landing	
Community Development District	
Debt Service Fund Series 2023	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/26	Thru 03/31/26	Variance	

Revenues:		
Special Assessments - On Roll	$	204,076	
Interest Income	5,000	

$	204,076	
2,500	

$	190,677	
4,420	

$	(13,398)	
1,920	

Total Revenues	$	209,076	$	206,576	$	195,097	$	(11,479)	
Expenditures:		
Interest Expense - 12/15	$	77,975	$	77,975	$	77,975	$	-	
Interest Expense - 6/15	77,975	-	-	-	
Principal Expense - 6/15	50,000	-	-	-	
Total Expenditures	$	205,950	$	77,975	$	77,975	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	3,126	$	128,601	$	117,122	$	(11,479)	

Transfer In/(Out)	$	-	

Other Financing Sources/(Uses):

$	-	$

(1,902)	$

(1,902)

Total Other Financing Sources/(Uses)	$	-	$	-	$	(1,902)	$	(1,902)	
		
Net Change in Fund Balance	$	3,126	$	128,601	$	115,220	$	(13,381)	
		
Fund Balance - Beginning	$	97,564	$	201,291	
		
Fund Balance - Ending	$	100,690	$	316,511	

Veranda Landing	
Community Development District	
Capital Projects Fund Series 2023	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/26	Thru 03/31/26	Variance	

Revenues		
Interest Income	$	-	

$	-	$

654	$

654

Total Revenues	$	-	$	-	$	654	$	654	

Expenditures:		
Capital Outlay	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	654	$	654	

Other Financing Sources/(Uses)

Transfer In/(Out)	$	-	

$	-	$

1,902	$

1,902

Total Other Financing Sources (Uses)	$	-	$	-	$	1,902	$	1,902	

Net Change in Fund Balance	$	-	$	-	$	2,556	$	2,556	
				
Fund Balance - Beginning	$	-		$	34,282	
				
Fund Balance - Ending	$	-		$	36,838	

Veranda Landing	
Community Development District	
Month to Month	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	

Revenues:														
Special Assessments - On Roll	$	-	$	3,812	$	52,679	$	1,680	$	581	$	878	$	-	$	-	$	-	$	-	$	-	$	-	$	59,630	
Interest Income	1	17	81	165	148	164	-	-	-	-	-	-	575	

Total Revenues	$	1	$	3,829	$  52,759	$	1,845	$	729	$	1,042	$	-	$	-	$	-	$	-	$	-	$	-	$	60,205	

Expenditures:														
General & Administrative:														
Engineering	$	-	$	-	$	-	$	1,270	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,270	
Attorney	500	699	500	500	540	570	-	-	-	-	-	-	3,309	
Annual Audit	-	-	-	-	-	-	-	-	-	-	-	-	-	
Assessment Administration	2,226	-	-	-	-	-	-	-	-	-	-	-	2,226	
Dissemination Agent	186	186	186	186	186	186	-	-	-	-	-	-	1,113	
Trustee Fees	3,892	-	-	-	-	-	-	-	-	-	-	-	3,892	
Management Fees	2,319	2,319	2,319	2,319	2,319	2,319	-	-	-	-	-	-	13,913	
Information Technology	46	46	46	46	46	46	-	-	-	-	-	-	279	
Website Maintenance	133	133	133	133	133	133	-	-	-	-	-	-	795	
Postage & Delivery	1	37	39	1	-	1	-	-	-	-	-	-	79	
Insurance General Liability	5,512	-	-	-	-	-	-	`	-	-	-	-	5,512	
Printing & Binding	1	-	-	-	-	-	-	-	-	-	-	-	1	
Legal Advertising	306	-	-	-	-	-	-	-	-	-	-	-	306	
Other Current Charges	41	47	56	32	56	60	-	-	-	-	-	-	293	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total General & Administrative	$  15,337	$	3,467	$	3,278	$	4,487	$	3,279	$	3,314	$	-	$	-	$	-	$	-	$	-	$	-	$	33,162	

Total Expenditures	$  15,337	$	3,467	$	3,278	$	4,487	$	3,279	$	3,314	$	-	$	-	$	-	$	-	$	-	$	-	$	33,162	

Net Change in Fund Balance	$ (15,337)	$	362	$  49,481	$  (2,642)	$  (2,551)	$  (2,271)	$	-	$	-	$	-	$	-	$	-	$	-	$	27,043	

Page 5

Veranda Landing	
Community Development District	
Long Term Debt Report	

	

	

	

Special Assessment Bonds	
Series 2023	
Original Issue Amount: Term 1:	
$3,025,000.00

$360,000.00	
Interest Rate:	4.50%	
Maturity Date:	June 15, 2030	
Term 2:	$1,110,000.00	
Interest Rate:	5.25%	
Maturity Date:	June 15, 2043	
Term 3:	$1,555,000.00	
Interest Rate:	5.00%	
Maturity Date:	June 15, 2053	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$102,666	
Reserve Fund Balance	102,666	
Bonds Outstanding - 10/1/2023	$3,025,000	
Less: Principal Payment - 6/15/2024	($45,000)	
Less: Principal Payment - 6/15/2025	($45,000)	
Current Bonds Outstanding	$2,710,015	

Page 6

Veranda Landing
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts -St Lucie County Fiscal Year 2026

Gross Assessments	$	69,175	$	221,821	$	290,996	
Net Assessments	$	63,641	$	204,076	$	267,716	
Allocation in %	24%	76%	100%	

ON ROLL ASSESSMENTS

Date	
Gross Amount	Discount/
(Penalty)	
Commission	
Interest	Property
Appraiser	Net Receipts	
O&M Portion	2018
Debt Service	
Total	

11/10/25	
$	606	
$	32	
$	11	
$	-	
$	-	$	563	
$	133.81	
$	429.08	
$	563	
11/17/25	5,061	202	97	-	-	4,761	1,132	3,629	4,761	
11/21/25	11,387	455	219	-	-	10,713	2,547	8,166	10,713	
12/02/25	15,182	607	292	-	-	14,284	3,395	10,888	14,284	
12/08/25	194,841	7,794	3,741	-	-	183,306	43,575	139,731	183,306	
12/08/25	-	-	-	-	(5,820)	(5,820)	(1,384)	(4,436)	(5,820)	
12/12/25	24,039	962	462	-	-	22,616	5,376	17,240	22,616	
12/19/25	5,061	152	98		4,811	1,144	3,667	4,811	
12/31/25	2,530	76	49	-	-	2,405	572	1,834	2,405	
01/06/26	1,265	38	25	-	-	1,203	286	917	1,203	
01/09/26	-	-	-	167	-	167	167	-	167	
01/09/26	330	10	6	-	-	313	74	239	313	
01/09/26	1,265	38	25	-	-	1,203	286	917	1,203	
01/16/26	1,265	25	25	-	-	1,215	289	926	1,215	
01/26/26	1,265	25	25	-	-	1,215	289	926	1,215	
01/30/26	1,265	25	25	-	-	1,215	289	926	1,215	
02/06/26	1,265	25	25	-	-	1,215	289	926	1,215	
02/27/26	1,265	13	25	-	-	1,228	292	936	1,228	
03/06/26	1,265	13	25	-	-	1,228	292	936	1,228	
03/13/26	1,265	13	25	-	-	1,228	292	936	1,228	
03/20/26	1,265	-	25	-	-	1,240	295	945	1,240	
TOTAL	$	271,689	$	10,505	$	5,224	$	167	$	(5,820)  $	250,307	$	59,630	$	190,677	$	250,307	

$

93%
19,307

Percent Collected Balance Remaining to Collect

Page 7