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TRIM Notices [Lowndes Legal Talk]

August 25, 2020

Tune in to Lowndes Legal Talk featuring attorneys Brendan Lynch and Brian Smith discussing TRIM notices and property valuation, including the possible effects of COVID-19 on property values.

Lowndes Legal Talk is a video and podcast series designed to provide you with perspectives on the legal and business issues affecting you.

View additional videos here, or listen on your preferred platform below.

How to Listen

S. Brendan

A Virginia native originally with aspirations to become a journalist, Brendan Lynch fell in love with Florida and has made it his home since 2005. He represents both commercial and residential property land owners, as well as tenant business owners, in issues of property tax valuation and eminent domain/condemnation.

Brendan assists property owners throughout Florida with their property tax appeals, including assessment reviews, direct negotiations with county property appraisers, appeals to the Value Adjustment Board, and trial and appellate court proceedings. His clients include apartment projects, big box stores, condominiums, commercial strip centers, hotels, residences, student housing, vacant land, and other retail buildings.

With broad experience handling many different types of exemption applications, Brendan often assists clients from the application stage through challenges, to denial of any exemption, through trial and appellate court proceedings. These exemption applications include agricultural, conservation easements, healthcare, homestead, military housing, non-profit, religious, and senior living.

Typically, the eminent domain cases involve a governmental entity (Florida Department of Transportation, county, city, expressway authority, or other state agency) or private utility with condemnation powers seeking to take land from the property owners. Interestingly, Brendan has also represented condemning authorities on special projects – bringing a perspective from both sides of the table.

Brendan’s love for his adopted hometown of Orlando is reflected in his commitment to the community and its cultural diversity. A long-time advocate for the arts and current Chair of the United Arts of Central Florida’s Board of Directors, Brendan recently helped steer the largest Collaborative Campaign in the organization’s history (over $3M). He has also served in leadership roles for the Adult Literacy League, the Orange County Teen Court, and the Heart of Florida United Way.


  • Achieved property tax assessment reduction for internationally-known hotel from $421 million to $259 million, resulting in millions of dollars of savings.
  • Represented a national building contractor in its application for military housing exemptions, resulting in a change in Florida law and a savings of $17 million dollars for the client.

Brian Smith counsels property and business owners statewide through every stage of the often complex and confusing eminent domain and condemnation process, from preliminary negotiations to valuation determination to trial.

Brian regularly represents a wide variety of entities and property types, including:

  • Banks
  • Cellular Towers
  • Commercial Strip Centers
  • Developers
  • Industrial Parcels
  • Mining Operations
  • Multi-Family Housing
  • Multinational Corporations
  • Multi-tenant Office Buildings
  • Outparcels
  • REITs
  • Residential Homeowners
  • Restaurants
  • Small Business Owners
  • Undeveloped Property

Brian’s litigation experience extends beyond eminent domain and condemnation. He has represented clients in complex commercial litigation, government contracts, professional liability, constructions defects, and other general business issues.

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