BOCA RATON, FL (Boca Post) (Copyright © 2026) — A Boca Raton property owner has filed a civil complaint in Palm Beach County Circuit Court challenging the 2025 tax assessment on property at 301 E. Yamato Road, arguing the valuation used for ad valorem tax purposes is unlawful and too high.
According to the complaint, MCM 301 Yamato LLC v. Dorothy Jacks, as the Property Appraiser of Palm Beach County, Florida; Anne M. Gannon, as the Tax Collector of Palm Beach County, Florida; and Jim Zingale, as the Executive Director of the Florida Department of Revenue, Case No. 502026CA004325XXXAMB, was filed April 16, 2026, in the Circuit Court of the Fifteenth Judicial Circuit in and for Palm Beach County.
The plaintiff, MCM 301 Yamato LLC, says it owns the property at 301 E. Yamato Road in Boca Raton and that the parcel’s 2025 valuation for tax purposes is now the subject of the lawsuit. The complaint identifies the parcel number as 06-43-47-05-00-000-5010. Lowndes, Drosdick, Doster, Kantor & Reed, P.A., through attorney S. Brendan Lynch, is listed as counsel for the plaintiff. No defense law firm is listed in the complaint.
According to the filing, the Palm Beach County Value Adjustment Board issued and mailed its final decision on March 12, 2026. The complaint says the lawsuit was timely filed after that decision and that all conditions precedent had been satisfied.
The lawsuit challenges both the market value and assessed value set for tax year 2025. The complaint states the market value assigned to the property was $48,890,298 and the assessed value was also listed at $48,890,288. MCM 301 Yamato LLC claims that assessment exceeds the property’s just and fair market value.
In the complaint, the plaintiff alleges Palm Beach County Property Appraiser Dorothy Jacks did not properly apply Section 193.011 of the Florida Statutes and instead used an unlawful assessment approach. The suit further claims the assessment was discriminatory, was based on practices different from those used on comparable properties in the county, included intangible property in violation of the Florida Constitution, and relied on a method the plaintiff describes as unrealistic, unjust, excessive, and arbitrary. Those are allegations made by the plaintiff in the complaint and have not been proven in court.
The complaint also says the allegedly inflated valuation caused the property’s 2025 taxes to substantially exceed what would have been owed had the parcel been properly assessed. It states the taxes were paid for 2025, less the 4% early-payment discount, and says that payment was not an admission the tax was properly due. An attached exhibit included a payment history record for tax year 2025.
MCM 301 Yamato LLC is asking the court to declare that the 2025 market and assessed values exceeded just value or were otherwise unlawful, unequal, or invalid. The plaintiff also asks the court to establish the lawful value for 2025 or send the matter back to the property appraiser with instructions to comply with Florida law, set aside the assessment to the extent it exceeded fair market value, and order a refund of any excess taxes paid, along with statutory interest.
The original complaint, MCM 301 Yamato LLC v. Dorothy Jacks, as the Property Appraiser of Palm Beach County, Florida; Anne M. Gannon, as the Tax Collector of Palm Beach County, Florida; and Jim Zingale, as the Executive Director of the Florida Department of Revenue, Case No. 502026CA004325XXXAMB, as filed April 16, 2026, with the Palm Beach County Clerk of Court, can be viewed at the PBC Clerk of Court.
Boca Post reports regularly on civil filings in Palm Beach County courts. Readers can browse recent cases in our Boca Raton lawsuits coverage.
