LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT

GLADES COUNTY Regular Board Meeting & Public Hearing
APRIL 22, 2026
11:00 A.M.

Special District Services, Inc.
2501A Burns Road
Palm Beach Gardens, FL 33410

www.lakefrontestatescdd.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA LAKEFRONT ESTATES
COMMUNITY DEVELOPMENT DISTRICT
27182 State Road 78
Okeechobee, Florida 34974
TO JOIN VIA CONFERENCE CALL
DIAL IN AT 1-800-743-4099 PARTICIPANT PASSCODE: 0292931 REGULAR BOARD MEETING & PUBLIC HEARING
April 22, 2026
11:00 A.M.

Call to Order
Proof of Publication…	Page 1
Administer Oath of Office and Review Board Member Duties and Responsibilities
Establish Quorum
Additions or Deletions to Agenda
Comments from the Public for Items Not on the Agenda
Approval of Minutes
February 18, 2026 Regular Board Meeting…	Page 2
Public Hearing
Proof of Publication…	Page 5
Receive Public Comments on Fiscal Year 2026/2027 Final Budget
Consider Resolution No. 2026-03 – Adopting a Fiscal Year 2026/2027 Final Budget…	Page 6
Old Business
New Business
Consider Resolution No. 2026-04 – Adopting a Fiscal Year 2026/2027 Meeting Schedule…Page 14
Consider Resolution No. 2026-05 – Setting a Landowners’ Meeting	Page 16
Administrative Matters
Board Member Comments
Adjourn

Publication Date 2026-04-08

Subcategory Miscellaneous Notices

LAKEFRONT ESTATES
COMMUNITY DEVELOPMENT DISTRICT NOTICE OF PUBLIC HEARING TO CONSIDER
THE ADOPTION OF THE FISCAL YEAR 2026/2027 BUDGET; AND NOTICE OF REGULAR BOARD OF SUPERVISORS MEETING.
The Board of Supervisors (Board) of the Lakefront Estates Community Development District (District) will hold a public hearing on April 22, 2026, at 11:00 a.m., or as soon thereafter as can be heard, at 27182 State Road 78, Okeechobee, Florida 34974, for the purpose of hearing comments and objections on the adoption of the proposed budgets (Proposed Budget) of the District for the fiscal year October 1, 2026, and ending September 30, 2027 (Fiscal Year 2026/2027). A regular board meeting of the District will also be held at that time where the Board may consider any other business that may properly come before it. A copy of the agenda and Proposed Budget may be obtained at the offices of the District Manager, Special District Services, Inc., 2501A Burns Road, Palm Beach Gardens, Florida 33410, (941) 223-2475 (District Managers Office), during normal business hours, or by visiting the Districts website at https://lakefrontestatescdd.org/.
The public hearing and meeting are open to the public and will be conducted in accordance with the provisions of Florida law. The public hearing and meeting may be continued to a date, time, and place to be specified on the record at the meeting. There may be occasions when Board Supervisors or District Staff may participate by speaker telephone.
Any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Managers Office at least forty-eight (48) hours 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 Managers Office.
Each person who decides to appeal any decision made by the Board with respect to any matter considered at the public hearing or meeting is advised that person will need a record of 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.
Meetings may be cancelled from time to time without advertised notice. Michael McElligott
District Manager
LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT
www.lakefrontestatescdd.org 40066 PB 4/1,8/2026

Page 1

LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT REGULAR BOARD MEETING AND PUBLIC HEARING FEBRUARY 18, 2026

CALL TO ORDER

The February 18, 2026, Regular Board Meeting of the Lakefront Estates Community Development District (the “District”) was called to order at 11:30 a.m. at 27182 State Road 78 Okeechobee, Florida 34974.

PROOF OF PUBLICATION

Proof of publication was presented which showed that notice of the Regular Board Meeting had been published in the Lake Okeechobee News on February 11, 2026, as legally required.

ESTABLISH A QUORUM

A quorum was established with the following Supervisors in attendance: Vicechair Yitzchok Braun, Bentzion Herman and Jonathan Zion.
Also in attendance were District Manager Michael McElligott of Special District Services, Inc.; District Engineer Steve Dobbs; and District Counsel Wes Haber of Kutak Rock (via phone).
ADDITIONS OR DELETIONS TO AGENDA

Mr. McElligott informed the Board that he had received a resignation letter of Dovber (Dubi) Blasberg, and stated it would be appropriate to consider a motion to accept the resignation and declare the seat vacant. There was a motion by Mr. Herman, with a second from Mr. Zion, to accept the resignation of Mr. Blasber, and declare his seat vacant. The motion passed 3-0.

After a brief discussion, there was a motion by Mr. Herman, with a second from Mr. Zion, to appoint David Neumann to the seat vacated by Mr. Blasberg, That motion passed 3-0. Mr. McElligott informed the Board that since Mr. Neumann was not present, he will swear him in and seat him at the first Board meeting Mr. Neumann attends.
With the resignation of one supervisor, and the addition of a new supervisor, it was in order to consider the slate of officers of the Board. There was a motion made by Mr. Zion, seconded by Mr. Herman, for the following slate of officers:

Chair – Mr. Herman Vice Chair – Mr. Zion
Asst. Secretary – Mr. Braun Asst. Secretary – Mr. Neumann Secretary – Mr. McElligott Treasure – Mr. McElligott
Asst. Treasurer – Mr. Wodraska

The motion passed 3-0.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

There were no comments from the public for items not on the agenda.

APPROVAL OF MINUTES
December 10, 2025 Regular Board Meeting Minutes

A motion was made by Mr. Braun, seconded by Mr. Zion and passed unanimously approving the minutes of the December 10, 2025, Regular Board Meeting, as presented.

OLD BUSINESS

There was no old business to come before the Board.

NEW BUSINESS

Consider Ratification of Disclosure of Public Financing

Mr. Haber explained that this Disclosure of Public Financing is related to the Bonds closed shortly after the last Board meeting. This will be recorded and be seen in future title searches. After a brief discussion, there was a motion made by Mr. Braun, seconded by Mr. Herman approving the ratification of Disclosure of Public Financing. The motion passed 3-0.
Consider Resolution No. 2026-01 – Ratifying Issuance of Series 2025 Bonds

Mr. Haber presented Resolution No. 2026-01, entitled:

RESOLUTION NO. 2026-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT RATIFYING, CONFIRMING AND APPROVING THE SALE OF THE DISTRICT’S SERIES 2025 BONDS; RATIFYING, CONFIRMING AND APPROVING THE ACTIONS OF THE CHAIRMAN, VICE CHAIRMAN, TREASURER, SECRETARY, ASSISTANT SECRETARIES AND ALL DISTRICT STAFF REGARDING THE SALE AND CLOSING OF THE DISTRICT’S SERIES 2025 BONDS; DETERMINING SUCH ACTIONS AS BEING IN ACCORDANCE WITH THE AUTHORIZATION GRANTED BY THE BOARD; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

Mr. Haber explained that this is ratifying the final actual Series 2025 Bonds issuance that closed after the last Board meeting.. After a brief discussion, there was a motion made by Mr. Braun, seconded by

Mr. Herman approving Resolution No. 2026-01 – Ratifying Issuance of Series 2025 Bonds. The motion
passed 3-0.

Consider Resolution No. 2026-02 – Adopting a Fiscal Year 2026/2027 Proposed
Budget

Mr. McElligott presented Resolution No. 2026-02, entitled:

RESOLUTION NO. 2026-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT APPROVING THE PROPOSED BUDGET FOR FISCAL YEAR 2026/2027 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW AND PROVIDING FOR AN EFFECTIVE DATE.

Mr. McElligott presented the budget and answered some questions from the Board. After some discussion, a motion was made by Mr. Braun, seconded by Mr. Herman, and passed 3-0 to adopt Resolution No. 2026-02 as presented, and set the Public Hearing for the Final Budget for April 22, 2026, at 11:00 am.

ADMINISTRATIVE MATTERS
There were no administrative matters.
BOARD MEMBER COMMENTS

There were no Board Member comments.

ADJOURNMENT

There being no further business to come before the Board, a motion was made by Mr. Braun, seconded by Mr. Herman, and passed unanimously adjourning the meeting at 11:40 a.m.

ATTESTED BY:

Secretary/Assistant Secretary	Chairperson/Vice-Chair

Publication Date 2026-04-08

Subcategory Miscellaneous Notices

LAKEFRONT ESTATES
COMMUNITY DEVELOPMENT DISTRICT NOTICE OF PUBLIC HEARING TO CONSIDER
THE ADOPTION OF THE FISCAL YEAR 2026/2027 BUDGET; AND NOTICE OF REGULAR BOARD OF SUPERVISORS MEETING.
The Board of Supervisors (Board) of the Lakefront Estates Community Development District (District) will hold a public hearing on April 22, 2026, at 11:00 a.m., or as soon thereafter as can be heard, at 27182 State Road 78, Okeechobee, Florida 34974, for the purpose of hearing comments and objections on the adoption of the proposed budgets (Proposed Budget) of the District for the fiscal year October 1, 2026, and ending September 30, 2027 (Fiscal Year 2026/2027). A regular board meeting of the District will also be held at that time where the Board may consider any other business that may properly come before it. A copy of the agenda and Proposed Budget may be obtained at the offices of the District Manager, Special District Services, Inc., 2501A Burns Road, Palm Beach Gardens, Florida 33410, (941) 223-2475 (District Managers Office), during normal business hours, or by visiting the Districts website at https://lakefrontestatescdd.org/.
The public hearing and meeting are open to the public and will be conducted in accordance with the provisions of Florida law. The public hearing and meeting may be continued to a date, time, and place to be specified on the record at the meeting. There may be occasions when Board Supervisors or District Staff may participate by speaker telephone.
Any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Managers Office at least forty-eight (48) hours 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 Managers Office.
Each person who decides to appeal any decision made by the Board with respect to any matter considered at the public hearing or meeting is advised that person will need a record of 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.
Meetings may be cancelled from time to time without advertised notice. Michael McElligott
District Manager
LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT
www.lakefrontestatescdd.org 40066 PB 4/1,8/2026

RESOLUTION 2026-03
[FY 2026/2027 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE LAKEFRONT ESTATES 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 2026/2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Lakefront Estates 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 LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1.   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 Lakefront Estates 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 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for FY 2026/2027, 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 3.	BUDGET AMENDMENTS
Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2026/2027 or within 60 days following the end of the FY 2026/2027 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 4.	EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 22ND DAY OF APRIL, 2026.
ATTEST:	LAKEFRONT ESTATES COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair/Vice Chair, Board of Supervisors

Exhibit A:	FY 2026/2027 Budget

Lakefront Estates Community Development District

Final Budget For Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

CONTENTS

FINAL BUDGET

DETAILED FINAL BUDGET

DETAILED FINAL DEBT SERVICE FUND BUDGET

ASSESSMENT COMPARISON

FINAL BUDGET
LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	
FISCAL YEAR 2026/2027
BUDGET	
O&M Assessments	122,646	
Developer Contribution	0	
Debt Assessments	726,435	
Interest Income	180	
		
TOTAL REVENUES	$	849,261	
		
EXPENDITURES		
Administrative Expenditures		
Supervisor Fees	0	
Management	36,972	
Legal	21,000	
Assessment Roll	5,000	
Audit Fees	4,700	
Arbitrage Rebate Fee	650	
Insurance	6,200	
Legal Advertisements	6,000	
Miscellaneous	1,518	
Postage	300	
Office Supplies	1,500	
Dues & Subscriptions	175	
Website Management	3,000	
Trustee Fees	4,500	
Continuing Disclosure Fee	1,000	
Dissemination Services	3,500	
Total Administrative Expenditures	$	96,015	
		
Maintenance Expenditures		
Engineering/Inspections	10,000	
Miscellaneous Maintenance	7,000	
Field Operations	0	
		
Total Maintenance Expenditures	$	17,000	
		
TOTAL EXPENDITURES	$	113,015	
		
REVENUES LESS EXPENDITURES	$	736,246	
		
Bond Payments	(668,320)	
		
BALANCE	$	67,926	
		
County Appraiser & Tax Collector Fee	(22,642)	
Discounts For Early Payments	(45,284)	
		
EXCESS/ (SHORTFALL)	$	-	

DETAILED FINAL BUDGET
LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	
FISCAL YEAR 2024/2025
ACTUAL	
FISCAL YEAR 2025/2026
BUDGET	
FISCAL YEAR 2026/2027
BUDGET	

COMMENTS	
O&M Assessments	0	0	122,646	Expenditures Less Interest & Carryover/.92	
Developer Contribution	58,438	119,705	0		
Debt Assessments	0	0	726,435	Bond Payments/.92	
Interest Income	452	120	180	Interest Projected At $15 Per Month	
					
TOTAL REVENUES	$	58,890	$	119,825	$	849,261		
					
EXPENDITURES					
Administrative Expenditures					
Supervisor Fees	0	0	0		
Management	36,000	36,000	36,972	CPI Adjustment	
Legal	4,706	35,000	21,000	$14,000 Decrease From 2025/2026 Budget	
Assessment Roll	0	0	5,000	As Per Contract	
Audit Fees	3,500	4,100	4,700	Fee Will Increase Due To Bond Issue	
Arbitrage Rebate Fee	0	0	650	Commences In Fiscal Year Following Issuing Of Bond	
Insurance	5,200	6,000	6,200	Fiscal Year 2025/2026 Expenditure Was $5,512	
Legal Advertisements	1,506	20,000	6,000	$14,000 Decrease From 2025/2026 Budget	
Miscellaneous	674	1,500	1,518	$18 Increase From 2025/2026 Budget	
Postage	9	300	300	No Change From 2025/2026 Budget	
Office Supplies	253	1,750	1,500	$250 Decrease From 2025/2026 Budget	
Dues & Subscriptions	175	175	175	Annual Fee Due Department Of Economic Opportunity	
Website Management	3,000	3,000	3,000	No Change From 2025/2026 Budget	
Trustee Fees	0	0	4,500	Commences In Fiscal Year Following Issuing Of Bond	
Continuing Disclosure Fee	0	0	1,000	Commences In Fiscal Year Following Issuing Of Bond	
Dissemination Services	0	0	3,500	Required By Bond Underwriter	
Total Administrative Expenditures	$	55,023	$	107,825	$	96,015		
					
Maintenance Expenditures					
Engineering/Inspections	4,243	10,000	10,000	No Change From 2025/2026 Budget	
Miscellaneous Maintenance	0	2,000	7,000	$5,000 Increase From 2025/2026 Budget	
Field Operations	0	0	0		
					
Total Maintenance Expenditures	$	4,243	$	12,000	$	17,000		
					
TOTAL EXPENDITURES	$	59,266	$	119,825	$	113,015		
					
REVENUES LESS EXPENDITURES	$	(376)	$	-	$	736,246		
					
Bond Payments	0	0	(668,320)	2027 Principal & Interest Payments	
					
BALANCE	$	(376)	$	-	$	67,926		
					
County Appraiser & Tax Collector Fee	0	0	(22,642)	Four Percent Of Total Assessment Roll	
Discounts For Early Payments	0	0	(45,284)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	(376)	$	-	$	-		

DETAILED FINAL DEBT SERVICE FUND BUDGET (SERIES 2025)
LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	FISCAL YEAR 2024/2025 ACTUAL	FISCAL YEAR 2025/2026 BUDGET	FISCAL YEAR 2026/2027 BUDGET	

COMMENTS	

Interest Income	
0	
0	
100	
Projected Interest For 2026/2027	

NAV Tax Collection	
0	
0	
668,320	
Maximum Debt Service Collection	

Debt - Direct Bill	
0	
0	
0		

Total Revenues	
$	-	
$	-	
$	668,420		

EXPENDITURES					

Principal Payments	
0	
0	
120,000	
Principal Payment Due In 2027	

Interest Payments	
0	
0	
518,431	
Interest Payment Due In 2027	

Bond Redemption	
0	
-	
29,989	
Estimated Excess Debt Collections	

Total Expenditures	
$	-	
$	-	
$	668,420		

Excess/ (Shortfall)	
$	-	
$	-	
$	-		

Series 2025 Bond Information

Original Par Amount =	$8,990,000	Annual Principal Payments Due =	May 1st	
Interest Rate =	4.375% - 6.00%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	December 2025			
Maturity Date =	May 2056			

Par Amount As Of 1/1/26 =	$8,990,000

Page 13

LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT ASSESSMENT COMPARISON

Fiscal Year	Fiscal Year	Fiscal Year
2024/2025	2025/2026	2026/2027
	Assessment*	 	Assessment*	 	Projected Assessment*	

O & M For Ranch Units	$	-	$	-	$	300.00	
Debt (2025) For Ranch Units	 $	- 	 $	- 	$	1,962.06	
Total For Ranch Units	$	-	$	-	$	2,262.06	
O & M For Duplex Units	$	-	$	-	$	300.00	
Debt (2025) For Duplex Units	 $	- 	 $	- 	$	2,966.04	
Total For Duplex Units	$	-	$	-	$	3,266.04	
O & M For Emerald Units	$	-	$	-	$	300.00	
Debt (2025) For Emerald Units	 $	- 	 $	- 	$	3,260.57	
Total For Emerald Units	$	-	$	-	$	3,560.57	

O & M For Luxor Units	
$	-	$	-	$	
300.00	
Debt (2025) For Luxor Units	 $	- 	 $	- 	$	3,900.72	
Total For Luxor Units	$	-	$	-	$	4,200.72	
O & M For Majestic Units	$	-	$	-	$	300.00	
Debt (2025) For Majestic Units	 $	- 	 $	- 	$	5,043.31	
Total For Majestic Units	$	-	$	-	$	5,343.31	

O & M For Town Home Units	
$	-	$	-	$	
300.00	
Debt (2025) For Town Home Units	 $	- 	 $	- 	$	2,042.62	
Total For Town Home Units	$	-	$	-	$	2,342.62	

O & M For Commercial (Religious) Units	
$	-	$	-	$	
300.00	
Debt (2025) For Commercial (Religious) Units	 $	- 	 $	- 	$	326.06	
Total For Commercial (Religious) Units	$	-	$	-	$	626.06	
O & M For Commercial (Other Uses) Units	$	-	$	-	$	300.00	
Debt (2025) For Commercial (Other Uses) Units	 $	- 	 $	- 	$	652.11	
Total For Commercial (Other Uses) Units	$	-	$	-	$	952.11	
Community Information:	Residential Units	Assessments Include:	
Residential Units: 199	Ranch: 22	4% Discount for Early Payments	
Commercial (Religious) Units*: 18.23	Duplex: 42	2% County Tax Collector Fee	
Commercial (Other Uses) Units*: 191.61 Total:	408.84 Units	Emerald: 86
Luxor: 19	2% County Property Appraiser Fee	
	Majestic: 4		
* Per Square Feet		Town Home: 26			
	Total: 199		

4/12/2026 1:54 PM	IV

RESOLUTION NO. 2026-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT, ESTABLISHING A REGULAR MEETING SCHEDULE FOR THE FISCAL YEAR 2026/2027 AND SETTING THE TIME AND LOCATION OF SAID DISTRICT MEETINGS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, it is necessary for the Lakefront Estates Community Development District (the "District") to establish a regular meeting schedule for fiscal year 2026/2027; and

WHEREAS, the Board of Supervisors of the District has set a regular meeting schedule, location and time for District meetings for fiscal year 2026/2027 which is attached hereto and made a part hereof as Exhibit “A”.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT, GLADES COUNTY, FLORIDA, AS FOLLOWS:

Section 1.   The above recitals are hereby adopted.

Section 2.  The regular meeting schedule, time and location for meetings for fiscal year 2026/2027 which is attached hereto as Exhibit “A” is hereby adopted and authorized to be published.
PASSED, ADOPTED and EFFECTIVE this 22nd day of April, 2026.

ATTEST:	LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT

By:		By:	 Secretary/Assistant Secretary		 Chair/Vice Chair, Board of Supervisors

LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027 REGULAR MEETING SCHEDULES

NOTICE IS HEREBY GIVEN The Board of Supervisors of the Lakefront Estates Community Development District will hold their regular meetings for Fiscal Year 2026/2027 at 11:00 a.m. at 27182 State Road 78, Okeechobee, Florida 34974, on the following dates:

October 21, 2026
November 18, 2026
December 16, 2026
January 20, 2027
February 17, 2027
March 17, 2027
April 21, 2027
May 19, 2027
June 16, 2027
July 21, 2027
August 18, 2027
September 15, 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. Copies of the Agendas for any of the meetings may be obtained from the District’s website at www.lakefrontestatescdd.org or by contacting the District Manager at 1-877-737-4922 five (5) days prior to the date of the particular meeting.
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 (561) 630-4922 at least 48 hours 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.

Any 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.

Meetings may be cancelled from time to time without advertised notice. District Manager
LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT
www.lakefrontestatescdd.org
PUBLISH: LAKE OKEECHOBEE NEWS

RESOLUTION 2026-05
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT DESIGNATING A DATE, TIME AND LOCATION FOR A LANDOWNERS’ MEETING AND ELECTION; PROVIDING FOR PUBLICATION; ESTABLISHING FORMS FOR THE LANDOWNER ELECTION; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.

WHEREAS, Lakefront Estates Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Glades County, Florida; and
WHEREAS, pursuant to Section 190.006(1), Florida Statutes, the District’s Board of Supervisors (“Board”) “shall exercise the powers granted to the district pursuant to Chapter 190, Florida Statutes,” and the Board shall consist of five members; and

WHEREAS, the District is statutorily required to hold a meeting of the landowners of the District for the purpose of electing Board Supervisors for the District on the first Tuesday in November, which shall be noticed pursuant to Section 190.006(2), Florida Statutes.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT:
EXISTING BOARD SUPERVISORS; SEAT SUBJECT TO ELECTIONS. The Board is currently
made up of the following individuals:

Seat Number	Supervisor	Term Expiration Date	
1	Jonathan Zion	11/2026	
2	Bentzion Herman	11/2026	
3	Dovber Blasberg	11/2028	
4	Yitzchok Braun	11/2028	
5	Vacant	11/2026	

This year, Seat 1, currently held by Jonathan Zion, Seat 2, currently held by Bentzion Herman, and Seat 5, currently vacant, are subject to election by landowners in November 2026. The two candidates receiving the highest number of votes shall be elected for a term of four (4) years. The candidate receiving the next highest number of votes shall be elected for a term of two (2) years. The term of office for each successful candidate shall commence upon election.

 LANDOWNER’S ELECTION. In accordance with Section 190.006(2), Florida Statutes, the meeting of the landowners to elect Board Supervisor(s) of the District shall be held on November 3, 2026, at 	 a.m./p.m., and located at 27182 State Road 78, Okeechobee, FL 34974.

PUBLICATION. The District’s Secretary is hereby directed to publish notice of the landowners’ meeting and election in accordance with the requirements of Section 190.006(2), Florida Statutes.

FORMS. Pursuant to Section 190.006(2)(b), Florida Statutes, the landowners’ meeting and election have been announced by the Board at its 	, 2026 meeting.

A sample notice of landowners’ meeting and election, proxy, ballot form and instructions were presented at such meeting and are attached hereto as Exhibit A. Such documents are available for review and copying during normal business hours at the District’s Local Records Office, located at
	, or at the office of the District Manager, Special District Services, Inc., 2501 A Burns Road, Palm Beach Gardens, Florida 33410.

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.
EFFECTIVE DATE. This Resolution shall become effective upon its passage.
PASSED AND ADOPTED THIS 22nd DAY OF April, 2026.

LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT

ATTEST:	CHAIRMAN / VICE CHAIRMAN

SECRETARY / ASST. SECRETARY

EXHIBIT A
NOTICE OF LANDOWNERS’ MEETING AND ELECTION AND MEETING OF THE BOARD OF SUPERVISORS OF THE LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT
Notice is hereby given to the public and all landowners within Lakefront Estates Community Development District (“District”), comprising approximately 525 acres and located within Glades County, Florida, advising that a meeting of landowners will be held for the purpose of electing three (3) persons to the District’s Board of Supervisors (“Board”, and individually, “Supervisor”). Immediately following the landowners’ meeting there will be convened a meeting of the Board for the purpose of considering certain matters of the Board to include election of certain District officers, and other such business which may properly come before the Board.

DATE:	November 3, 2026
TIME:		
PLACE:		

Each landowner may vote in person or by written proxy. Proxy forms may be obtained upon request at the office of the District Manager, Special District Services, Inc., 2501 A Burns Road, Palm Beach Gardens, Florida 33410, (561) 630-4922 (“District Manager’s Office”). At said meeting each landowner or his or her proxy shall be entitled to nominate persons for the position of Supervisor and cast one vote per acre of land, or fractional portion thereof, owned by him or her and located within the District for each person to be elected to the position of Supervisor. A fraction of an acre shall be treated as one acre, entitling the landowner to one vote with respect thereto. Platted lots shall be counted individually and rounded up to the nearest whole acre. The acreage of platted lots shall not be aggregated for determining the number of voting units held by a landowner or a landowner’s proxy. At the landowners’ meeting the landowners shall select a person to serve as the meeting chair and who shall conduct the meeting.

The landowners’ meeting and the Board meeting are open to the public and will be conducted in accordance with the provisions of Florida law. One or both of the meetings may be continued to a date, time, and place to be specified on the record at such meeting. A copy of the agenda for these meetings may be obtained from the District Manager’s Office. There may be an occasion where one or more supervisors will participate by telephone.
Any person requiring special accommodations to participate in these meetings is asked to contact the District Manager’s Office, at least 48 hours before the hearing. 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 Manager’s Office.

A person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting is advised that such 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 the appeal is to be based.

District Manager
Run Date(s): 	 & 	

PUBLISH: ONCE A WEEK FOR 2 CONSECUTIVE WEEKS, THE LAST DAY OF PUBLICATION TO BE NOT FEWER THAN 14 DAYS OR MORE THAN 28 DAYS BEFORE THE DATE OF ELECTION, IN A NEWSPAPER WHICH IS IN GENERAL CIRCULATION IN THE AREA OF THE DISTRICT

INSTRUCTIONS RELATING TO LANDOWNERS’ MEETING OF LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT FOR THE ELECTION OF SUPERVISORS

DATE OF LANDOWNERS’ MEETING: Tuesday, November 3, 2026

TIME: 	 _.M.
LOCATION:		

Pursuant to Chapter 190, Florida Statutes, and after a Community Development District (“District”) has been established and the landowners have held their initial election, there shall be a subsequent landowners’ meeting for the purpose of electing members of the Board of Supervisors (“Board”) every two years until the District qualifies to have its board members elected by the qualified electors of the District. The following instructions on how all landowners may participate in the election are intended to comply with Section 190.006(2)(b), Florida Statutes.
A landowner may vote in person at the landowners’ meeting, or the landowner may nominate a proxy holder to vote at the meeting in place of the landowner. Whether in person or by proxy, each landowner shall be entitled to cast one vote per acre of land owned by him or her and located within the District, for each position on the Board that is open for election for the upcoming term. A fraction of an acre shall be treated as one (1) acre, entitling the landowner to one vote with respect thereto. For purposes of determining voting interests, platted lots shall be counted individually and rounded up to the nearest whole acre. Moreover, please note that a particular parcel of real property is entitled to only one vote for each eligible acre of land or fraction thereof; therefore, two or more people who own real property in common, that is one acre or less, are together entitled to only one vote for that real property.

At the landowners’ meeting, the first step is to elect a chair for the meeting, who may be any person present at the meeting. The landowners shall also elect a secretary for the meeting who may be any person present at the meeting. The secretary shall be responsible for the minutes of the meeting. The chair shall conduct the nominations and the voting. If the chair is a landowner or proxy holder of a landowner, he or she may nominate candidates and make and second motions. Candidates must be nominated and then shall be elected by a vote of the landowners. Nominees may be elected only to a position on the Board that is open for election for the upcoming term.

This year, three (3) seats on the Board will be up for election by landowners. The two candidates receiving the highest number of votes shall be elected for a term of four (4) years. The candidate receiving the next highest number of votes shall be elected for a term of two (2) years. The term of office for each successful candidate shall commence upon election.

A proxy is available upon request. To be valid, each proxy must be signed by one of the legal owners of the property for which the vote is cast and must contain the typed or printed name of the individual who signed the proxy; the street address, legal description of the property or tax parcel identification number; and the number of authorized votes. If the proxy authorizes more than one vote, each property must be listed and the number of acres of each property must be included. The signature on a proxy does not need to be notarized.

LANDOWNER PROXY

LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT GLADES COUNTY, FLORIDA
LANDOWNERS’ MEETING – NOVEMBER 3, 2026

KNOW ALL MEN BY THESE PRESENTS, that the undersigned, the fee simple owner of the lands described herein, hereby constitutes and appoints 	 (“Proxy Holder”) for and on behalf of the undersigned, to vote as proxy at the meeting of the landowners of the Lakefront Estates Community Development District to be held at 		, on November 3, 2026, at
    a/p.m., and at any adjournments thereof, according to the number of acres of unplatted land and/or platted lots owned by the undersigned landowner that the undersigned would be entitled to vote if then personally present, upon any question, proposition, or resolution or any other matter or thing that may be considered at said meeting including, but not limited to, the election of members of the Board of Supervisors. Said Proxy Holder may vote in accordance with his or her discretion on all matters not known or determined at the time of solicitation of this proxy, which may legally be considered at said meeting.

Any proxy heretofore given by the undersigned for said meeting is hereby revoked. This proxy is to continue in full force and effect from the date hereof until the conclusion of the landowners’ meeting and any adjournment or adjournments thereof, but may be revoked at any time by written notice of such revocation presented at the landowners’ meeting prior to the Proxy Holder’s exercising the voting rights conferred herein.

Printed Name of Legal Owner		
Signature of Legal Owner

Parcel Description		Date

Acreage	

Authorized Votes	

[Insert above the street address of each parcel, the legal description of each parcel, or the tax identification number of each parcel. If more space is needed, identification of parcels owned may be incorporated by reference to an attachment hereto.]

Total Number of Authorized Votes:

NOTES: Pursuant to Section 190.006(2)(b), Florida Statutes, a fraction of an acre is treated as one (1) acre entitling the landowner to one vote with respect thereto. For purposes of determining voting interests, platted lots shall be counted individually and rounded up to the nearest whole acre. Moreover, two (2) or more persons who own real property in common that is one acre or less are together entitled to only one vote for that real property.

If the fee simple landowner is not an individual, and is instead a corporation, limited liability company, limited partnership or other entity, evidence that the individual signing on behalf of the entity has the authority to do so should be attached hereto (e.g., bylaws, corporate resolution, etc.).

OFFICIAL BALLOT
LAKEFRONT ESTATES COMMUNITY DEVELOPMENT DISTRICT GLADES COUNTY, FLORIDA
LANDOWNERS’ MEETING – NOVEMBER 3, 2026

For Election (3 Supervisors): The two (2) candidates receiving the highest number of votes will each receive a four (4) year term, and the one (1) candidate receiving the next highest number of votes will receive a two (2) year term, with the term of office for the successful candidates commencing upon election.

The undersigned certifies that he/she/it is the fee simple owner of land, or the proxy holder for the fee simple owner of land, located within the Lakefront Estates Community Development District and described as follows:
Description	Acreage

[Insert above the street address of each parcel, the legal description of each parcel, or the tax identification number of each parcel.] [If more space is needed, identification of parcels owned may be incorporated by reference to an attachment hereto.]

or

Attach Proxy.

I,		,	as	Landowner,	or	as	the	proxy	holder	of
	 (Landowner) pursuant to the Landowner’s Proxy attached hereto, do cast my votes as follows:

SEAT #	NAME OF CANDIDATE	NUMBER OF VOTES	

			

Date: 		Signed: 	
Printed Name: