BOCA RATON, FL (Boca Post) (Copyright © 2026) — CP Boca Plaza LLC has filed a lawsuit in Palm Beach County Circuit Court challenging the 2025 tax assessment on a Boca Raton commercial property valued by the county at more than $52 million.
The complaint, filed April 23, 2026, in the Circuit Court of the Fifteenth Judicial Circuit in and for Palm Beach County, is captioned CP Boca Plaza LLC v. Dorothy Jacks, Anne M. Gannon and Jim Zingale, Case No. 502026CA004551XXXAMB. The defendants are named in their official capacities as Palm Beach County Property Appraiser, Palm Beach County Tax Collector and executive director of the Florida Department of Revenue.
CP Boca Plaza LLC is represented by S. Brendan Lynch of Lowndes, Drosdick, Doster, Kantor & Reed, P.A., according to the complaint. No defense law firm is listed in the filing.
The lawsuit concerns real property at 5355 Town Center Road in Boca Raton, identified in the complaint by parcel number 06-42-47-23-40-000-0010. CP Boca Plaza LLC says it owns the property and was responsible for the 2025 property taxes on it.
According to the complaint, the Palm Beach County Value Adjustment Board issued and mailed its final decision on the property on March 12, 2026. The company says the lawsuit was timely filed and that all conditions required before filing the case were satisfied.
The complaint challenges the legality and validity of the 2025 ad valorem assessment for the parcel. It says the Palm Beach County Property Appraiser assigned both a market value and assessed value of $52,179,428 for 2025.
CP Boca Plaza LLC alleges that assessment exceeds the just and fair market value of the property. The company claims the assessment is unlawful or invalid because, among other things, the Property Appraiser did not properly consider Florida Statute Section 193.011 and used an assessment approach the plaintiff says was inconsistent with state law and the Florida Constitution.
The complaint also claims the assessment was discriminatory because the property was assessed at a higher valuation than other taxable property of similar class, nature, character, use and condition in Palm Beach County. It further alleges the assessment was based on valuation practices different from those generally applied to comparable property in the county.
CP Boca Plaza LLC also claims the assessment included the value of intangible property, which the complaint says violates the Florida Constitution. The company alleges the method used was unrealistic, unjust, excessive and arbitrary.
Those claims are allegations made by the plaintiff. They have not been proven in court.
The filing says CP Boca Plaza LLC paid the 2025 taxes due on the property, less a 4 percent early payment discount in November. The complaint says that payment was not an admission that the tax was owed and does not prevent the company from bringing the lawsuit.
An exhibit attached to the complaint shows a 2025 payment history entry for the parcel with an amount paid of $912,361.79 on Nov. 21, 2025.
The lawsuit asks the court to find that the 2025 market and assessed values exceed just value or that the property was unlawfully, unequally or invalidly over-assessed. CP Boca Plaza LLC also asks the court to establish the lawful value or send the assessment back to the Property Appraiser with instructions to comply with Florida law.
The company is also seeking to have the 2025 assessment and resulting taxes set aside to the extent they exceed the property’s just or fair market value. The complaint asks for a refund of taxes paid above what would be owed on a corrected assessment, along with statutory interest and costs.
The original complaint, CP Boca Plaza LLC v. Dorothy Jacks, Anne M. Gannon and Jim Zingale, Case No. 502026CA004551XXXAMB, as filed April 23, 2026, with the Palm Beach County Clerk of Court, can be viewed here.
Palm Beach County court records show civil complaints filed throughout the year. Boca Post tracks those filings in our Boca Raton lawsuits coverage.
