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2019 Uniform Policies & Procedures Manual for VAB Uniform Policies and Procedures Manual for Value Adjustment Boards Florida Department of Revenue August 2019 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 Introduction The Uniform Policies and Procedures Manual is available on the website at http://floridarevenue.com/property/Pages/VAB.aspx and should be available on the board existing websites. Clerks may provide a working link to the manual on the website to satisfy this requirement. Statutory Requirements: Section 194.011(5)(b), Florida Statutes, states: (b) The department shall develop a uniform policies and procedures manual that shall be used by value adjustment boards, special magistrates, and taxpayers in proceedings before value adjustment boards. The manual shall be made available, at a minimum, on the website and on the existing websites of the clerks of circuit courts. Rules and Forms: rules and forms for value adjustment boards include: 1. Rule Chapter 12D-9, Florida Administrative Code (F.A.C.), and accompanying forms. 2. Rule Chapter 12D-10, F.A.C. Rule Chapter 12D-9, F.A.C., is the primary component of the Uniform Policies and Procedures Manual. Value adjustment boards, board clerks, taxpayers, property appraisers, and tax collectors are required to follow these rules, as stated in sections 195.027(1) and 194.011(5)(b), Florida Statutes. The Uniform Policies and Procedures Manual contains: 1. Rule Chapters 12D-9 and 12D-10, F.A.C. 2. Provisions in Florida Statutes that govern value adjustment board procedures with the rights of taxpayers 3. Forms used in the value adjustment board process 4. A notice regarding case law i Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 Other sets of documents for use with the Uniform Policies and Procedures Manual: 1. Other Legal Resources Including Statutory Criteria This set of compiled documents contains parts of the Florida Constitution, Florida Statutes, and Florida Administrative Code that are substantive criteria for the production of original assessments, including exemptions, classifications, and deferrals. 2. Reference Materials Including Guidelines This set of compiled documents contains Taxpayer brochure Checklists General description and internet links to: magistrates; The Florida Real Property Appraisal Guidelines; The Florida Tangible Personal Property Appraisal Guidelines; The Florida Classified Use Valuation Guidelines for Agricultural Property; and Florida Attorney General Opinions, Government in the Sunshine Manual, PTO Bulletins and Advisements, and other reference materials. These materials are not part of the Uniform Policies and Procedures Manual. Each of these sets of documents contains an introduction that provides orientation on the authority, content, and use of that respective set. ii Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 IMPORTANT NOTE ABOUT CASE LAW In2009, the Legislature amended section 194.301, F.S., and created section 194.3015, F.S. The amendment and new statutory section addresses the use of case law in administrative reviews of assessments. Value adjustment boards and appraiser special magistrates should use case law in conjunction with legal advice from the board legal counsel. provisions of this subsection preempt any prior case law that is inconsistent with this See section 194.301(1), F.S. is the express intent of the Legislature that a taxpayer shall never have the burden of proving that the property appraiser's assessment is not supported by any reasonable hypothesis of a legal assessment. All cases establishing the every- reasonable-hypothesis standard were expressly rejected by the Legislature on the adoption of chapter 97-85, Laws of Florida. It is the further intent of the Legislature that any cases published since 1997 citing the every-reasonable-hypothesis standard are expressly rejected to the extent that they are interpretative of legislative See section 194.3015(1), F.S. iii Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 Contents Florida Administrative Code Chapter 12D-9 Requirements for Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure for Hearings Before Value Adjustment Boards 1 Chapter 12D-10 Value Adjustment Board 1 Florida Statutes Chapter 194 Administrative and Judicial Review of Property Taxes (Excerpt) 2 Chapter 286 Public Business: Miscellaneous Provisions (Excerpt) 3 VAB Related Forms Prescribed by the Department of Revenue 77 NOTE: These forms are included in numerical order starting at page 77 of this manual. The Table of Contents below contains groupings of the forms by users. Individual forms are available for download from: http://floridarevenue.com/property/Pages/Forms.aspx Taxpayers/Petitioners Complete and File with the VAB Clerk DR-486 Petition to the Value Adjustment Board - Request for Hearing DR-486DP Petition to the Value Adjustment Board - Tax Deferral or Penalties - Request for Hearing DR-486H Petition to the Value Adjustment Board for Abatement of Taxes DR-486MU Attachment to a Value Adjustment Board Petition for Multiple Parcels and Accounts DR-486PORT Petition to the Value Adjustment Board - Transfer of Homestead Assessment Difference - Request for Hearing DR-486A Written Authorization for Representation Before the Value Adjustment Board DR-486POA Power of Attorney for Representation Before the Value Adjustment Board DR-485WI Value Adjustment Board - Withdrawal of Petition 96 iv Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 Miscellaneous Forms for Use by VAB Clerks DR-481 Value Adjustment Board - Notice of Hearing DR-485WCN Value Adjustment Board - Notice DR-486XCO Cross-County Notice of Appeal and Petition - Transfer of Homestead Assessment Difference DR-488 Certification of the Value Adjustment Board DR-488P Initial Certification of the Value Adjustment Board DR-529 Notice Tax Impact of Value Adjustment Board Decision Forms DR-485D Decision of Value Adjustment Board, Denial for Non-Payment DR-485M Notice of Decision of the Value Adjustment Board DR-485R Value Adjustment Board - Remand to Property Appraiser DR-485V Decision of the Value Adjustment Board - Value Petition DR-485XC Decision of the Value Adjustment Board - Exemption, Classification, Assessment Difference Transfer, Change of Ownership or Control, or Qualifying Improvement Petition DR-485H Decision of the VAB for Abatement of Taxes Petition 91 Property Appraiser and Tax Collector Notices to Taxpayers DR-474 Notice of Proposed Property Taxes DR-474M Amended Notice of Proposed Property Taxes DR-474N Notice of Proposed Property Taxes and Proposed or Adopted Non-Ad Valorem Assessments DR-490 Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser DR-490PORT Notice of Denial of Transfer of Homestead Assessment Difference DR-571A Disapproval of Application for Tax Deferral - Homestead, Affordable Rental Housing, or Working Waterfront v Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 FLORIDA ADMINISTRATIVE CODE CHAPTER 12D-9 REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS PART I TAXPAYER RIGHTS, INFORMAL CONFERENCE PROCEDURES, DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD; APPOINTMENT OF THE CLERK; APPOINTMENT OF LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL MAGISTRATES 12D-9.001 Taxpayer Rights in Value Adjustment Board Proceedings 12D-9.002 Informal Conference Procedures 12D-9.003 Definitions 12D-9.004 Composition of the Value Adjustment Board 12D-9.005 Duties of the Board 12D-9.006 Clerk of the Value Adjustment Board 12D-9.007 Role of the Clerk of the Value Adjustment Board 12D-9.008 Appointment of Legal Counsel to the Value Adjustment Board 12D-9.009 Role of Legal Counsel to the Board 12D-9.010 Appointment of Special Magistrates to the Value Adjustment Board 12D-9.011 Role of Special Magistrates to the Value Adjustment Board 12D-9.012 Training of Special Magistrates, Value Adjustment Board Members and Legal Counsel 12D-9.013 Organizational Meeting of the Value Adjustment Board 12D-9.014 Prehearing Checklist PART II PETITIONS; REPRESENTATION OF THE TAXPAYER; SCHEDULING AND NOTICE OF A HEARING; EXCHANGE OF EVIDENCE; WITHDRAWN OR SETTLED PETITIONS; HEARING PROCEDURES; DISQUALIFICATION OR RECUSAL; EX PARTE COMMUNICATION PROHIBITION; RECORD OF ASSESSMENT DIFFERENCE; REMANDING ASSESSMENTS; RECOMMENDED DECISIONS; CONSIDERATION AND ADOPTION OF RECOMMENDED DECISIONS; FINAL DECISIONS; FURTHER JUDICIAL PROCEEDINGS 12D-9.015 Petition; Form and Filing Fee 1 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 12D-9.016 Filing and Service 12D-9.017 Ex Parte Communication Prohibition 12D-9.018 Representation of the Taxpayer 12D-9.019 Scheduling and Notice of a Hearing 12D-9.020 Exchange of Evidence 12D-9.021 Withdrawn or Settled Petitions; Petitions Acknowledged as Correct; Non Appearance; Summary Disposition of Petitions 12D-9.022 Disqualification or Recusal of Special Magistrates or Board Members 12D-9.023 Hearings Before Board or Special Magistrates 12D-9.024 Procedures for Commencement of a Hearing 12D-9.025 Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses 12D-9.026 Procedures for Conducting a Hearing by Electronic Media 12D-9.027 Process of Administrative Review 12D-9.028 Petitions on Transfer of Assessment Difference 12D-9.029 Procedures for Remanding Value Assessments to the Property Appraiser 12D-9.030 Recommended Decisions 12D-9.031 Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews 12D-9.032 Final Decisions 12D-9.033 Further Judicial Proceedings 12D-9.034 Record of the Proceeding 12D-9.035 Duty of Clerk to Prepare and Transmit Record 12D-9.036 Procedures for Petitions on Denials of Tax Deferrals PART III UNIFORM CERTIFICATION OF ASSESSMENT ROLLS 12D-9.037 Certification of Assessment Rolls 12D-9.038 Public Notice of Findings and Results of Value Adjustment Board 2 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 PART I TAXPAYER RIGHTS; INFORMAL CONFERENCE PROCEDURES; DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD; APPOINTMENT OF THE CLERK; APPOINTMENT OF LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL MAGISTRATES 12D-9.001 Taxpayer Rights in Value Adjustment Board Proceedings. (1) Taxpayers are granted specific rights by Florida law concerning value adjustment board procedures. (2) These rights include: (a) The right to be notified of the assessment of each taxable item of property in accordance with the notice provisions set out in Florida Statutes for notices of proposed property taxes; (b) The right to request an informal conference with the property appraiser regarding the correctness of the assessment or to petition for administrative or judicial review of property assessments. An informal conference with the property appraiser is not a prerequisite to filing a petition for administrative review or an action for judicial review; (c) The right to file a petition on a form provided by the county that is substantially the same as the form prescribed by the department or to file a petition on the form provided by the department for this purpose; (d) The right to state on the petition the approximate time anticipated by the taxpayer to present and argue his or her petition before the board; (e) The right to assessment; (f) The right, regardless of whether the petitioner initiates the evidence exchange, to receive from the property appraiser a copy of the current property record card containing information relevant to the computation of the current assessment, with confidential information redacted. This includes the right to receive such property record card when the property appraiser receives the petition from the board clerk, at which time the property appraiser will either send the property record card to the petitioner or notify the petitioner how to obtain it online; by the value adjustment board and the right to the hearing within a reasonable time of the scheduled hearing; (h) The right to reschedule a hearing a single time for good cause, as described in this chapter; (i) The right to be notified of the date of certification of the 3 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (j) The right to represent himself or herself or to be represented by another person who is authorized by the taxpayer to represent the taxpayer before the board; (k) The right, in counties that use special magistrates, to a hearing conducted by a qualified special magistrate appointed and scheduled for hearings in a manner in which the board, board attorney, and board clerk do not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year; (l) The right to have evidence presented and considered at a public hearing or at a time when the petitioner has been given reasonable notice; (m) The right to have witnesses sworn and to cross-examine the witnesses; (n) The right to be issued a timely written decision within 20 calendar days of the last day the board is in session pursuant to Section 194.034, F.S., by the value adjustment board containing findings of fact and conclusions of law and reasons for upholding or overturning the determination of the property appraiser or tax collector; (o) The right to advertised notice of all board actions, including appropriate narrative and column descriptions, in brief and nontechnical language; (p) The right to bring an action in circuit court to appeal a value adjustment board valuation decision or decision to disapprove a classification, exemption, portability assessment difference transfer, or to deny a tax deferral or to impose a tax penalty; (q) The right to have federal tax information, ad valorem tax returns, social security numbers, all financial records produced by the taxpayer and other confidential taxpayer information, kept confidential; and, those instances in which it is determined that such records are necessary to determine either the classification or the value of taxable non-homestead property Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.0105, 193.074, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.301, 195.002, 195.027, 195.084, 196.151, 196.193, 196.194 FS. HistoryNew 3-30-10, Amended 9-19-17. 12D-9.002 Informal Conference Procedures. (1) Any taxpayer who objects to the assessment placed on his or her property, including the assessment of homestead property at less than just value, shall have the right to request an informal conference with the property appraiser. (2) The property appraiser or a member of his or her staff shall confer with the taxpayer regarding the correctness of the assessment. (3) At the conference, the taxpayer shall present facts that he or she considers supportive of changing the assessment and the property appraiser or his or her representative shall present facts that the property appraiser considers to be supportive of the assessment. 4 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (4) The request for an informal conference is not a prerequisite to administrative or judicial review of property assessments. Requesting or participating in an informal conference does not extend the petition filing deadline. A taxpayer may file a petition while seeking an informal conference in order to preserve his or her right to an administrative hearing. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 213.05 FS. HistoryNew 3-30-10. 12D-9.003 Definitions. (1) the board (2) means the local value adjustment board. (3) means the clerk of the local value adjustment board. (4) unless otherwise designated, means the Department of Revenue. (5) means any hearing relating to a petition before a value adjustment board or special magistrate, regardless of whether the parties are physically present or telephonic or other electronic media is used to conduct the hearing, but shall not include a proceeding to act upon, consider or adopt special recommended decisions at which no testimony or comment is taken or heard from a party. (6) hearing, filed with a board by a taxpayer or an authorized person. A petition is subject to format and content requirements, as provided in Rule 12D-9.015, F.A.C. The filing of a petition is subject to timing requirements, as provided in this rule chapter. (7) petition. (8) le a petition with the board and represent the taxpayer in board proceedings on the petition. The including an agent of a timeshare period titleholder, and includes exempt owners of property, for purposes of this chapter. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.001, 194.011, 194.013, 194.015, 194.032, 194.034, 195.022 FS. HistoryNew 3-30-10, Amended 9-19-17. 12D-9.004 Composition of the Value Adjustment Board. (1) Every county shall have a value adjustment board which consists of: 5 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (a) Two members of the governing body of the county, elected by the governing body from among its members, one of whom shall be elected as the chair of the value adjustment board; (b) One member of the school board of the county, elected by the school board from among its members; and (c) Two citizen members: 1. One who owns homestead property in the county appointed by the governing body; 2. One who owns a business that occupies commercial space located within the school district appointed by the school board of the county. This person must, during the entire course of service, own a commercial enterprise, occupation, profession, or trade conducted from a commercial space located within the school district and need not be the sole owner. 3. Citizen members must not be: a. A member or employee of any taxing authority in this state; b. A person who represents property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes. 4. Citizen members shall be appointed in a manner to avoid conflicts of interest or the appearance of conflicts of interest. (2)(a) Each elected member of the value adjustment board shall serve on the board until he or she is replaced by a successor elected by his or her respective governing body or school board or is no longer a member of the governing body or school board of the county. (b) When an elected member of the value adjustment board ceases being a member ofthe governing body or school board whom he or she represents, that governing body or school board must elect a replacement. (c) When the citizen member of the value adjustment board appointed by the governing body of the county is no longer an owner of homestead property within the county, the governing body must appoint a replacement. (d) When the citizen member appointed by the school board is no longer an owner of a business occupying commercial space located within the school district, the school board must appoint a replacement. (3)(a) At the same time that it selects a primary member of the value adjustment board, the governing body or school board may select an alternate to serve in place of the primary member as needed. The method for selecting alternates is the same as that for selecting the primary members. (b) At any time during the value adjustment board process the chair of the county governing body or the chair of the school board may appoint a temporary replacement for its elected member of the value adjustment board or for a citizen member it has appointed 6 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 to serve on the value adjustment board. (4)(a) To have a quorum of the value adjustment board, the members of the board who are present must include at least: 1. One member of the governing body of the county; 2. One member of the school board; and 3. One of the two citizen members. (b) The quorum requirements of Section 194.015, F.S., may not be waived by anyone, including the petitioner. (5) The value adjustment board cannot hold its organizational meeting until all members ofthe board are appointed, even if the number and type of members appointed are sufficient to constitute a quorum. If board legal counsel has not been previously appointed for that year, such appointment must be the first order of business. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015 FS. HistoryNew 3-30-10, Amended 9-19-17. 12D-9.005 Duties of the Board. (1)(a) The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided in Section 194.011(1), F.S.; however, no board hearing shall be held before approval of all or any part of the assessment rolls by the Department of Revenue. The board shall meet for the following purposes: 1. Hearing petitions relating to assessments filed pursuant to Section 194.011(3), F.S.; 2. Hearing complaints relating to homestead exemptions as provided for under Section 196.151, F.S.; 3. Hearing appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of exemption applications under Section 196.011, F.S.; 4. Hearing appeals concerning ad valorem tax deferrals and classifications, or 5. Hearing appeals from determinations that a change of ownership under Section 193.155(3), F.S., a change of ownership or control under Section 193.1554(5), F.S. or 193.1555(5), F.S., or a qualifying improvement under Section 193.1555(5), F.S., has occurred. (b) The board may not meet earlier than July 1 to hear appeals pertaining to the denial ofexemptions, agricultural and high-water recharge classifications, classifications as historic property used for commercial or certain nonprofit purposes, and deferrals. (c) The board shall remain in session until its duties are completed concerning all assessment rolls or parts of assessment rolls. The board may temporarily recess, but shall reconvene when necessary to hear petitions, complaints, or appeals and disputes filed upon the roll or portion of the roll when approved. The board shall make its decisions timely so that the board clerk may observe the requirement that such decisions shall be issued within 7 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 20 calendar days of the last day the board is in session pursuant to Section 194.034, F.S. (2)(a) Value adjustment boards may have additional internal operating procedures, not rules, that do not conflict with, change, expand, suspend, or negate the rules adopted in this rule chapter or other provisions of law, and only to the extent indispensable for the efficient operation of the value adjustment board process. The board may publish fee schedules adopted by the board. (b) These internal operating procedures may include methods for creating the verbatim record, provisions for parking by participants, assignment of hearing rooms, compliance with the Americans with Disabilities Act, and other ministerial type procedures. (c) The board shall not provide notices or establish a local procedure instructing petitioners to contact the property or tax office or any other agency with questions about board hearings or procedures. The board, board legal counsel, board clerk, special magistrate or other board representative shall not otherwise enlist the property or tax office to perform administrative duties for the board. Personnel performing any of the duties shall be independent of the property and tax office. This section shall not prevent the board clerk or personnel performing board duties from referring petitioners to the property appraiser or tax collector for issues within the responsibility of the property appraiser or tax collector. This section shall not prevent the property appraiser from providing data to assist the board clerk with the notice of tax impact. (3) The board must ensure that all board meetings are duly noticed under Section 286.011, F.S., and are held in accordance with the law. (4) Other duties of value adjustment boards are set forth in other areas of Florida law. Value adjustment boards shall perform all duties required by law and shall abide by all limitations on their authority as provided by law. (5) Failure on three occasions with respect to any single tax year for the board to convene at the scheduled time of meetings of the board is grounds for removal from office by the Governor for neglect of duties. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.0105, 194.011, 194.015, 194.032, 194.034, 194.035, 194.037 FS. HistoryNew 3-30-10, Amended 9-19-17. 12D-9.006 Clerk of the Value Adjustment Board. (1) The clerk of the governing body of the county shall be the clerk of the value adjustment board. (2) The board clerk may delegate the day to day responsibilities for the board to a member of his or her staff, but is ultimately responsible for the operation of the board. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 28.12, 192.001, 194.011, 194.015, 194.032, 213.05 FS. HistoryNew 3-30-10. 8 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 12D-9.007 Role of the Clerk of the Value Adjustment Board. counsel that the value adjustment board meets all of the requirements for the organizational meeting before the board or special magistrates hold hearings. If the board clerk determines that any of the requirements were not met, he or she shall contact the board legal counsel or the chair of the board regarding such deficiencies and cancel any scheduled hearings until such time as the requirements are met. (2) The board clerk shall make petition forms available to the public upon request. (3) The board clerk shall receive and acknowledge completed petitions and promptly furnish a copy of all completed and timely filed petitions to the property appraiser or tax collector. Alternatively, the property appraiser or the tax collector may obtain the relevant information from the board clerk electronically. (4) The board clerk shall prepare a schedule of appearances before the board based on petitions timely filed with him or her. If the petitioner has indicated on the petition an estimate of the amount of time he or she will need to present and argue the petition, the board clerk must take this estimate into consideration when scheduling the hearing. before the board, the board clerk must notify the petitioner of the date and time scheduled for the appearance. The board clerk shall simultaneously notify the property appraiser or tax collector. (6) If an incomplete petition, which includes a petition not accompanied by the required filing fee, is received within the time required, the board clerk shall notify the petitioner and give the petitioner an opportunity to complete the petition within 10 calendar days from the date notification is mailed. Such petition shall be timely if completed and filed, including notice of incomplete petition. (7) In counties with a population of more than 75,000, the board clerk shall provide notification annually to qualified individuals or their professional associations of opportunities to serve as special magistrates. (8) The board clerk shall ensure public notice of and access to all hearings. Such notice shall contain a general description of the locations, dates, and times hearings are being scheduled. This notice requirement may be satisfied by making such notice available on the such purpose and are freely accessible to the public while hearings are being conducted. The board clerk shall assure proper signage to identify such facilities. (9) The board clerk shall schedule hearings to allow sufficient time for evidence to be presented and considered and to allow for hearings to begin at their scheduled time. The board 9 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 is insufficient to allow for proper scheduling. (10) The board clerk shall timely notify the parties of the decisions of the board so that such decisions shall be issued within 20 calendar days of the last day the board is in session pursuant to Section 194.034, F.S., and shall otherwise notify the property appraiser or tax collector of such decision. Notification of the petitioner must be by first class mail or by electronic means as set forth in Section 194.034(2) or 192.048, F.S. In counties using special magistrates, the board clerk shall also make available to both parties as soon as practicable a copy of the recommended decision of the special magistrate by mail or electronic means. No party shall have access to decisions prior to any other party. (11) After the value adjustment board has decided all petitions, complaints, appeals and disputes, the board clerk shall make public notice of the findings and results of the board in the manner prescribed in Section 194.037, F.S., and by the department. (12) The board clerk is the official record keeper for the board and shall maintain a record of the proceedings which shall consist of: (a) All filed documents; (b) A verbatim record of any hearing; (c) All tangible exhibits and documentary evidence presented; (d) Any meeting minutes; and, (e) Any other documents or materials presented on the record by the parties or by the board or special magistrate. The record shall be maintained for four years after the final decision has been rendered by the board, if no appeal is filed in circuit court or for five years if an appeal is filed, or, if requested by one of the parties, until the final disposition of any subsequent judicial proceeding relating to the property. (13) The board clerk shall make available to the public copies of all additional internal operating procedures and forms of the board or special magistrates described in Rule 12D- any. Making materials available on a website is sufficient; however, provisions shall be made for persons that have hardship. Such materials shall be consistent with Department rules and forms. (14) The board clerk shall provide notification of appeals or value adjustment board petitions taken with respect to property located within a municipality to the chief executive officer of each municipality as provided in Section 193.116, F.S. The board clerk shall also publish any notice required by Section 196.194, F.S. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.048, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022 FS. HistoryNew 3-30-10, Amended 6-14-16, 3-13-17, 9-19-17. 10 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 12D-9.008 Appointment of Legal Counsel to the Value Adjustment Board. (1) Each value adjustment board must appoint private legal counsel to assist the board. (2) This legal counsel must be an attorney in private practice. The use of an attorney employed by government is prohibited. Counsel must have practiced law for over five years and meet the requirements of Section 194.015, F.S. (3) An attorney may represent more than one value adjustment board. (4) An attorney may represent a value adjustment board, even if another member of the law firm represents one of the enumerated parties so long as the representation is not before the value adjustment board. (5) Legal counsel should avoid conflicts of interest or the appearance of a conflict of interest in their representation. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015 FS. HistoryNew 3-30-10. 12D-9.009 Role of Legal Counsel to the Board. (1) The board legal counsel shall have the responsibilities listed below consistent with the provisions of law. (a) The primary role of the board legal counsel shall be to advise the board on all aspects of the value adjustment board review process to ensure that all actions taken by the board and its appointees meet the requirements of law. (b) Board legal counsel shall advise the board in a manner that will promote and maintain a high level of public trust and confidence in the administrative review process. (c) The board legal counsel is not an advocate for either party in a value adjustment board proceeding, but instead ensures that the proceedings are fair and consistent with the law. (d) Board legal counsel shall advise the board of the actions necessary for compliance with the law. (e) Board legal counsel shall advise the board regarding: 1. Composition and quorum requirements; 2. Statutory training and qualification requirements for special magistrates and members of the board; 3. Legal requirements for recommended decisions and final decisions; 4. Public meeting and open government laws; and 5. Any other duties, responsibilities, actions or requirements of the board consistent with the laws of this state. 11 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (f) Board legal counsel shall review and respond to written complaints alleging noncompliance with the law by the board, special magistrates, board clerk, and the parties. The legal counsel shall send a copy of the complaint along with the response to the department. This section does not refer to routine requests for reconsideration, requests for rescheduling, and pleadings and argument in petitions. (2) The board legal counsel shall, upon appointment, send his or her contact information, which shall include his or her name, mailing address, telephone number, fax number, and e-mail address, to the department by mail, fax, or e-mail to: Department of Revenue Property Tax Oversight Program Attn.: Director P. O. Box 3000 Tallahassee, FL 32315-3000 Fax Number: (850) 617-6112 Email Address: VAB@floridarevenue.com Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 213.05 FS. HistoryNew 3-30-10. 12D-9.010 Appointment of Special Magistrates to the Value Adjustment Board. (1) In counties with populations of more than 75,000, the value adjustment board shall appoint special magistrates to take testimony and make recommendations on petitions filed with the value adjustment board. Special magistrates shall be selected from a list maintained by the board clerk of qualified individuals who are willing to serve. When appointing special magistrates, the board, board attorney, and board clerk shall not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year. The process for review of complaints of bias, prejudice, or conflict of interest regarding the actions of a special magistrate shall be as provided in subsection 12D- 9.022(4), F.A.C. (2) In counties with populations of 75,000 or less, the value adjustment board shall have the option of using special magistrates. The department shall make available to such counties a list of qualified special magistrates. (3) A person does not have to be a resident of the county in which he or she serves as a special magistrate. (4) The special magistrate must meet the following qualifications: (a) A special magistrate must not be an elected or appointed official or employee of the county. (b) A special magistrate must not be an elected or appointed official or employee of a taxing jurisdiction or of the State. (c) During a tax year in which a special magistrate serves, he or she must not represent 12 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 any party before the board in any administrative review of property taxes. (d) All special magistrates must meet the qualifications specified in Section 194.035, F.S. 1. A special magistrate appointed to hear issues of exemptions, classifications, portability assessment difference transfers, changes of ownership under Section 193.155(3), F.S., changes of ownership or control under Section 193.1554(5), or 193.1555(5), F.S., or a qualifying improvement determination under Section 193.1555(5), F.S., must be a member of The Florida Bar, must have at least five years of experience in the area of ad valorem taxation, and must receive training provided by the department. Alternatively, a member of The Florida Bar with at least three years of experience in ad valorem taxation and who has completed board training provided by the department including the examination, may serve as a special magistrate. 2. A special magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified real estate appraiser, must have at least five years of experience in real property valuation, and must receive training provided by the department. Alternatively, a state certified real estate appraiser with at least three years of real estate valuation experience and who has completed board training provided by the department including the examination, may serve as a special magistrate. A real property valuation special magistrate must be certified under Chapter 475, Part II, F.S. a. A Florida certified residential appraiser appointed by the value adjustment board shall only hear petitions on the just valuation of residential real property of one to four residential units and shall not hear petitions on other types of real property. b. A Florida certified general appraiser appointed by the value adjustment board may hear petitions on the just valuation of any type of real property. 3. A special magistrate appointed to hear issues regarding the valuation of tangible organization, must have at least five years of experience in tangible personal property valuation, and must receive training provided by the department. Alternatively, a designated experience in tangible personal property valuation and who has completed board training provided by the department including the examination, may serve as a special magistrate. 4. All special magistrates shall attend or receive an annual training program provided bythe department. Special magistrates substituting two years of experience must show that they have completed the training by taking a written examination provided by the department. A special magistrate must receive or complete any required training prior to holding hearings. (5)(a) The value adjustment board or board legal counsel must verify a special qualifications before appointing the special magistrate. (b) The selection of a special magistrate must be based solely on the experience and qualification of such magistrate, and must not be influenced by any party, or prospective 13 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 party, to a board proceeding or by any such party with an interest in the outcome of such proceeding. Special magistrates must adhere to Rule 12D-9.022, F.A.C., relating to disqualification or recusal. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 194.035 FS. HistoryNew 3-30-10, Amended 9-19-17. 12D-9.011 Role of Special Magistrates to the Value Adjustment Board. (1) The role of the special magistrate is to conduct hearings, take testimony and make recommendations to the board regarding petitions filed before the board. In carrying out these duties the special magistrate shall: (a) Accurately and completely preserve all testimony, documents received, and evidence admitted for consideration; (b) At the request of either party, administer the oath upon the property appraiser or tax collector, each petitioner and all witnesses testifying at a hearing; (c) Conduct all hearings in accordance with the rules prescribed by the department and the laws of the state; and (d) Make recommendations to the board which shall include proposed findings of fact, proposed conclusions of law, and the reasons for upholding or overturning the determination of the property appraiser or tax collector, also see Rule 12D-9.030, F.A.C. (2) The special magistrate shall perform other duties as set out in the rules of the department and other areas of Florida law, and shall abide by all limitations on the special authority as provided by law. (3) When the special magistrate determines that the property appraiser did not establish a presumption of correctness, or determines that the property appraiser established a presumption of correctness that is overcome, as provided in Rule 12D-9.027, F.A.C., and the record contains competent substantial evidence for establishing value, an appraiser special magistrate is required to establish a revised value for the petitioned property. In establishing the revised value when authorized by law, the board or special magistrate is not restricted to any specific value offered by the parties. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 194.035, 195.022, 213.05, Chapter 475, Part II FS. HistoryNew 3-30-10. 12D-9.012 Training of Special Magistrates, Value Adjustment Board Members, and Legal Counsel. (1) The department shall provide and conduct training for special magistrates at least once each state fiscal year available in at least five locations throughout the state. Such training shall emphasize: (a) The law that applies to the administrative review of assessments; 14 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (b) Taxpayer rights in the administrative review process; (c) The composition and operation of the value adjustment board; (d) The roles of the board, board clerk, board legal counsel, special magistrates, and the property appraiser or tax collector and their staff; (e) Procedures for conducting hearings; (f) Administrative reviews of just valuations, classified use valuations, property classifications, exemptions, and portability assessment differences; (g) The review, admissibility, and consideration of evidence; (h) Requirements for written decisions; and (i) The standard measures of value, including the guidelines for real and tangible personal property. (2) The training shall be open to the public. (3) Before any hearings are conducted, in those counties that do not use special magistrates, all members of the board or the legal counsel must receive the training, including any updated modules, before conducting hearings, but need not complete the training examinations, and shall provide a statement acknowledging receipt ofthe training to the board clerk. (4)(a) Each special magistrate that has five years of experience and, in those counties that do not use special magistrates, each board member or the board legal counsel must receive the training, including any updated modules, before conducting hearings, but need not complete the training examinations, and shall provide a statement acknowledging receipt of the training to the board clerk. (b) Each special magistrate that has three years of experience must complete the training including any updated modules and examinations, and receive from the department a certificate of completion, before conducting hearings and shall provide a copy of the certificate of completion of the training and examinations, including any updated modules, to the board clerk. (5) The training is the official training for special magistrates regarding administrative reviews. The board clerk and board legal counsel may provide orientation to the special magistrates relating to local operating or ministerial procedures only. Such orientation meetings shall be open to the public for observation. This does not prevent board legal counsel from giving legal advice; however, to the fullest extent practicable, such legal advice should be in writing and public record. For requirements for decisions specifically based on legal advice see subsection 12D-9.030(6), and paragraph 12D- 9.032(1)(b), F.A.C. (6) Meetings or orientations for special magistrates, for any instructional purposes relating to procedures for hearings, handling or consideration of petitions, evidence, worksheets, forms, decisions or related computer files, must be open to the public for 15 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 observation. Such meetings or orientations must be reasonably noticed to the public in the same manner as an organizational meeting of the board, or posted as reasonable notice on the board website. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 194.035, 195.022, 195.084, 213.05, Chapter 475, Part II FS. HistoryNew 3-30-10. 12D-9.013 Organizational Meeting of the Value Adjustment Board. (1) The board shall annually hold one or more organizational meetings, at least one of which shall meet the requirements of this section. The board shall hold this organizational meeting prior to the holding of value adjustment board hearings. The board shall provide reasonable notice of each organizational meeting and such notice shall include the date, time, location, purpose of the meeting, and information required by Section 286.0105, F.S. At one organizational meeting the board shall: (a) Introduce the members of the board and provide contact information; (b) Introduce the board clerk or any designee of the board clerk and provide the board contact information; (c) Appoint or ratify the private board legal counsel. At the meeting at which board counsel is appointed, this item shall be the first order of business; (d) Appoint or ratify special magistrates, if the board will be using them for that year; (e) Make available to the public, special magistrates and board members, Rule Chapter 12D-9, F.A.C., containing the uniform rules of procedure for hearings before value adjustment boards and special magistrates (if applicable), and the associated forms that have been adopted by the department; (f) Make available to the public, special magistrates and board members, Rule Chapter 12D-10, F.A.C., containing the rules applicable to the requirements for hearings and decisions; (g) Make available to the public, special magistrates and board members the requirements of Government in the Sunshine / open government laws including information on where to obtain the current Government-In-The-Sunshine manual; (h) Discuss, take testimony on and adopt or ratify with any required revision or amendment any local administrative procedures and forms of the board. Such procedures must be ministerial in nature and not be inconsistent with governing statutes, case law, attorney general opinions or rules of the department. All local administrative procedures and forms of the board or special magistrates shall be made available to the public and shall be accessible on the board website, if any; (i) Discuss general information on property tax system, respective roles within this system, taxpayer opportunities to participate in the system, and property taxpayer rights; 16 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (j) Make available to the public, special magistrates and board members, Rules 12D- 51.001, 51.002, 51.003, F.A.C., and Chapters 192 through 195, F.S., as reference information containing the guidelines and statutes applicable to assessments and assessment administration; (k) Adopt or ratify by resolution any filing fee for petitions for that year, in an amount not to exceed $15; and (l) For purposes of this rule, making available to the public means, in addition to having copies at the meeting, the board may refer to a website containing copies of such documents. (2) The board shall announce the tentative schedule for the value adjustment board taking into consideration the number of petitions filed, the possibility of the need to reschedule and the requirement that the board stay in session until all petitions have been heard. (3) The board may hold additional meetings for the purpose of addressing administrative matters. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 213.05, 286.011, 286.0105 FS. HistoryNew 3-30-10. 12D-9.014 Prehearing Checklist. (1) The board clerk shall not allow the holding of scheduled hearings until the board legal counsel has verified that all requirements in Chapter 194, F.S., and department rules, were met as follows: (a) The composition of the board is as provided by law; (b) Board legal counsel has been appointed as provided by law; (c) Board legal counsel meets the requirements of Section 194.015, F.S.; (d) No board members represent other government entities or taxpayers in any administrative or judicial review of property taxes, and citizen members are not members oremployees of a taxing authority, during their membership on the board; (e) In a county that does not use special magistrates, either all board members have received the training or board legal counsel has received the training; (f) The organizational meeting, as well as any other board meetings, will be or were noticed in accordance with Section 286.011, F.S., and will be or were held in accordance with law; (g) The uniform value adjustment board procedures, consisting of this rule chapter, were made available at the organizational meeting and copies were provided to special magistrates and board members; 17 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (h) The uniform policies and procedures manual is available on the existing website of the board clerk, if the board clerk has a website; (i) The qualifications of special magistrates were verified, including that special magistrates received the training, and that special magistrates with less than five years of required experience successfully completed the training including any updated modules and an examination, and were certified; (j) The selection of special magistrates was based solely on proper experience and qualifications and neither the property appraiser nor any petitioners influenced the selection of special magistrates. This provision does not prohibit the board from considering any written complaint filed with respect to a special magistrate by any party or citizen; (k) The appointment and scheduling of special magistrates for hearings was done in a manner in which the board, board attorney, and board clerk did not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year. (l) All procedures and forms of the board or special magistrate are in compliance with Chapter 194, F.S., and this rule chapter; (m) The board is otherwise in compliance with Chapter 194, F.S., and this rule chapter; and, (n) Notice has been given to the chief executive officer of each municipality as provided in Section 193.116, F.S. (2) The board clerk shall notify the board legal counsel and the board chair of any action needed to comply with subsection (1). Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 194.035 FS. HistoryNew 3-30-10, Amended 9-19-17. PART II PETITIONS; REPRESENTATION OF THE TAXPAYER; SCHEDULING AND NOTICE OF A HEARING; EXCHANGE OF EVIDENCE; WITHDRAWN OR SETTLED PETITIONS; HEARING PROCEDURES; DISQUALIFICATION OR RECUSAL; EX PARTE COMMUNICATION PROHIBITION; RECORD OF THE PROCEEDING; PETITIONS ON TRANSFER OF ASSESSMENT DIFFERENCE; REMANDING ASSESSMENTS; RECOMMENDED DECISIONS; CONSIDERATION AND ADOPTION OF RECOMMENDED DECISIONS; FINAL DECISIONS; FURTHER JUDICIAL PROCEEDINGS 18 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 12D-9.015 Petition; Form and Filing Fee. (1)(a) For the purpose of requesting a hearing before the value adjustment board, the department prescribes Form DR-486. The Form DR-486 series is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. (b) In accordance with Section 194.011(3), F.S., the department is required to prescribe petition forms. The department will not approve any local version of this form that contains substantive content Section 195.022, F.S., or approval from the department to use forms for petitions that are not d request from the board chair or board legal counsel. (2) Content of Petition. Petition forms as adopted or approved by the department shall contain the following elements so that when filed with the board clerk they shall: (a) Describe the property by parcel number; (b) Be sworn by the petitioner; (c) State the approximate time anticipated by the petitioner for presenting and arguing his or her petition before the board or special magistrate to be considered by the board clerk as provided in subsection 12D-9.019(1), F.A.C., and may provide dates of nonavailability for scheduling purposes if applicable; (d) Contain a space for the petitioner to indicate on the petition form that he or she does not wish to be present and argue the petition before the board or special magistrate but would like to have their evidence considered without an appearance; (e) Contain a statement that the petitioner has the right, regardless of whether the petitioner initiates the evidence exchange, to receive from the property appraiser a copy of the property record card containing information relevant to the computation of the current assessment, with confidential information redacted, along with a statement that when the property appraiser receives the petition, the property appraiser will either send the property record card to the petitioner or notify the petitioner how to obtain the property record card online; (f)1. Contain a signature field for the taxpayer to sign the petition and a checkbox for the taxpayer to indicate that she or he has authorized a representative to receive or access confidential taxpayer information related to the taxpayer, 2. Contain a checkbox for the taxpayer to indicate that he or she has authorized a compensated or uncompensated representative to act 3. Contain a signature field for an authorized employee or representative to sign the certification under penalty of perjury that he or she and spaces for license numbers; and, 19 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 4. Contain a signature field for a compensated or uncompensated representative, who is not an employee of the taxpayer or of an affiliated entity, and not an attorney who is a member of The Florida Bar, a real estate appraiser licensed or certified under Chapter 475, Part II, F.S., a real estate broker licensed under Chapter 475, Part I, F.S., or a certified public accountant licensed under Chapter 473, F.S., and contain checkboxes, for a compensated representative to indicate he or she is attaching a power of attorney from the taxpayer, and for an uncompensated representative to indicate he or she is attaching a written authorization from the taxpayer. (g) If the petition indicates that the taxpayer has authorized a compensated representative, who is not acting as a licensed or certified professional listed in paragraph 12D-9.018(3)(a), F.A. by the taxpayer or be accompanied by a power of attorney; and, (h) If the petition indicates that the taxpayer has authorized an uncompensated representative to (i) Contain a space for the petitioner to indicate if the property is four or less residential units; or other property type; provided the board clerk shall accept the petition even if this space is not filled in; and, (j) Contain a statement that a tangible personal property assessment may not be contested unless a return required by Section 193.052, F.S., is timely filed. (3) The petition form shall provide notice to the petitioner that the person signing the petition becomes the agent of the taxpayer for the purpose of serving process to obtain personal jurisdiction over the taxpayer for the entire value adjustment board proceeding, including any appeals to circuit court of a board decision by the property appraiser or tax collector. (4) The petition form shall provide notice to the petitioner of his or her right to an informal conference with the property appraiser and that such conference is not a prerequisite to filing a petition nor does it alter the time frame for filing a timely petition. (5) The department, the board clerk, and the property appraiser or tax collector shall make available to petitioners the blank petition form adopted or approved by the department. The department prescribes the Form DR-486 series, for this purpose, incorporated in Rule 12D- 16.002, F.A.C., by reference. lephone, or similar contact information on the petition changes after filing the petition and before the hearing, the taxpayer or representative shall notify the board clerk in writing. (7) Filing Fees. By resolution of the value adjustment board, a petition shall be accompanied by a filing fee to be paid to the board clerk in an amount determined by the board not to exceed $15 for each separate parcel of property, real or personal covered by the petition and subject to appeal. The resolution may include arrangements for petitioners to pay filing fees by credit card. 20 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (a) Other than fees required for late filed applications under Sections 193.155(8)(j) and 196.011(8), F.S., only a single filing fee shall be charged to any particular parcel of real property or tangible personal property account, despite the existence of multiple issues or hearings pertaining to such parcels or accounts. (b) No filing fee shall be required with respect to an appeal from the disapproval of a timely filed application for homestead exemption or from the denial of a tax deferral. (c) For joint petitions filed pursuant to Section 194.011(3)(e), (f), or (g), F.S., a single filing fee shall be charged. Such fee shall be calculated as the cost of the time required for the special magistrate in hearing the joint petition and shall not exceed $5 per parcel or account, for each additional parcel or account included in the petition, in addition to any filing fee for the petition. Said fee is to be proportionately paid by affected property owners. (d) The value adjustment board or its designee shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of the filing by submitting with the petition documentation issued by the Department of Children and Families that the petitioner is currently an eligible recipient of temporary assistance under Chapter 414, F.S. (e) All filing fees shall be paid to the board clerk at the time of filing. Any petition not accompanied by the required filing fee will be deemed incomplete. (8) An owner of contiguous, undeveloped parcels may file a single joint petition if the property appraiser determines such parcels are substantially similar in nature. A sociation as defined in Section 723.075, F.S., with approval of its board of administration or directors, may file with the value adjustment board a single joint petition on behalf of any association members who own parcels of property which the property appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area, and condition. An owner of multiple tangible personal property accounts may file a single joint petition if the property appraiser determines that the tangible personal property accounts are substantially similar in nature. The property appraiser shall provide the petitioner with such determination upon request by the petitioner. The petitioner must obtain the determination from the property appraiser prior to filing the petition and must file the determination provided and completed by the property appraiser with the petition. An incorporated attached list of parcels or accounts by parcel number or account number, with an indication on the petition form showing a joint petition, shall be sufficient to signify a joint petition. (9) Persons Authorized to Sign and File Petitions. The following persons may sign and file petitions with the value adjustment board. (a) The taxpayer may sign and file a petition. (b) An employee of the taxpayer or of an affiliated entity or a licensed or certified professional listed in paragraph 12D-9.018(3)(a), F.A.C., who the taxpayer has authorized to file a petition and represent the taxpayer and who certifies under penalty of perjury that 21 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 represent the taxpayer, may sign and file such a petition that is not signed by the taxpayer and that is not accompanied by the ta (c) A compensated person, who is not an employee of the taxpayer or of an affiliated entity and who is not acting as a licensed or certified professional listed in paragraph 12D- 9.018(3)(a), F.A.C., may sign and file a petit authorized such person by power of attorney. If the petition is not signed by the taxpayer, such person must provide a copy of the power of attorney to the board clerk at the time the petition is filed. This power of attorney is valid only for representing a single taxpayer in a single assessment year, and must identify the parcels or accounts for which the person is authorized to represent the taxpayer and must conform to the requirements of Chapter 709, Part II, F.S. A taxpayer may use a Department of Revenue form to grant the power of attorney or may use a different form provided it meets the requirements of Chapter 709, Part II, and Section 194.034(1), F.S. The Department has adopted Form DR-486POA, Power of Attorney for Representation Before the Value Adjustment Board, which is incorporated by reference in Rule 12D-16.002, F.A.C., as a form available to taxpayers for granting the power of attorney. ritten authorization to authorization to the board clerk with the petiti authorization is contained on the petition form. This written authorization is valid only for representing a single taxpayer in a single assessment year and must identify the parcels or accounts for which the person is authorized to represent the taxpayer. A taxpayer may use a Department of Revenue form to grant the authorization in writing or may use a different form provided it meets the requirements of Section 194.034(1), F.S. The Department has adopted Form DR-486A, Written Authorization for Representation Before the Value Adjustment Board, which is incorporated by reference in Rule 12D-16.002, F.A.C., as a form available to taxpayers for granting the written authorization. (10)(a) If a taxpayer notifies the board that an unauthorized petition has been filed for the person to file the petition and represent the taxpayer. (b) If the board finds that an employee or a professional listed in paragraph 12D- 9.018(3)(a), F.A.C., knowingly and willfully filed a petition not authorized by the taxpayer, the board shall require such employee or professional to provide to the board clerk, before authorization for the employee or professional to represent the taxpayer. This board requirement shall extend for one ye (11) If duplicate petitions are filed on the same property, the board clerk shall contact the 22 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 file a petition and represent the taxpayer, and resolve the issue in accordance with this rule chapter. (12)(a) The board clerk shall accept for filing any completed petition that is timely submitted on a form approved by the department, with payment if required. If an incomplete petition is received, the board clerk shall notify the petitioner and give the petitioner an opportunity to complete the petition within 10 calendar days. Such completed petition shall be timely if completed and filed within the time frame provi 1. Provides information for all the required elements that are displayed on the 2. Is accompanied by a power of attorney if required; 3. Is accompanied by written taxpayer authorization if required; and, 4. Is accompanied by the appropriate filing fee if required. (c) In accepting a petition, the board clerk shall rely on the licensure information provided by a licensed professional representative, the power of attorney provided by an authorized, compensated person, or the written taxpayer authorization provided by an authorized, uncompensated person. (13) Timely Filing of Petitions. Petitions related to valuation issues may be filed, and must be accepted by the board clerk, at any time during the taxable year on or before the 25th day following the mailing of the notice of proposed property taxes. Other petitions may be filed as follows: (a) With respect to issues involving the denial of an exemption on or before the 30th day following the mailing of the written notification of the denial of the exemption on or before July 1 of the year for which the application was filed; (b) With respect to issues involving the denial of an agricultural classification application, on or before the 30th day following the mailing of the notification in writing of the denial of the agricultural classification on or before July 1 of the year for which the application was filed; (c) With respect to issues involving the denial of a high-water recharge classification application on or before the 30th day following the mailing of the notification in writing of the denial of the high-water recharge classification on or before July 1 of the year for which the application was filed; (d) With respect to issues involving the denial of a historic property used for commercial or certain nonprofit purposes classification application, on or before the 30th day following the mailing of the notification in writing of the denial of the classification on or before July 1 of the year for which the application was filed; (e) With respect to issues involving the denial of a tax deferral, on or before the 30th day following the mailing of the notification in writing of the denial of the deferral application; 23 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (f) With respect to exemption or classification claims relating to an exemption or classification that is not reflected on the notice of property taxes, including late filed exemption claims, on or before the 25th day following the mailing of the notice of proposed property taxes, or on or before the 30th day following the mailing of the written notification of the denial of the exemption or classification, whichever date is later; and, (g) With respect to penalties imposed for filing incorrect information relating to tax deferrals for homestead, for recreational and commercial working waterfronts or for affordable rental housing properties, within 30 days after the penalties are imposed. (14) Late Filed Petitions. (a) The board may not extend the time for filing a petition. The board is not authorized to set and publish a deadline for late filed petitions. However, the failure to meet the statutory deadline for filing a petition to the board does not prevent consideration of such a petition by the board or special magistrate when the board or board designee determines that the petitioner has demonstrated good cause justifying consideration and that the delay will not, means the verifiable showing of extraordinary circumstances, as follows: 1. Personal, family, or business crisis or emergency at a critical time or for an extended , or 2. Physical or mental illness, infirmity, or disability that would reasonably affect the 3. Miscommunication with, or misinformation received from, the board clerk, property appraiser, or their staff regarding the necessity or the proper procedure for filing that would 4. Any other cause beyond the control of the petitioner that would prevent a reasonably prudent petitioner from timely filing. (b) The board clerk shall accept but not schedule for hearing a petition submitted to the board after the statutory deadline has expired, and shall submit the petition to the board or board designee for good cause consideration if the petition is accompanied by a written explanation for the delay in filing. Unless scheduled together or by the same notice, the decision regarding good cause for late filing of the petition must be made before a hearing is scheduled, and the parties shall be notified of such decision. (c) The board clerk shall forward a copy of completed but untimely filed petitions to the property appraiser or tax collector at the time they are received or upon the determination of good cause. (d) The board is authorized to, but need not, require good cause hearings before good cause determinations are made. The board or a board designee, which includes the board legal counsel or a special magistrate, shall determine whether the petitioner has demonstrated, in writing, good cause justifying consideration of the petition. If the board or a board designee determines that the petitioner has demonstrated good cause, the board clerk 24 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 shall accept the petition for filing and so notify the petitioner and the property appraiser or the tax collector. (e) If the board or a board designee determines that the petitioner has not demonstrated good cause, or if the petition is not accompanied by a written explanation for the delay in filing, the board clerk shall notify the petitioner and the property appraiser or tax collector. (f) A person who files a petition may timely file an action in circuit court to preserve the right to proceed in circuit court. (Sections 193.155(8)(l), 194.036, 194.171(2) and 196.151, F.S.). (15) Acknowledgement of Timely Filed Petitions. The board clerk shall accept all completed petitions, as defined by statute and subsection (2), of this rule. Upon receipt of a completed and filed petition, the board clerk shall provide to the petitioner an acknowledgment of receipt of such petition and shall provide to the property appraiser or tax collector a copy of the petition. (16) When the property appraiser receives the petition from the board clerk, regardless of whether the petitioner initiates the evidence exchange, the property appraiser shall provide to the petitioner a copy of the property record card containing information relevant to the computation of the current assessment, with confidential information redacted. The property appraiser shall provide such property record card to the petitioner either by sending it to the petitioner or by notifying the petitioner how to obtain it online. (17) The board clerk shall send the notice of hearing such that it will be received by the petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled appearance. The board clerk will have prima facie complied with the requirements of this section if the notice was deposited in the U.S. mail thirty (30) days prior to the day of such scheduled appearance. (18) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the http://floridarevenue.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.155, 194.011, 194.013, 194.032, 194.034, 194.036, 195.022, 196.151, 197.2425 FS. HistoryNew 3-30-10, Amended 11-1-12, 6-14-16, 3-13-17, 9-19-17. 12D-9.016 Filing and Service. (1) In construing these rules or any order of the board, special magistrate, or a board designee, filing shall mean received by the board clerk during open hours or by the board, special magistrate, or a board designee during a meeting or hearing. (2)(a) Any hand-delivered or mailed document received by the office of the board clerk after close of business as determined by the board clerk shall be filed the next regular business day. (b) If the board clerk accepts documents filed by FAX or other electronic transmission, documents received on or after 11:59:59 p.m. of the day they are due shall be filed the next 25 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 regular business day. (c) Any document that is required to be filed, served, provided or made available may be filed, served, provided or made available electronically, if the board and the board clerk make such resources available, and no party is prejudiced. (d) Local procedure may supersede provisions regarding the number of copies that must be provided. (3) When a party files a document with the board, other than the petition, that party shall serve copies of the document to all parties in the proceeding. When a document is filed that does not clearly indicate it has been provided to the other party, the board clerk, board legal counsel, board members and special magistrates shall inform the party of the requirement to provide to every party or shall exercise care to ensure that a copy is provided to every party, and that no ex parte communication occurs. (4) Any party who elects to file any document by FAX or other electronic transmission shall be responsible for any delay, disruption, or interruption of the electronic signals and accepts the full risk that the document may not be properly filed with the board clerk as a result. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 195.022, 195.084, 213.05 FS. HistoryNew 3-30-10. 12D-9.017 Ex Parte Communication Prohibition. (1)(a) No participant, including the petitioner, the property appraiser, the board clerk, the special magistrate, a member of a value adjustment board, or other person directly or indirectly interested in the proceeding, nor anyone authorized to act on behalf of any party shall communicate with a member of the board or the special magistrate regarding the issues in the case without the other party being present or without providing a copy of any written communication to the other party. (b) This rule shall not prohibit internal communications among the board clerk, board, special magistrates, and board legal counsel, regarding internal operations of the board and other administrative matters. The special magistrate is specifically authorized to communicate with board clerk on legal matters or other issues regarding a petition. (2) Any attempt by the property appraiser, tax collector, taxpayer or representative to provide information or discuss issues regarding a petition without the presence of the opposing party before or after the hearing, with a member of the board orthe special magistrate shall be immediately placed on the record by the board member orspecial magistrate. (3) The ex parte communication shall not be considered by the board or the special magistrate unless all parties have been notified about the ex parte communication, and no party objects, and all parties have an opportunity during the hearing to cross-examine, object, or otherwise address the communication. 26 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 194.035 FS. HistoryNew 3-30-10, Amended 9-19-17. 12D-9.018 Representation of the Taxpayer. (1) board by a present testimony and other evidence in support of the petition (2) The authorized individual, agent, or legal entity that signs the petition becomes the agent of the taxpayer for the purpose of serving process to obtain jurisdiction over the taxpayer for the entire value adjustment board proceedings, including any appeals of a board decision by the property appraiser or tax collector. However, this does not authorize the individual, a without written authorization from the taxpayer. (3) Subject to the petition filing requirements set forth in this rule chapter, a taxpayer may be represented before the board by one of the persons described in this subsection. (a)1. An employee of the taxpayer or of an affiliated entity may represent the taxpayer. 2. One of the following professionals may represent the taxpayer: a. An attorney who is a member of the Florida Bar, b. A real estate appraiser licensed or certified under Chapter 475, Part II, F.S., c. A real estate broker licensed under Chapter 475, Part I, F.S., or d. A certified public accountant licensed under Chapter 473, F.S. 3. If the taxpayer has authorized an employee or professional, listed in this subsection, to file a petition and represent the taxpayer and the employee or professional certifies under s behalf and represent the taxpayer, the employee or professional may file a written authorization. (b) A person who provides to the board clerk at the time the petition is filed a power of The power of attorney is valid only for representing a single taxpayer in a single assessment year, and must identify the parcels or accounts for which the person is authorized to represent the taxpayer and must conform to the requirements of Chapter 709, Part II, F.S. A taxpayer may use a Department of Revenue form to grant the power of attorney or may use a different form, provided it meets the requirements of Chapter 709, Part II, and Section 194.034(1), F.S. The Department has adopted Form DR-486POA, titled Power of Attorney for Representation Before the Value Adjustment Board, which is incorporated by reference in Rule 12D-16.002, F.A.C., as a form available to taxpayers for granting the power of attorney. (c) An uncompensated person who provides to the board clerk at the time the petition is 27 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 may represent the taxpayer. This written authorization is valid only for representing a single taxpayer in a single assessment year and must identify the parcels or accounts for which the person is authorized to represent the taxpayer. A taxpayer may use a Department of Revenue form to grant the authorization in writing or may use a different form provided it meets the requirements of Section 194.034(1), F.S. The Department has adopted Form DR-486A, titled Written Authorization for Representation Before the Value Adjustment Board, which is incorporated by reference in Rule 12D-16.002, F.A.C., as a form available to taxpayers for granting the written authorization. (4) The board clerk may require the use of an agent or representative number to facilitate scheduling of hearings as long as such use is not inconsistent with this rule chapter. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.013, 194.032, 194.034, 195.022 FS. HistoryNew 3-30-10, Amended 9-19-17. 12D-9.019 Scheduling and Notice of a Hearing. (1)(a) The board clerk shall prepare a schedule of appearances before the board or special magistrates based on timely filed petitions, and shall notify each petitioner of the scheduled time of appearance. The board clerk shall simultaneously notify the property appraiser or tax collector. The board clerk may electronically send this notification to the petitioner, if the petitioner indicates on his or her petition this means of communication for receiving notices, materials, and communications. (b) When scheduling hearings, the board clerk shall consider: 1. The anticipated amount of time if indicated on the petition, 2. The experience of the petitioner, 3. The complexity of the issues or the evidence to be presented, 4. The number of petitions/parcels to be heard at a single hearing, 5. The efficiency or difficulty for the petitioner of grouping multiple hearings for a single petitioner on the same day; and, 6. The likelihood of withdrawals, cancellations of hearings or failure to appear. (c) Upon request of a party, the board clerk shall consult with the petitioner and the adequate amount of time is provided for presenting and considering evidence. (d) In scheduling hearings before specific special magistrates, the board, board attorney, and board clerk shall not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year. (e) In those counties that use special magistrates, after an attorney special magistrate has produced a recommended decision on a determination that a change of ownership under Section 193.155(3), F.S., a change of ownership or control under Section 193.1554(5) or 28 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 193.1555(5), F.S., or a qualifying improvement under Section 193.1555(5), F.S., has occurred, the petition shall be scheduled for a hearing before a real property valuation special magistrate for an administrative review of the value(s), unless the petitioner waives administrative review of the value. The clerk must notify the petitioner and property appraiser of the scheduled time in the manner described in this rule. This hearing is subject to the single time reschedule for good cause as provided in this rule. In counties that do not use special magistrates the board may proceed directly to a valuation hearing where properly noticed as provided in this rule. (2) No hearing shall be scheduled related to valuation issues prior to completion by the governing body of each taxing authority of the public hearing on the tentative budget and proposed millage rate. (3)(a) The notice of hearing before the value adjustment board shall be in writing, and shall be delivered by regular or certified U.S. mail or personal delivery, or in the manner requested by the petitioner on Form DR-486, so that the notice shall be received by the petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled appearance. The Form DR-486 series is adopted and incorporated by reference in Rule 12D- 16.002, F.A.C. The notice of hearing form shall meet the requirements of this section and shall be subject to approval by the department. The department provides Form DR-481 as a format for the form of such notice. Form DR-481, Value Adjustment Board Notice of Hearing, is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. (b) The notice shall include these elements: 1. The parcel number, account number or legal address of all properties being heard at the scheduled hearing; 2. The type of hearing scheduled; 3. The date and time of the scheduled hearing, however, if the petition has been scheduled to be heard within a block of time, the beginning and ending of that block of time shall be indicated on the notice; 4. The time reserved, or instructions on how to obtain this information; 5. The location of the hearing, including the hearing room number if known, together with board clerk contact information including office address and telephone number, for petitioners to request assistance in finding hearing rooms; 6. Instructions on how to obtain a list of the potential special magistrates for the type of petition in question; f evidence with the property appraiser; 8. A statement that the petitioner has the right to reschedule the hearing a single time for good cause as defined in Section 194.032(2)(a), F.S.; 29 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 as circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing; 10. Instructions on bringing copies of evidence; 11. Any information necessary to comply with federal or state disability or accessibility acts; and, 12. Information regarding where the petitioner may obtain a copy of the uniform rules of procedure. (4) Each party may reschedule the hearing a single time for good cause by submitting a written request to the board clerk before the scheduled appearance or as soon as practicable. (a) The board clerk shall ascertain if the opposing party has been furnished a copy of the request, and if not, shall furnish the request to the opposing party. The board clerk shall promptly forward the reschedule request to the board or a board designee to make a determination as to good cause; for this determination, the board designee includes the board clerk, board legal counsel or a special magistrate. (b) The board or board designee shall grant the hearing reschedule for any request that qualifies under Section 194.032(2)(a), F.S. The board or board designee may act upon the request based on its face and whether it meets the provisions for good cause on its face. (c) If the board or a board designee determines that the request does not show good cause, the request will be denied and the board may proceed with the hearing as scheduled. (d) If the board or a board designee determines that the request demonstrates good cause, the request will be granted. (e) Requests to reschedule shall be processed without delay and the processing shall be accelerated where necessary to ensure, if possible, that the parties are provided notice of the determination before the original hearing time. (f) The board clerk shall give prompt notice to the parties of the determination as to good cause. Form DR-485WCN, Value Adjustment Board s Notice, is designated and may be used for this purpose. Form DR-485WCN is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. (g) If good cause is found, the clerk shall give immediate notice of cancellation of the hearing and shall proceed as provided in paragraph (h). (h) The clerk must receive any notice of conflict dates submitted by a party before notice of a rescheduled hearing is sent to both parties or before expiration of any period allowed by the clerk or board to both parties for such submittal. (i) The clerk must reschedule considering conflict dates received and should accommodate performance of its functions in the taxing process. 30 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (j) The board clerk is responsible for notifying the parties of any rescheduling and will issue a notice of hearing with the new hearing date which shall, if possible, be the earliest date that is convenient for all parties. (k) When rescheduling hearings under this rule, if the parties are unable to agree on an earlier date, the board clerk is authorized to schedule the hearing and send a notice of such hearing by regular or certified U.S. mail or personal delivery, or in the manner requested by the petitioner on the petition Form DR-486, so that the notice shall be received by the petitioner no less than fifteen (15) calendar days prior to the day of such scheduled appearance, unless this notice is waived by both parties. (l) The clerk is authorized to inquire if a party wants their evidence considered in the event of their absence from the hearing. rescheduled hearings; however, the parties are not required to do so. (n) A party must not assume the request to reschedule has been granted until notified by the clerk. (5) If a hearing is rescheduled by a party, the board clerk must notify the petitioner of the rescheduled time in the manner referenced in subsection (3), so that the notice shall be received no less than fifteen (15) calendar days prior to the day of such rescheduled appearance, unless this notice is waived by both parties. (6) If a hearing is rescheduled, the deadlines for the exchange of evidence shall be computed from the new hearing date, if time permits. authorized to reschedule the hearing. (b) In no event shall a petitioner be required to wait more than a reasonable time after the scheduled time to be heard or, if the petition has been scheduled to be heard within a block of time, after the beginning of the block of time. The board clerk is authorized to find that a reasonable time has elapsed based on other commitments, appointments or hearings of the petitioner, lateness in the day, and other hearings waiting to be heard earlier than the heard within a reasonable time, the petitioner may request to be heard immediately. If the board clerk finds a reasonable time has elapsed and petitioner is not heard, the board clerk two hours, the petitioner has the right to inform the board chairperson, or the clerk as board designee, that he or she intends to leave. If the petitioner chooses to leave, the petitioner must first inform the board chairperson or clerk that he or she intends to leave. The clerk must not list the petitioner as a no show. If the hearing does not commence within two hours and the petitioner leaves, the clerk must reschedule the hearing. (c) A rescheduling under this subsection is not a request by a party to reschedule as provided in subsection (4). 31 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (d) A petitioner is not required to wait any length of time as a prerequisite to filing an action in circuit court. (8) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the http://floridarevenue.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 195.022 FS. HistoryNew 3-30-10, Amended 9-26-11, 6-14-16, Section 15, Chapter 2016-128, Laws of Florida, 7-1-16, 3-13-17, 9-19-17. 12D-9.020 Exchange of Evidence. (1)(a)1. At least 15 days before a petition hearing, the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented at the hearing. 2. To calculate the fifteen (15) days, the petitioner shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day that is neither a Saturday, Sunday, or legal holiday. right to receive a copy of the current property record card from the property appraiser as described in Section 194.032(2)(a), F.S. However, under Section 194.034(1)(h), F.S., if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and knowingly refuses to provide it to the property appraiser a reasonable time before the hearing, the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate. Reasonableness shall be determined by whether the material can be reviewed, investigated, and responded to or rebutted in the time frame remaining before the hearing. These requirements are more specifically described in subsection (8), of this rule, and in paragraphs 12D-9.025(4)(a) and (f), F.A.C. paragraph (1)(a), and if requested in writing by the petitioner, the property appraiser shall, no later than seven (7) days before the hearing, provide to the petitioner a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented by the property appraiser at the hearing. The evidence list must contain the current property record card. There is no specific form or format required for 32 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (b) To calculate the seven (7) days, the property appraiser shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period so computed shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day which is neither a Saturday, Sunday, or legal holiday. (3)(a) If the petitioner does not provide the information to the property appraiser described in paragraph (1)(a), the property appraiser need not provide the information to the petitioner as described in subsection (2). (b) If the property appraiser does not provide the information to the petitioner within the time required by paragraph (2)(b), the hearing shall be rescheduled to allow the petitioner (4) By agreement of the parties the evidence exchanged under this rule section shall be delivered by regular or certified U.S. mail, personal delivery, overnight mail, FAX or email. The petitioner and property appraiser may agree to a different timing and method of exchange. section. If either party does not designate a desired manner for receiving information in the evidence exchange, the information shall be provided by U.S. mail. The property appraiser shall provide the information at the address listed on the petition form for the petitioner. (5) Level of detail on evidence summaries: The summaries of evidence to be presented by witnesses for the petitioner and the property appraiser under this rule section shall be sufficiently detailed as to reasonably inform a party of the general subject matter of the (6) Hearing procedures: Neither the board nor the special magistrate shall take any general action regarding compliance with this section, but any action on each petition shall be considered on a case by case basis. Any action shall be based on a consideration of whether there has been a substantial noncompliance with this section, and shall be taken at a scheduled ns a prearranged course of conduct not based on evidence received in a specific case at a scheduled hearing on a petition. (7) A property appraiser shall not use at a hearing evidence that was not supplied to the petitioner as required. The remedy for such noncompliance shall be a rescheduling of the hearing to allow the petitioner an opportunity to review the information of the property appraiser. (8) No petitioner may present for consideration, nor may a board or special magistrate accept for consideration, testimony or other evidentiary materials that were specifically requested of the petitioner in writing by the property appraiser in connection with a filed petition, of which the petitioner had knowledge and denied to the property appraiser. Such evidentiary materials shall be considered timely if provided to the property appraiser no later 33 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 than fifteen (15) days before the hearing in accordance with the exchange of evidence rules in this section. If provided to the property appraiser less than fifteen (15) days before the hearing, such materials shall be considered timely if the board or special magistrate determines they were provided a reasonable time before the hearing, as described in paragraph 12D- uce the evidence, requested of the petitioner in writing by the property appraiser, is lost if not provided to the property appraiser as described in this paragraph. This provision does not preclude rebuttal evidence that was not specifically requested of the petitioner by the property appraiser. (9) As the trier of fact, the board or special magistrate may independently rule on the admissibility and use of evidence. If the board or special magistrate has any questions relating to the admissibility and use of evidence, the board or special magistrate should consult with the board legal counsel. The basis for any ruling on admissibility of evidence must be reflected in the record. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 194.035, 195.022 FS. HistoryNew 3-30-10, Amended 6-14-16, 4-10-18. 12D-9.021 Withdrawn or Settled Petitions; Petitions Acknowledged as Correct; Non-Appearance; Summary Disposition of Petitions. (1) A petitioner may withdraw a petition prior to the scheduled hearing. Form DR- 485WI is prescribed by the department for such purpose; however, other written or electronic means may be used. Form DR-485WI is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. Form DR-485WI shall indicate the reason for the withdrawal asone of the following: (a) Petitioner agrees with the determination of the property appraiser or tax collector; (b) Petitioner and property appraiser or tax collector have reached a settlement of the issues; (c) Petitioner does not agree with the decision or assessment of the property appraiser ortax collector but no longer wishes to pursue a remedy through the value adjustment board process; or (d) Other specified reason. (2) The board clerk shall cancel the hearing upon receiving a notice of withdrawal from the petitioner and there shall be no further proceeding on the matter. (3) If a property appraiser or tax collector agrees with a petition challenging a decision to deny an exemption, classification, portability assessment difference transfer, or deferral, the property appraiser or tax collector shall issue the petitioner a notice granting said exemption, classification, portability assessment difference transfer, or deferral and shall file with the board clerk a notice that the petition was acknowledged as correct. The board clerk shall cancel the hearing upon receiving the notice of acknowledgement and there shall be no further proceeding on the matter acknowledged as correct. 34 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (4) If parties do not file a notice of withdrawal or notice of acknowledgement but indicate the same at the hearing, the board or special magistrate shall so state on the hearing record and shall not proceed with the hearing and shall not issue a decision. If a petition is withdrawn or acknowledged as correct under subsection (1), (2), or (3), or settlement is reached and filed by the parties, at any time before a recommended decision or final board decision is issued, the board, special magistrate or clerk need not issue such decision. The board clerk shall list and report all withdrawals, settlements, acknowledgements of correctness as withdrawn or settled petitions. Settled petitions shall include those acknowledged as correct by the property appraiser or tax collector. (5) For all withdrawn or settled petitions, a special magistrate shall not produce a recommended decision and the board shall not produce a final decision. (6) When a petitioner does not appear by the commencement of a scheduled hearing and the petitioner has not indicated a desire to have their petition heard without their attendance and a good cause request is not pending, the board or the special magistrate shall not commence or proceed with the hearing and shall produce a decision or recommended decision as described in this section. If the petitioner makes a good cause request before the decision, if no special magistrate is used, or recommended decision, if a special magistrate is used, is issued, the board or board designee shall rule on the good cause request before determining that the decision or recommended decision should be set aside and that the hearing should be rescheduled, or that the board or special magistrate should issue the decision or recommended decision. (7) When a petitioner does not appear by the commencement of a scheduled hearing and a good cause request is pending, the board or board designee shall rule on the good cause request before determining that the hearing should be rescheduled or that the board orspecial magistrate should issue a decision or recommended decision. (a) If the board or board designee finds good cause for the failure to appear, the board clerk shall reschedule the hearing. (b) If the board or board designee does not find good cause for the failure to appear, the board or special magistrate shall issue a decision or recommended decision. (8) Decisions issued under subsection (6) or (7) shall not be treated as withdrawn orsettled petitions and shall contain: (a) A finding of fact that the petitioner did not appear at the hearing and did not state good cause; and (b) A conclusion of law that the relief is denied and the decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. (9) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the D internet site: http://floridarevenue.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 194.034, 195.027(1) FS. Law Implemented 193.155, 194.011, 194.032, 194.037, 213.05 FS. HistoryNew 3-30-10. 35 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 12D-9.022 Disqualification or Recusal of Special Magistrates or Board Members. (1) If either the petitioner or the property appraiser communicates a reasonable belief that a special magistrate does not possess the statutory qualifications in accordance with Sections 194.035 and 475.611(1)(h) and (i), F.S., to conduct a particular proceeding, the basis for that belief shall be included in the record of the proceeding or submitted prior to the hearing in writing to the board legal counsel. (2)(a) Upon review, if the board or its legal counsel determines that the original special magistrate does not meet the statutory requirements and qualifications, the board or legal counsel shall enter into the record an instruction to the board clerk to reschedule the petition before a different special magistrate to hear or rehear the petition without considering actions that may have occurred during any previous hearing. (b) Upon review, if the board or its legal counsel determines that the special magistrate does meet the statutory requirements and qualifications, such determination shall be issued in writing and placed in the record, and the special magistrate will conduct the hearing, or, ifa hearing was already held, the recommended decision will be forwarded to the board in accordance with these rules. (3) Board members and special magistrates shall recuse themselves from hearing a petition when they have a conflict of interest or an appearance of a conflict of interest. (4)(a) If either the petitioner or the property appraiser communicates a reasonable belief that a board member or special magistrate has a bias, prejudice or conflict of interest, the basis for that belief shall be stated in the record of the proceeding or submitted prior to the hearing in writing to the board legal counsel. (b) If the board member or special magistrate agrees with the basis stated in the record, the board member or special magistrate shall recuse himself or herself on the record. A special magistrate who recuses himself or herself shall close the hearing on the record and notify the board clerk of the recusal. Upon a board recusal, the hearing shall go forward if there is a quorum. Upon a special recusal, or a board recusal that results in a quorum not being present, the board clerk shall reschedule the hearing. (c) If the board member or special magistrate questions the need for recusal, the board member or special magistrate shall request an immediate determination on the matter from the legal counsel. (d) Upon review, if the board legal counsel: 1. Determines that a recusal is necessary, the board member or special magistrate shall recuse himself or herself and the board clerk shall reschedule the hearing; or 2. Is uncertain whether recusal is necessary, the board member or special magistrate shall recuse himself or herself and the board clerk shall reschedule the hearing; or 3. Determines the recusal is unnecessary, the board legal counsel shall set forth the basis upon which the request was not based on sufficient facts or reasons. 36 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (e) In a rescheduled hearing, the board or special magistrate shall not consider any actions that may have occurred during any previous hearing on the same petition. (5) A rescheduling for disqualification or recusal shall not be treated as the one time rescheduling to which a petitioner has a right upon timely request under Section 194.032(2), F.S. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 194.035, 213.05, 475.611, FS. HistoryNew 3-30-10. 12D-9.023 Hearings Before Board or Special Magistrates. (1) Hearing rooms, office space, computer systems, personnel, and other resources used for any of the functions shall be controlled by the board through the board clerk of the value adjustment board. The board clerk shall perform his or her duties in a manner to avoid the appearance of a conflict of interest. The board clerk shall not use the resources of the property or tax office and shall not allow the property appraiser ortax collector to control or influence any part of the value adjustment board process. (2) Boards and special magistrates shall adhere as closely as possible to the schedule of hearings established by the board clerk but must ensure that adequate time is allowed for parties to present evidence and for the board or special magistrate to consider the admitted evidence. If the board or special magistrate determines from the petition form that the hearing has been scheduled for less time than the petitioner requested on the petition, the board or special magistrate must consider whether the hearing should be extended or continued to provide additional time. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 195.022, 195.084, 213.05 FS. HistoryNew 3-30-10. 12D-9.024 Procedures for Commencement of a Hearing. (1) If all parties are present and the petition is not withdrawn or settled, a hearing on the petition shall commence. (2) The hearing shall be open to the public. (3) Upon the request of either party, a special magistrate shall swear in all witnesses in that proceeding on the record. Upon such request and if the witness has been sworn in during an earlier hearing, it shall be sufficient for the special magistrate to remind the witness that he or she is still under oath. (4) Before or at the start of the hearing, the board, the designee or the special magistrate shall give a short overview verbally or in writing of the rules of procedure and any administrative issues necessary to conduct the hearing. (5) Before or at the start of the hearing, unless waived by the parties, the board or special magistrate shall make an opening statement or provide a brochure or taxpayer information sheet that: 37 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (a) States the board or special magistrate is an independent, impartial, and unbiased hearing body or officer, as applicable; (b) States the board or special magistrate does not work for the property appraiser or tax collector, is independent of the property appraiser or tax collector, and is not influenced bythe property appraiser or tax collector; (c) States the hearing will be conducted in an orderly, fair, and unbiased manner; (d) States that the law does not allow the board or special magistrate to review any evidence unless it is presented on the record at the hearing or presented upon agreement of the parties while the record is open; and (e) States that the law requires the board or special magistrate to evaluate the relevance and credibility of the evidence in deciding the results of the petition. (6) The board or special magistrate shall ask the parties if they have any questions regarding the verbal or written overview of the procedures for the hearing. (7) After the opening statement, and clarification of any questions with the parties, the board or special magistrate shall proceed with the hearing. The property appraiser shall indicate for the record his or her determination of just value, classified use value, tax exemption, property classification, or assessment difference, or deferral or penalties. Under subsection 194.301(1), F.S., in a hearing on just, classified use, or assessed value, the first issue to be considered is whether the property appraiser establishes a presumption of correctness for the assessment. The property appraiser shall present evidence on this issue first. (8) If at any point in a hearing or proceeding the petitioner withdraws the petition or the parties agree to settlement, the petition becomes a withdrawn or settled petition and the hearing or proceeding shall end. The board or special magistrate shall state or note for the record that the petition is withdrawn or settled, shall not proceed with the hearing, shall not consider the petition, and shall not produce a decision or recommended decision. (9)(a) If the petitioner does not appear by the commencement of a scheduled hearing, the board or special magistrate shall not commence the hearing and shall proceed under the requirements set forth in subsection 12D-9.021(6), F.A.C., unless: 1. The petition is on a assessment difference transfer in which the previous homestead is the subject of the petition and is located in a county other than the county where the new homestead is located. Requirements specific to hearings on such petitions are set forth in subsection 12D-9.028(6), F.A.C.; or 2. The petitioner has indicated that he or she does not wish to appear at the hearing, but would like for the board or special magistrate to consider evidence submitted by the petitioner. (b) A petitioner who has indicated that he or she does not wish to appear at the hearing, but would like for the board or special magistrate to consider his or her evidence, shall submit his or her evidence to the board clerk and property appraiser before the hearing. 38 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 The board clerk shall: 1. Keep the evidence as part of the petition file; 2. Notify the board or special magistrate before or at the hearing that the petitioner has indicated he or she will not appear at the hearing, but would like for the board or special magistrate to consider his or her evidence at the hearing; and 3. Give the evidence to the board or special magistrate at the beginning of the hearing. (10) If the property appraiser or tax collector does not appear by the commencement of a scheduled hearing, except a good cause hearing, the board or special magistrate shall state on the record that the property appraiser or tax collector did not appear at the hearing. Then, the board or special magistrate shall request the petitioner to state for the record whether he or she wants to have the hearing rescheduled or wants to proceed with the hearing without the property appraiser or tax collector. If the petitioner elects to have the hearing rescheduled, the board clerk shall reschedule the hearing. If the petitioner elects to proceed with the hearing without the property appraiser or tax collector, the board or special magistrate shall proceed with the hearing and shall produce a decision or recommended decision. (11) In any hearing conducted without one of the parties present, the board or special magistrate must take into consideration the inability of the opposing party to cross- examine the non-appearing party in determining the sufficiency of the evidence of the non- appearing party. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 195.022, 195.084, 213.05 FS. HistoryNew 3-30-10. 12D-9.025 Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses. (1) As part of administrative reviews, the board or special magistrate must: (a) Review the evidence presented by the parties; (b) Determine whether the evidence presented is admissible; (c) Admit the evidence that is admissible, and identify the evidence presented to indicate that it is admitted or not admitted; and (d) Consider the admitted evidence. into the record for consideration by the board or special magistrate. Board and special magistrate proceedings are not controlled by strict rules of evidence and procedure. Formal rules of evidence shall not apply, but fundamental due process shall be observed and shall govern the proceedings. 39 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 directly or indirectly, to the statutory criteria that apply to the issue under review. This description means the evidence meets or exceeds a minimum level of relevance necessary to be admitted for consideration, but does not necessarily mean that the evidence has sufficient relevance to legally justify a particular conclusion. (c) Rebuttal evidence is relevant evidence used solely to disprove or contradict the original evidence presented by an opposing party. (d) As the trier of fact, the board or special magistrate may independently rule on the admissibility and use of evidence. If the board or special magistrate has any questions relating to the admissibility and use of evidence, the board or special magistrate should consult with the board legal counsel. The basis for any ruling on admissibility of evidence must be reflected in the record. The special magistrate may delay ruling on the question during the hearing and consult with board legal counsel after the hearing. (3)(a) In a board or special magistrate hearing, the petitioner is responsible for presenting determination is incorrect. The property appraiser is responsible for presenting relevant and credible evidence in support of his or her determination. no longer applies, starting with 2009 assessments. A taxpayer shall never have the burden of of a legal assessment. (4)(a) No evidence shall be considered by the board or special magistrate except when when the petitioner has been given reasonable notice. The petitioner may still present evidence if he or she does not participate in the evidence exchange. However, if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and refuses to provide it to the property appraiser, the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate. These requirements are more specifically described in paragraph (f) below. (b) If a party submits evidence to the board clerk prior to the hearing, the board or special magistrate shall not review or consider such evidence prior to the hearing. (c) In order to be reviewed by the board or special magistrate, any evidence filed with the board clerk shall be brought to the hearing by the party. This requirement shall not apply where: petition in which the previous homestead is the subject of the petition and is located in a county other than the county where the new homestead is located. Requirements specific to hearings on such petitions are set forth in subsection 12D-9.028(6), F.A.C.; or 40 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 2. A petitioner has indicated that he or she does not wish to appear at the hearing but would like for the board or special magistrate to consider evidence submitted by the petitioner. (d) A petitioner who has indicated that he or she does not wish to appear at the hearing, but would like for the board or special magistrate to consider his or her evidence, shall submit his or her evidence to the board clerk before the hearing. The board clerk shall: 2. Notify the board or special magistrate before or at the hearing that the petitioner has indicated he or she will not appear at the hearing, but would like for the board or special magistrate to consider his or her evidence at the hearing; and 3. Give the evidence to the board or special magistrate at the beginning of the hearing. (e) The board clerk may provide an electronic system for the filing and retrieval of evidence for the convenience of the parties, but such evidence shall not be considered part of the record and shall not be reviewed by the board or special magistrate until presented at a hearing. Any exchange of evidence should occur between the parties and such evidence is not part of the record until presented by the offering party and deemed admissible at the hearing. (f)1. No petitioner shall present for consideration, nor shall the board or special magistrate accept for consideration, testimony or other evidentiary materials that were specifically requested of the petitioner in writing by the property appraiser in connection with a filed petition, of which the petitioner had knowledge and denied to the property appraiser. Such evidentiary materials shall be considered timely if provided to the property appraiser no later than fifteen (15) days before the hearing in accordance with the exchange of evidence rules in Rule 12D-9.020, F.A.C., and, if provided to the property appraiser less than fifteen (15) days before the hearing, shall be considered timely if the board or special magistrate determines o introduce the evidence, requested of the petitioner in writing by the property appraiser, is lost if not provided to the property appraiser as described in this paragraph. This provision does not preclude rebuttal evidence that was not specifically requested of the petitioner by the property appraiser. For purposes of this rule and Rule 12D-9.020, F.A.C., reasonableness shall be assumed if the property appraiser does not object. Otherwise, reasonableness shall be determined by whether the material can be reviewed, investigated, and responded to or rebutted in the time frame remaining before the hearing. If a petitioner has acted in good faith and not denied evidence to the property appraiser prior to the hearing, as provided by Section 194.034(1)(h), F.S., but wishes to submit evidence at the hearing which is of a nature that would require investigation or verification by the property appraiser, then the special magistrate may allow the hearing to be recessed and, if necessary, rescheduled so that the property appraiser may review such evidence. 2. A property appraiser shall not present undisclosed evidence that was not supplied to the petitioner as required under the evidence exchange rule, Rule 12D-9.020, F.A.C. The remedy 41 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 for such noncompliance shall be a rescheduling of the hearing to allow the petitioner an opportunity to review the information of the property appraiser. (5) When testimony is presented at a hearing, each party shall have the right to cross- examine any witness. (6)(a) By agreement of the parties entered in the record, the board or special magistrate may leave the record open and postpone completion of the hearing to a date certain to allow a party to collect and provide additional relevant and credible evidence. Such postponements shall be limited to instances where, after completing original presentations of evidence, the parties agree to the collection and submittal of additional, specific factual evidence for consideration by the board or special magistrate. In lieu of completing the hearing, upon agreement of the parties the board or special magistrate is authorized to consider such evidence without further hearing. (b) If additional hearing time is necessary, the hearing must be completed at the date, place, and time agreed upon for presenting the additional evidence to the board or special magistrate for consideration. (c) The following limitations shall apply if the property appraiser seeks to present additional evidence that was unexpectedly discovered and that would increase the assessment. 1. The board or special magistrate shall ensure that such additional evidence is limited to a correction of a factual error discovered in the physical attributes of the petitioned property; a a correction and shall not justify an increase in the assessment. 2. A notice of revised proposed assessment shall be made and provided to the petitioner in accordance with the notice provisions set out in Florida Statutes for notices of proposed property taxes. 3. Along with the notice of revised proposed assessment, the property appraiser shall provide to the petitioner a copy of the revised property record card containing information relevant to the computation of the revised proposed assessment, with confidential information redacted. The property appraiser shall provide such revised property record card to the petitioner either by sending it to the petitioner or by notifying the petitioner how to obtain it online. 4. A new hearing shall be scheduled and notice of the hearing shall be sent to the petitioner. 5. The evidence exchange procedures in Rule 12D-9.020, F.A.C., shall be available. 6. The back assessment procedure in Section 193.092, F.S., shall be used for any assessment already certified. (7)(a) The board or special magistrate shall receive, identify for the record, and retain all exhibits presented during the hearing and send them to the board clerk along with the recommended decision or final decision. Upon agreement of the parties, the board clerk is authorized to make an electronic representation of evidence that is difficult to store or maintain. 42 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (b) The board or special magistrate shall have the authority, at a hearing, to ask questions at any time of either party, the witnesses, or board staff. When asking questions, the board or special magistrate shall not show bias for or against any party or witness. The board or special magistrate shall limit the content of any question asked of a party or witness to matters reasonably related, directly or indirectly, to matters already in the record. (c) Representatives of interested municipalities may be heard as provided in Section 193.116, F.S. (8) Unless a board or special magistrate determines that additional time is necessary, the board or special magistrate shall conclude all hearings at the end of the time scheduled for the hearing. If a hearing is not concluded by the end of the time scheduled, the board or special magistrate shall determine the amount of additional time needed to conclude the hearing. (a) If the board or special magistrate determines that the amount of additional time needed to conclude the hearing would not unreasonably disrupt other hearings, the board or special magistrate is authorized to proceed with conclusion of the hearing. (b) If the board or special magistrate determines that the amount of additional time needed to conclude the hearing would unreasonably disrupt other hearings, the board or special magistrate shall so state on the record and shall notify the board clerk to reschedule the conclusion of the hearing to a time as scheduled and noticed by the board clerk. (9) The board or special magistrate shall not be required to make, at any time during a hearing, any oral or written finding, conclusion, decision, or reason for decision. The board or special magistrate has the discretion to determine whether to make such determinations during a hearing or to consider the petition and evidence further after the hearing and then make such determinations. (10) For purposes of reporting board action on decisions and on the notice of tax impact, the value as reflected on the initial roll shall mean the property appraiser's determination as presented at the commencement of the hearing or as reduced by the property appraiser during the hearing, but before a decision by the board or a recommended decision by the special magistrate. See Rule 12D-9.038, F.A.C. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.092, 194.011, 194.032, 194.034 FS. HistoryNew 3-30-10, Amended 6-14-16, 9-19-17. 12D-9.026 Procedures for Conducting a Hearing by Electronic Media. (1) Hearings conducted by electronic media shall occur only under the conditions set forth in this rule section. (a) The board must approve and have available the necessary equipment and procedures. (b) The special magistrate, if one is used, must agree in each case to the electronic hearing. 43 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (c) The board must reasonably accommodate parties that have hardship or lack necessary equipment or ability to access equipment. The board must provide a physical location at which a party may appear, if requested. (2) For any hearing conducted by electronic media, the board shall ensure that all equipment is adequate and functional for allowing clear communication among the participants and for creating the hearing records required by law. The board procedures shall specify the time period within which a party must request to appear at a hearing by electronic media. (3) Consistent with board equipment and procedures: (a) Any party may request to appear at a hearing before a board or special magistrate, using telephonic or other electronic media. If the board or special magistrate allows a party to appear by telephone, all members of the board in the hearing or the special magistrate must be physically present in the hearing room. Unless required by other provisions of state or federal law, the board clerk need not comply with such a request if such telephonic orelectronic media are not reasonably available. (b) The parties must also all agree on the methods for swearing witnesses, presenting evidence, and placing testimony on the record. Such methods must comply with the provisions of this rule chapter. The agreement of the parties must include which parties must appear by telephonic or other electronic media, and which parties will be present in the hearing room. (4) Such hearings must be open to the public either by providing the ability for interested members of the public to join the hearing electronically or to monitor the hearing at the location of the board or special magistrate. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 195.035, 195.022, 195.084, 213.05 FS. HistoryNew 3-30-10. 12D-9.027 Process of Administrative Review. (1) This section sets forth the sequence of general procedural steps for administrative reviews. This order of steps applies to: the consideration of evidence, the development of conclusions, and the production of written decisions. The board or special magistrate shall follow this general sequence in order to fulfill the procedural requirements of Section 194.301, F.S. The following subsections set forth the steps for administrative reviews of: (a) Just valuations in subsection (2); (b) Classified use valuations, and assessed valuations of limited increase property, in subsection (3); and (c) Exemptions, classifications, and portability assessment transfers in subsection (4). (2) In administrative reviews of the just valuation of property, the board or special magistrate shall follow this sequence of general procedural steps: 44 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (a) Determine whether the property appraiser established a presumption of correctness for the assessment, and determine whether the property just valuation methodology is appropriate. The presumption of correctness is not established unless the admitted evidence proves by a preponderance of the evidence that the property just valuation methodology complies with Section 193.011, F.S., and professionally accepted appraisal practices, including mass appraisal standards, if appropriate. (b)1. In administrative reviews of just valuations, if the property appraiser establishes a presumption of correctness, determine whether the admitted evidence proves by a preponderance of the evidence that: a. The property just valuation does not represent just value; or b. The property just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the property appraiser to comparable property within the same county. 2. If one or both of the conditions in subparagraph (b)1. above are determined to exist, the property presumption of correctness is overcome. 3. If the property appraiser does not establish a presumption of correctness, or if the presumption of correctness is overcome, the board or special magistrate shall determine whether the hearing record contains competent, substantial evidence of just value which cumulatively meets the criteria of Section 193.011, F.S., and professionally accepted appraisal practices. a. If the hearing record contains competent, substantial evidence for establishing a revised just value, the board or an appraiser special magistrate shall establish a revised just value based only upon such evidence. In establishing a revised just value, the board or special magistrate is not restricted to any specific value offered by one of the parties. b. If the hearing record lacks competent, substantial evidence for establishing a revised just value, the board or special magistrate shall remand the assessment to the property appraiser with appropriate directions for establishing just value. 4. If the property appraiser establishes a presumption of correctness and that presumption of correctness is not overcome as described in subparagraph (b)1. above, the assessment stands. (3) In administrative reviews of the classified use valuation of property or administrative reviews of the assessed valuation of limited increase property, the board or special magistrate shall follow this sequence of general procedural steps: (a) Identify the statutory criteria that apply to the classified use valuation of the property or to the assessed valuation of limited increase property, as applicable. (b) Determine whether the property appraiser established a presumption of correctness for the assessment, and determine whether the property use or assessed valuation methodology is appropriate. The presumption of correctness is not established unless the admitted evidence proves by a preponderance of the evidence that the property 45 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 valuation methodology complies with the statutory criteria that apply to the classified use valuation or assessed valuation, as applicable, of the petitioned property. (c)1. In administrative reviews of classified use valuations, if the property appraiser establishes a presumption of correctness, determine whether the admitted evidence proves bya preponderance of the evidence that: a. The property classified use valuation does not represent classified use value; or b. The use valuation is arbitrarily based on classified use valuation practices that are different from the classified use valuation practices generally applied by the property appraiser to comparable property of the same property classification within the same county. 2. If one or both of the conditions in subparagraph (c)1. above are determined to exist, the property presumption of correctness is overcome. 3. If the property appraiser does not establish a presumption of correctness, or if the presumption of correctness is overcome, the board or special magistrate shall determine whether the hearing record contains competent, substantial evidence of classified use value which cumulatively meets the statutory criteria that apply to the classified use valuation of the petitioned property. a. If the hearing record contains competent, substantial evidence for establishing a revised classified use value, the board or an appraiser special magistrate shall establish a revised classified use value based only upon such evidence. In establishing a revised classified use value, the board or special magistrate is not restricted to any specific value offered by one of the parties. b. If the hearing record lacks competent, substantial evidence for establishing a revised classified use value, the board or special magistrate shall remand the assessment to the property appraiser with appropriate directions for establishing classified use value. 4. If the property appraiser establishes a presumption of correctness and that presumption of correctness is not overcome as described in subparagraph (c)1. above, the assessment stands. (d)1. In administrative reviews of assessed valuations of limited increase property, if the property appraiser establishes a presumption of correctness, determine whether the admitted evidence proves by a preponderance of the evidence that: a. The property assessed valuation does not represent assessed value; or b. The property assessed valuation is arbitrarily based on assessed valuation practices that are different from the assessed valuation practices generally applied by the property appraiser to comparable property within the same county. 2. If one or both of the conditions in subparagraph (d)1. above are determined to exist, the property presumption of correctness is overcome. 46 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 3. If the property appraiser does not establish a presumption of correctness, or if the presumption of correctness is overcome, the board or special magistrate shall determine whether the hearing record contains competent, substantial evidence of assessed value which cumulatively meets the statutory criteria that apply to the assessed valuation of the petitioned property. a. If the hearing record contains competent, substantial evidence for establishing a revised assessed value, the board or an appraiser special magistrate shall establish a revised assessed value based only upon such evidence. In establishing a revised assessed value, the board or special magistrate is not restricted to any specific value offered by one ofthe parties. b. If the hearing record lacks competent, substantial evidence for establishing a revised assessed value, the board or special magistrate shall remand the assessment to the property appraiser with appropriate directions for establishing assessed value. 4. If the property appraiser establishes a presumption of correctness and that presumption of correctness is not overcome as described in subparagraph (d)1. above, the assessment stands. (4) In administrative reviews of exemptions, classifications, and portability assessment transfers, the board or special magistrate shall follow this sequence of general procedural steps: (a) In the case of an exemption, the board or special magistrate shall consider whether the denial was valid or invalid and shall: 1. Review the exemption denial, and compare it to the applicable statutory criteria in Section 196.193(5), F.S.; 2. Determine whether the denial was valid under Section 196.193, F.S.; and 3. If the denial is found to be invalid, not give weight to the exemption denial or to any evidence supporting the basis for such denial, but shall instead proceed to dispose of the matter without further consideration in compliance with Section 194.301, F.S. 4. If the denial is found to be valid, proceed with steps in paragraphs (b) through (g) below. (b) Consider the admitted evidence presented by the parties. (c) Identify the particular exemption, property classification, or portability assessment transfer issue that is the subject of the petition. (d) Identify the statutory criteria that apply to the particular exemption, property classification, or portability assessment difference transfer that was identified as the issue under administrative review. (e) Identify and consider the essential characteristics of the petitioned property or the property owner, as applicable, based on the statutory criteria that apply to the issue under administrative review. 47 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (f) Identify and consider the basis used by the property appraiser in issuing the denial for the petitioned property. (g) Determine whether the admitted evidence proves by a preponderance of the evidence that the property denial is incorrect and the exemption, classification, orportability assessment transfer should be granted because all of the applicable statutory criteria are satisfied. Where necessary and where the context will permit in these rules, the term includes any constitutional criteria that do not require implementation by legislation. (5) of means the level of proof needed by the board or special magistrate to reach a particular conclusion. The standard of proof that applies in administrative reviews is called of the which means weight of the (6) When applied to evidence, the term is a test of adequacy. Sufficient evidence is admitted evidence that has enough overall weight, in terms of relevance and credibility, to legally justify a particular conclusion. A particular conclusion is justified when the overall weight of the admitted evidence meets the standard of proof that applies to the issue under consideration. The board or special magistrate must determine whether the admitted evidence is sufficiently relevant and credible to reach the standard of proof that applies to the issue under consideration. In determining whether the admitted evidence is sufficient for a particular issue under consideration, the board or special magistrate shall: (a) Consider the relevance and credibility of the admitted evidence as a whole, regardless of which party presented the evidence; (b) Determine the relevance and credibility, or overall weight, of the evidence; (c) Compare the overall weight of the evidence to the standard of proof; (d) Determine whether the overall weight of the evidence is sufficient to reach the standard of proof; and (e) Produce a conclusion of law based on the determination of whether the overall weight of the evidence has reached the standard of proof. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011, 194.015, 194.032, 194.034, 194.036, 194.037, 194.301, 195.002, 195.084, 195.096, 196.011, 196.151, 196.193, 197.122, 213.05 FS. HistoryNew 3-30-10. 12D-9.028 Petitions on Transfer of Assessment Difference. (1) This rule section applies to the review of denials of assessment limitation difference transfers or of the amount of an assessment limitation difference transfer. No adjustment to the just, assessed or taxable value of the previous homestead parcel may be made pursuant to a petition under this rule. (2) A petitioner may file a petition with the value adjustment board, in the county where the new homestead is located, to petition either a denial of a transfer or the amount 48 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 ofthe transfer, on Form DR-486PORT. Form DR-486PORT is adopted and incorporated byreference in Rule 12D-16.002, F.A.C. Such petition must be filed at any time during the taxable year on or before the 25th day following the mailing of the notice of proposed property taxes as provided in Section 194.011, F.S. If only a part of a transfer of assessment increase differential is granted, the notice of proposed property taxes shall function as notice of the right to appeal to the board. (3) The petitioner may petition to the board the decision of the property appraiser refusing to allow the transfer of an assessment difference, and the board shall review the application and evidence presented to the property appraiser upon which the petitioner based the claim and shall hear the petitioner on behalf of his or her right to such assessment. Such petition shall be heard by an attorney special magistrate if the board uses special magistrates. (4) This subsection will apply to value adjustment board proceedings in a county in which the previous homestead is located. Any petitioner desiring to appeal the action of a property appraiser in a county in which the previous homestead is located must so designate on Form DR-486PORT. (5) If the petitioner does not agree with the amount of the assessment limitation difference for which the petitioner qualifies as stated by the property appraiser in the county where the previous homestead property was located, or if the property appraiser in that county has not stated that the petitioner qualifies to transfer any assessment limitation difference, upon the petitioner filing a petition to the value adjustment board in the county where the new homestead property is located, the board clerk in that county shall, upon receiving the petition, send a notice using Form DR-486XCO, to the board clerk in the county where the previous homestead was located, which shall reconvene if it has already adjourned. Form DR-486XCO is adopted, and incorporated by reference, in Rule 12D- 16.002, F.A.C. (6)(a) If a cross county petition is filed as described in subsection (5), such notice operates as a timely petition and creates an appeal to the value adjustment board in the county where the previous homestead was located on all issues surrounding the previous assessment differential for the taxpayer involved. However, the petitioner may not petition to have the just, assessed, or taxable value of the previous homestead changed. (b) The board clerk in the county where the previous homestead was located shall set the petition for hearing and notify the petitioner, the property appraiser in the county where the previous homestead was located, the property appraiser in the county where the new homestead is located, and the value adjustment board in that county, and shall hear the petition. (c) The board clerk in the county in which the previous homestead was located must note and file the petition from the county in which the new homestead is located. No filing fee is required. The board clerk shall notify each petitioner of the scheduled time of appearance. The notice shall be in writing and delivered by regular or certified U.S. mail, orpersonal delivery, or delivered in the manner requested by the petitioner on Form DR- 49 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 486PORT, so that the notice shall be received by the petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled appearance. The board clerk will have prima facie complied with the requirements of this section if the notice was deposited in the U.S. mail thirty (30) days prior to the day of such scheduled appearance. (d) Such petition shall be heard by an attorney special magistrate if the value adjustment board in the county where the previous homestead was located uses special magistrates. The petitioner may attend such hearing and present evidence, but need not do so. If the petitioner does not appear at the hearing, the hearing shall go forward. The board orspecial magistrate shall obtain the petition file from the board clerk. The board or special magistrate shall consider deeds, property appraiser records that do not violate confidentiality requirements, and other documents that are admissible evidence. The petitioner may submit a written statement for review and consideration by the board or special magistrate explaining why the assessment difference should be granted based on applications and other documents and records submitted by the petitioner. (e) The value adjustment board in the county where the previous homestead was located shall issue a decision and the board clerk shall send a copy of the decision to the board clerk in the county where the new homestead is located. (f) In hearing the petition in the county where the new homestead is located, that value adjustment board shall consider the decision of the value adjustment board in the county where the previous homestead was located on the issues pertaining to the previous homestead and on the amount of any assessment reduction for which the petitioner qualifies. The value adjustment board in the county where the new homestead is located may not hold its hearing until it has received the decision from the value adjustment board in the county where the previous homestead was located. (7) This rule does not authorize the consideration or adjustment of the just, assessed, or taxable value of the previous homestead property. (8) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Internet site: http://floridarevenue.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1) FS. Law Implemented 193.155, 194.011, 195.084, 213.05 FS. HistoryNew 3-30-10. 12D-9.029 Procedures for Remanding Value Assessments to the Property Appraiser. (1) The board or appraiser special magistrate shall remand a value assessment to the property appraiser when the board or special magistrate has concluded that: (a) The property appraiser did not establish a presumption of correctness, or has concluded that the property appraiser established a presumption of correctness that is overcome, as provided in Rule 12D-9.027, F.A.C.; and (b) The record does not contain the competent substantial evidence necessary for the 50 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 board or special magistrate to establish a revised just value, classified use value, or assessed value, as applicable. (2) An attorney special magistrate shall remand an assessment to the property appraiser for a classified use valuation when the special magistrate has concluded that a property classification will be granted. (3) The board shall remand an assessment to the property appraiser for a classified use valuation when the board: (a) Has concluded that a property classification will be granted; and (b) Has concluded that the record does not contain the competent substantial evidence necessary for the board to establish classified use value. (4) The board or special magistrate shall, on the appropriate decision form from the Form DR-485 series, produce written findings of fact and conclusions of law necessary to determine that a remand is required, but shall not render a recommended or final decision until after a continuation hearing is held or waived as provided in subsection (9). The Form DR-485 series is adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C. (5) When an attorney special magistrate remands an assessment to the property appraiser for classified use valuation, an appraiser special magistrate retains authority to produce a recommended decision in accordance with law. When an appraiser special magistrate remands an assessment to the property appraiser, the special magistrate retains authority to produce a recommended decision in accordance with law. When the value adjustment board remands an assessment to the property appraiser, the board retains authority to make a final decision on the petition in accordance with law. (6) For remanding an assessment to the property appraiser, the board or special magistrate shall produce a written remand decision which shall include appropriate directions to the property appraiser. (7) The board clerk shall concurrently provide, to the petitioner and the property appraiser, a copy of the written remand decision from the board or special magistrate. The copy of the written remand decision shall be sent by regular or certified U.S. mail, or by personal delivery, or in the manner requested by the taxpayer on Form DR-486, Petition to the Value Adjustment Board Request for Hearing. Form DR-486 is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. (8)(a) After receiving a board or special remand decision from the board clerk, the property appraiser shall follow the appropriate directions from the board or special magistrate and shall produce a written remand review. (b) The property appraiser or his or her staff shall not have, directly or indirectly, any ex parte communication with the board or special magistrate regarding the remanded assessment. (9)(a) Immediately after receipt of the written remand review from the property appraiser, the board clerk shall send a copy of the written remand review to the petitioner 51 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 by regular or certified U.S. mail or by personal delivery, or in the manner requested by the taxpayer on Form DR-486, and shall send a copy to the board or special magistrate. The board clerk shall retain, as part of the petition file, the property written remand review. Together with the copy of the written remand review, the board clerk shall send to the petitioner a copy of this rule subsection. (b) The board clerk shall schedule a continuation hearing if the petitioner notifies the board clerk, within 25 days of the date the board clerk sends the written remand review, that the results of the property written remand review are unacceptable to the petitioner and that the petitioner requests a further hearing on the petition. The board clerk shall send the notice of hearing so that it will be received by the petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled appearance, as described in subsection 12D-9.019(3), F.A.C. When a petitioner does not notify the board clerk that the results of the property written remand review are unacceptable to the petitioner and does not request a continuation hearing, or if the petitioner waives a continuation hearing, the board or special magistrate shall issue a decision or recommended decision. Such decision shall contain: 1. A finding of fact that the petitioner did not request a continuation hearing or waived such hearing; and 2. A conclusion of law that the decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. The petition shall be treated and listed as board action for purposes of the notice required byRule 12D-9.038, F.A.C. (c) At a continuation hearing, the board or special magistrate shall receive and consider the property written remand review and additional relevant and credible evidence, if any, from the parties. Also, the board or special magistrate may consider evidence admitted at the original hearing. (10) In those counties that use special magistrates, if an attorney special magistrate has granted a property classification before the remand decision and the property appraiser has produced a remand classified use value, a real property valuation special magistrate shall conduct the continuation hearing. (11) In no case shall a board or special magistrate remand to the property appraiser an exemption, assessment difference transfer, or property classification determination. (12) Copies of all evidence shall remain with the board clerk and be available during the remand process. (13) In lieu of remand, the board or special magistrate may postpone conclusion of the hearing upon agreement of the parties if the requirements of subsection 12D-9.025(6), F.A.C., are met. 52 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (14) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Internet site: http://floridarevenue.com/dor/property/forms/.Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 194.035, 194.301 FS. HistoryNew 3-30-10, Amended 9-19-17. 12D-9.030 Recommended Decisions. (1) For each petition not withdrawn or settled, special magistrates shall produce a written recommended decision that contains findings of fact, conclusions of law, and reasons for law must be based on findings of fact. For each of the statutory criteria for the issue under administrative review, findings of fact must identify the corresponding admitted evidence, or lack thereof. Each recommended decision shall contain sufficient factual and legal information and reasoning to enable the parties to understand the basis for the decision, and shall otherwise meet the requirements of law. The special magistrate and board clerk shall ten recommended decision containing proposed findings of fact and proposed conclusions of law and reasons for upholding or overturning the determination of the property appraiser. After producing a recommended decision, the special magistrate shall provide it to the board clerk. (2) The board clerk shall provide copies of the special recommended decision to the petitioner and the property appraiser as soon as practicable after receiving the recommended decision, and if the board clerk: (a) Knows the date, time, and place at which the recommended decision will be considered by the board, the board clerk shall include such information when he or she sends the recommended decision to the petitioner and the property appraiser; or (b) Does not yet know the date, time, and place at which the recommended decision will be considered by the board, the board clerk shall include information on how to find the date, time, and place of the meeting at which the recommended decision will be considered by the board. (3) Any board or special magistrate workpapers, worksheets, notes, or other materials that are made available to a party shall immediately be sent to the other party. Any workpapers, worksheets, notes, or other materials created by the board or special magistrates during the course of hearings or during consideration of petitions and evidence, that contain any material prepared in connection with official business, shall be transferred to the board clerk and retained as public records. Value adjustment boards or special magistrates using standardized workpapers, worksheets, or notes, whether in electronic format or otherwise, must receive prior department approval to ensure that such standardized documents comply with the law. (4) For the purpose of producing the recommended decisions of special magistrates, the department prescribes the Form DR-485 series, and any electronic equivalent forms approved by the department under Section 195.022, F.S. The Form DR-485 series is adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C. All recommended 53 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 decisions of special magistrates, and all forms used for the recommended decisions, must contain the following required elements: (a) Findings of fact; (b) Conclusions of law; and (c) Reasons for upholding or overturning the determination of the property appraiser. (5) As used in this section, the terms of and of include proposed findings of fact and proposed conclusions of law produced by special magistrates in their recommended decisions. (6) Legal advice from the board legal counsel relating to the facts of a petition or to the specific outcome of a decision, if in writing, shall be included in the record and referenced within the findings of fact and conclusions of law. If not in writing, such advice shall be documented within the findings of fact and conclusions of law. (7) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Internet site: http://floridarevenue.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1) FS. Law Implemented 193.155, 194.011, 194.035, 195.022 FS. HistoryNew 3-30-10, Amended 9-19-17. 12D-9.031 Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews. (1) All recommended decisions shall comply with Sections 194.301, 194.034(2) and 194.035(1), F.S. A special magistrate shall not submit to the board, and the board shall not adopt, any recommended decision that is not in compliance with Sections 194.301, 194.034(2) and 194.035(1), F.S. (2) As provided in Sections 194.034(2) and 194.035(1), F.S., the board shall consider the recommended decisions of special magistrates and may act upon the recommended decisions without further hearing. If the board holds further hearing for such consideration, the board clerk shall send notice of the hearing to the parties. Any notice of hearing shall be in the same form as specified in subsection 12D-9.019(3), F.A.C., but need not include items specified in subparagraphs 6. through 9. of that subsection. The board shall consider whether the recommended decisions meet the requirements of subsection (1), and may rely on board legal counsel for such determination. Adoption of recommended decisions need not include a review of the underlying record. (3) If the board determines that a recommended decision meets the requirements of subsection (1), the board shall adopt the recommended decision. When a recommended decision is adopted and rendered by the board, it becomes final. (4) If the board determines that a recommended decision does not comply with the requirements of subsection (1), the board shall proceed as follows: 54 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (a) The board shall request the advice of board legal counsel to evaluate further action and shall take the steps necessary for producing a final decision in compliance with subsection (1). (b) The board may direct a special magistrate to produce a recommended decision that complies with subsection (1) based on, if necessary, a review of the entire record. (c) The board shall retain any recommended decisions and all other records of actions under this rule section. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011, 194.032, 194.034, 194.035, 194.301 FS. HistoryNew 3-30-10, Amended 6-14-16. 12D-9.032 Final Decisions. (1)(a) For each petition not withdrawn or settled, the board shall produce a written final decision that contains findings of fact, conclusions of law, and reasons for upholding or overturning the property determination. Conclusions of law must be based on findings of fact. For each of the statutory criteria for the issue under administrative review, findings of fact must identify the corresponding admitted evidence, or lack thereof. Each final decision shall contain sufficient factual and legal information and reasoning to enable the parties to understand the basis for the decision, and shall otherwise meet the requirements of law. The board may fulfill the requirement to produce a written final decision by adopting a recommended decision of the special magistrate containing the required elements and providing notice that it has done so. The board may adopt the special recommended decision as the decision of the board incorporating the recommended decision, using a postcard or similar notice. The board shall ensure regular and timely approval of recommended decisions. (b) Legal advice from the board legal counsel relating to the facts of a petition or to the specific outcome of a decision, if in writing, shall be included in the record and referenced within the findings of fact and conclusions of law. If not in writing, such advice shall be documented within the findings of fact and conclusions of law. (2) A final decision of the board shall state the just, assessed, taxable, and exempt value, for the county both before and after board action. Board action shall not include changes made as a result of action by the property appraiser. If the property appraiser has reduced his or her value or granted an exemption, property classification, or assessment difference transfer, whether before or during the hearing but before board action, the values in the column shall reflect the adjusted figure before board action. (3) The final decision shall advise the taxpayer and property appraiser that further proceedings in circuit court shall be as provided in Section 194.036, F.S. (4) Upon issuance of a final decision by the board, the board shall provide it to the board clerk and the board clerk shall promptly provide notice of the final decision to the parties. Notice of the final decision may be made by providing a copy of the decision. The board shall issue all final decisions within 20 calendar days of the last day the board is in 55 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 session pursuant to Section 194.034, F.S. (5) For the purpose of producing the final decisions of the board, the department prescribes the Form DR-485 series, and any electronic equivalent forms approved by the department under Section 195.022, F.S. The Form DR-485 series is adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C. The Form DR-485 series, or approved electronic equivalent forms, are the only forms that shall be used for producing a final decision of the board. Before using any form to notify petitioners of the final decision, the board shall submit the proposed form to the department for approval. The board shall not use a form to notify the petitioner unless the department has approved the form. All decisions of the board, and all forms used to produce final decisions on petitions heard by the board, must contain the following required elements: (a) Findings of fact; (b) Conclusions of law; and (c) Reasons for upholding or overturning the determination of the property appraiser. (6)(a) If, prior to a final decision, any communication is received from a party concerning a board process on a petition or concerning a recommended decision, a copy of the communication shall promptly be furnished to all parties, the board clerk, and the board legal counsel. No such communication shall be furnished to the board or a special magistrate unless a copy is immediately furnished to all parties. A party may waive notification or furnishing of copies under this subsection. (b) The board legal counsel shall respond to such communication and may advise the board concerning any action the board should take concerning the communication. (c) No reconsideration of a recommended decision shall take place until all parties have been furnished all communications, and have been afforded adequate opportunity to respond. (d) The board clerk shall provide to the parties: 1. Notification before the presentation of the matter to the board; and 2. Notification of any action taken by the board. (7) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Internet site: http://floridarevenue.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 195.022 FS. HistoryNew 3-30-10, Amended 9-19-17. 12D-9.033 Further Judicial Proceedings. After the board issues its final decision, further proceedings and the timing thereof are asprovided in Sections 194.036 and 194.171, F.S. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022, 213.05 FS. HistoryNew 3-30-10. 56 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 12D-9.034 Record of the Proceeding. (1) The board clerk shall maintain a record of the proceeding. The record shall consist of: (a) The petition; (b) All filed documents, including all tangible exhibits and documentary evidence presented, whether or not admitted into evidence; and (c) Meeting minutes and a verbatim record of the hearing. (2) The verbatim record of the hearing may be kept by any electronic means which is easily retrieved and copied. In counties that use special magistrates, the special magistrate shall accurately and completely preserve the verbatim record during the hearing, and may be assisted by the board clerk. In counties that do not use special magistrates, the board clerk shall accurately and completely preserve the verbatim record during the hearing. At the conclusion of each hearing, the board clerk shall retain the verbatim record as part of the petition file. (3) The record shall be maintained for four years after the final decision has been rendered by the board if no appeal is filed in circuit court, or for five years if an appeal is filed. (4) If requested by the taxpayer, the representative, or the property appraiser, the board clerk shall retain these records until the final disposition of any subsequent judicial proceeding related to the same property. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 194.035 FS. HistoryNew 3-30-10, Amended 9-19-17. 12D-9.035 Duty of Clerk to Prepare and Transmit Record. (1) When a change in the tax roll made by the board becomes subject to review by the Circuit Court pursuant to Section 194.036(1)(c), F.S., it shall be the duty of the board clerk, when requested, to prepare the record for review. The record shall consist of a copy ofeach paper, including the petition and each exhibit in the proceeding together with a copy of the decision and written findings of fact and conclusions of law. The board clerk shall transmit to the Court this record, and the board certification of the record which shall be in the following form: Certification of Record Ihereby certify that the attached record, consisting of sequentially numbered pages one through ___, consists of true copies of all papers, exhibits, and the findings of fact and conclusions of law, in the proceeding before the County Value Adjustment Board upon petition numbered filed by . 57 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 Clerk of Value Adjustment Board By: Deputy Clerk Should the verbatim transcript be prepared other than by a court reporter, the board clerk shall also make the following certification: CERTIFICATION OF VERBATIM TRANSCRIPT Ihereby certify that the attached verbatim transcript consisting of sequentially numbered pages ____ through ____ is an accurate and true transcript of the hearing held on in the proceeding before the County Value Adjustment Board petition numbered filed by: Clerk of Value Adjustment Board By: Deputy Clerk (2) The board clerk shall provide the petitioner and property appraiser, upon their request, a copy of the record at no more than actual cost. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.032, 194.036, 213.05 FS. HistoryNew 3-30-10. 12D-9.036 Procedures for Petitions on Denials of Tax Deferrals. (1) The references in these rules to the tax collector are for the handling of petitions of denials of tax deferrals under Section 197.2425, F.S., and petitions of penalties imposed under Section 197.301, F.S. (2) To the extent possible where the context will permit, such petitions shall be handled procedurally under this rule chapter in the same manner as denials of exemptions. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.032, 194.036, 197.2425, 197.301, 213.05 FS. HistoryNew 3-30-10, Amended 11-1-12. PART III UNIFORM CERTIFICATION OF ASSESSMENT ROLLS 12D-9.037 Certification of Assessment Rolls. (1)(a) When the tax rolls have been extended pursuant to Section 197.323, F.S., the initial certification of the value adjustment board shall be made on Form DR-488P. Form DR-488P is adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C. (b) After all hearings have been held, the board shall certify an assessment roll or part 58 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 ofan assessment roll that has been finally approved pursuant to Section 193.1142, F.S. The certification shall be on the form prescribed by the department referenced in subsection (2) of this rule. A sufficient number of copies of the certification shall be delivered to the property appraiser who shall attach the same to each copy of each assessment roll prepared by the property appraiser. (2) The form shall include a certification signed by the board chair, on behalf of the entire board, on Form DR-488, adopted, and incorporated by reference, in Rule 12D- 16.002, F.A.C., designated for this purpose, that all requirements in Chapter 194, F.S., and department rules, were met as follows: (a) The prehearing checklist pursuant to Rule 12D-9.014, F.A.C., was followed and all necessary actions reported by the board clerk were taken to comply with Rule 12D-9.014, F.A.C.; (b) The qualifications of special magistrates were verified, including whether special magistrates completed the training; (c) The selection of special magistrates was based solely on proper qualifications and the property appraiser and parties did not influence the selection of special magistrates; (d) All petitions considered were either timely filed, or good cause was found for late filing after proper review by the board or its designee; (e) All board meetings were duly noticed pursuant to Section 286.011, F.S., and were held in accordance with law; (f) No ex parte communications were considered unless all parties were notified and allowed to rebut; (g) All petitions were reviewed and considered as required by law unless withdrawn or settled as defined in this rule chapter; (h) All decisions contain required findings of fact and conclusions of law in compliance with Chapter 194, F.S., and this rule chapter; (i) The board allowed opportunity for public comment at the meeting at which special magistrate recommended decisions were considered and adopted; (j) All board members and the legal counsel have read this certification and a copy of the statement in subsection (1) is attached; and (k) All complaints of noncompliance with Part I, Chapter 194, F.S., or this rule chapter called to the attention have been appropriately addressed to conform with the provisions of Part I, Chapter 194, F.S., and this rule chapter. (3) The board shall provide a signed original of the certification required under this rule section to the department before publication of the notice of the findings and results of the board required by Section 194.037, F.S. See Form DR-529, Notice Tax Impact of Value Adjustment Board. (4) Copies of the forms incorporated in Section 12D-16.002, F.A.C., may be obtained 59 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 at the Internet site: http://floridarevenue.com/property/Pages/Forms.aspx. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011, 195.022, 195.084, 213.05 FS. HistoryNew 3-30-10. 12D-9.038 Public Notice of Findings and Results of Value Adjustment Board. (1) After all hearings have been completed, the board clerk shall publish a public notice advising all taxpayers of the findings and results of the board decisions, which shall include changes made by the board to the property initial roll. Such notice shall be published to permit filing within the timeframe in subsections 12D-17.004(1) and (2), F.A.C., where provided. For petitioned parcels, the property initial roll shall be the property determinations as presented at the commencement of the hearing oras reduced by the property appraiser during the hearing but before a decision by the board or a recommended decision by a special magistrate. This section shall not prevent the property appraiser from providing data to assist the board clerk with the notice of tax impact. The public notice shall be in the form of a newspaper advertisement and shall be referred to as the impact The format of the tax impact notice shall be substantially as prescribed in Form DR-529, Notice Tax Impact of Value Adjustment Board, incorporated by reference in Rule 12D-16.002, F.A.C. (2) The size of the notice shall be at least a quarter page size advertisement of a standard or tabloid size newspaper. The newspaper notice shall include all of the above information and no change shall be made in the format or content without department approval. The notice shall be published in a part of the paper where legal notices and classified ads are not published. (3) The notice of the findings and results of the value adjustment board shall be published in a newspaper of paid general circulation within the county. It shall be the specific intent of the publication of notice to reach the largest segment of the total county population. Any newspaper of less than general circulation in the county shall not be considered for publication except to supplement notices published in a paper of general circulation. (4) The headline of the notice shall be set in a type no smaller than 18 point and shall read IMPACT OF VALUE ADJUSTMENT (5) It shall be the duty of the board clerk to insure publication of the notice after the board has heard all petitions, complaints, appeals, and disputes. (6) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Internet site: http://floridarevenue.com/property/Pages/Forms.aspx. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented Ch. 50, 194.032, 194.034, 194.037, 213.05 FS. HistoryNew 3-30-10. 60 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 FLORIDA ADMINISTRATIVE CODE CHAPTER 12D-10 VALUE ADJUSTMENT BOARD 12D-10.003 Powers, Authority, Duties and Functions of Value Adjustment Board 12D-10.003 Powers, Authority, Duties and Functions of Value Adjustment Board. (1) The board has no power to fix the original valuation of property for ad valorem tax purposes or to grant an exemption not authorized by law and the board is bound by the same standards as the county property appraiser in determining values and the granting of exemptions. The board has no power to grant relief either by adjustment of the value of a property or by the granting of an exemption on the basis of hardship of a particular taxpayer. The board, in determining the valuation of a specific property, shall not consider the ultimate amount of tax required. (2) The powers, authority, duties and functions of the board, insofar as they are appropriate, apply equally to real property and tangible personal property (including taxable household goods). (3) Every decision of the board must contain specific and detailed findings of fact which shall include both ultimate findings of fact and basic and underlying findings of fact. Each basic and underlying finding must be properly annotated to its supporting evidence. For purposes of these rules, the following are defined to mean: (a) An ultimate finding is a determination of fact. An ultimate finding is usually expressed in the language of a statutory standard and must be supported by and flow rationally from adequate basic and underlying findings. (b) Basic and underlying findings are those findings on which the ultimate findings rest and which are supported by evidence. Basic and underlying findings are more detailed than the ultimate findings but less detailed than a summary of the evidence. (c) Reasons are those clearly stated grounds upon which the board or property appraiser acted. Rulemaking Authority 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011, 194.015, 194.032, 194.034, 194.036, 194.037, 194.301, 195.002, 195.096, 196.011, 197.122, 213.05 FS. HistoryNew 10-12-76, Amended 11-10-77, 9-30-82, Formerly 12D-10.03, Amended 12-31-98, 3-30-10. 61 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 FLORIDA STATUTES or her representative at this conference shall present CHAPTER 194 those facts considered by the property appraiser to ADMINISTRATIVE AND JUDICIAL be supportive of the correctness of the assessment. REVIEW OF PROPERTY TAXES However, nothing herein shall be construed to be a (EXCERPT) prerequisite to administrative or judicial review of property assessments. PART I ADMINISTRATIVE REVIEW (3) A petition to the value adjustment board (ss. 194.011-194.037) must be in substantially the form prescribed by the PART III ASSESSMENT: PRESUMPTION department. Notwithstanding s. 195.022, a county OF CORRECTNESS (ss. 194.301, 194.3015) officer may not refuse to accept a form provided by the department for this purpose if the taxpayer PART I chooses to use it. A petition to the value adjustment ADMINISTRATIVE REVIEW board must be signed by the taxpayer or be 194.011 Assessment notice; objections to written authorization or power of attorney, unless assessments. the person filing the petition is listed in s. 194.013 Filing fees for petitions; disposition; 194.034(1)(a). A person listed in s. 194.034(1)(a) waiver. may file a petition with a value adjustment board 194.014 Partial payment of ad valorem taxes; proceedings before value adjustment authorization by certifying under penalty of perjury board. that he or she has authorization to file the petition 194.015 Value adjustment board. on behalf of the taxpayer. If a taxpayer notifies the 194.032 Hearing purposes; timetable. value adjustment board that a petition has been filed 194.034 Hearing procedures; rules. 194.035 Special magistrates; property evaluators. consent, the value adjustment board may require the 194.036 Appeals. person filing the petition to provide written 194.037 Disclosure of tax impact. authorization from the taxpayer authorizing the person to proceed with the appeal before a hearing 194.011 Assessment notice; objections to is held. If the value adjustment board finds that a assessments. person listed in s. 194.034(1)(a) willfully and (1) Each taxpayer whose property is subject to knowingly filed a petition that was not authorized real or tangible personal ad valorem taxes shall be by the taxpayer, the value adjustment board shall notified of the assessment of each taxable item of require such person to provide the tax such property, as provided in s. 200.069. written authorization for representation to the value 1 (2) Any taxpayer who objects to the adjustment board clerk before any petition filed by assessment placed on any property taxable to him or that person is heard, for 1 year after imposition of her, including the assessment of homestead such requirement by the value adjustment board. A property at less than just value under s. 193.155(8), power of attorney or written authorization is valid may request the property appraiser to informally for 1 assessment year, and a new power of attorney confer with the taxpayer. Upon receiving the or written authorization by the taxpayer is required request, the property appraiser, or a member of his for each subsequent assessment year. A petition or her staff, shall confer with the taxpayer regarding shall also describe the property by parcel number the correctness of the assessment. At this informal and shall be filed as follows: conference, the taxpayer shall present those facts (a) The clerk of the value adjustment board considered by the taxpayer to be supportive of the and the property appraiser shall have available and shall distribute forms prescribed by the Department the property appraiser. The property appraiser or his 62 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 of Revenue on which the petition shall be made. (g) An owner of multiple tangible personal Such petition shall be sworn to by the petitioner. property accounts may file with the value (b) The completed petition shall be filed with adjustment board a single joint petition if the the clerk of the value adjustment board of the property appraiser determines that the tangible county, who shall acknowledge receipt thereof and personal property accounts are substantially similar promptly furnish a copy thereof to the property in nature. appraiser. (h) The individual, agent, or legal entity that (c) The petition shall state the approximate signs the petition becomes an agent of the taxpayer time anticipated by the taxpayer to present and for the purpose of serving process to obtain personal argue his or her petition before the board. jurisdiction over the taxpayer for the entire value 2 (d) The petition may be filed, as to valuation adjustment board proceedings, including any issues, at any time during the taxable year on or appeals of a board decision by the property before the 25th day following the mailing of notice appraiser pursuant to s. 194.036. This paragraph by the property appraiser as provided in subsection does not authorize the individual, agent, or legal (1). With respect to an issue involving the denial of an exemption, an agricultural or high-water confidential information without written recharge classification application, an application authorization from the taxpayer. for classification as historic property used for (4)(a) At least 15 days before the hearing the commercial or certain nonprofit purposes, or a petitioner shall provide to the property appraiser a deferral, the petition must be filed at any time list of evidence to be presented at the hearing, during the taxable year on or before the 30th day together with copies of all documentation to be following the mailing of the notice by the property considered by the value adjustment board and a appraiser under s. 193.461, s. 193.503, s. 193.625, summary of evidence to be presented by witnesses. s. 196.173, or s. 196.193 or notice by the tax (b) No later than 7 days before the hearing, if collector under s. 197.2425. the petitioner has provided the information required (e) A condominium association, cooperative under paragraph (a), and if requested in writing by the petitioner, the property appraiser shall provide defined in s. 723.075, with approval of its board of to the petitioner a list of evidence to be presented at administration or directors, may file with the value the hearing, together with copies of all adjustment board a single joint petition on behalf of documentation to be considered by the value any association members who own parcels of adjustment board and a summary of evidence to be property which the property appraiser determines presented by witnesses. The evidence list must are substantially similar with respect to location, proximity to amenities, number of rooms, living card. Failure of the property appraiser to timely area, and condition. The condominium association, comply with the requirements of this paragraph shall result in a rescheduling of the hearing. association as defined in s. 723.075 shall provide (5)(a) The department shall by rule prescribe the unit owners with notice of its intent to petition uniform procedures for hearings before the value the value adjustment board and shall provide at least adjustment board which include requiring: 20 days for a unit owner to elect, in writing, that his 1. Procedures for the exchange of information or her unit not be included in the petition. and evidence by the property appraiser and the (f) An owner of contiguous, undeveloped petitioner consistent with s. 194.032. parcels may file with the value adjustment board a 2. That the value adjustment board hold an single joint petition if the property appraiser organizational meeting for the purpose of making determines such parcels are substantially similar in these procedures available to petitioners. nature. (b) The department shall develop a uniform policies and procedures manual that shall be used 63 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 by value adjustment boards, special magistrates, shall issue a decision and send a copy of the and taxpayers in proceedings before value decision to the value adjustment board in the county adjustment boards. The manual shall be made where the new homestead is located. (d) In hearing the appeal in the county where website and on the existing websites of the clerks of the new homestead is located, that value adjustment circuit courts. board shall consider the decision of the value (6) The following provisions apply to adjustment board in the county where the previous petitions to the value adjustment board concerning homestead was located on the issues pertaining to the assessment of homestead property at less than the previous homestead and on the amount of any just value under s. 193.155(8): assessment reduction for which the taxpayer (a) If the taxpayer does not agree with the qualifies. The value adjustment board in the county amount of the assessment limitation difference for where the new homestead is located may not hold which the taxpayer qualifies as stated by the its hearing until it has received the decision from the property appraiser in the county where the previous value adjustment board in the county where the homestead property was located, or if the property previous homestead was located. appraiser in that county has not stated that the (e) In any circuit court proceeding to review taxpayer qualifies to transfer any assessment the decision of the value adjustment board in the limitation difference, upon the taxpayer filing a county where the new homestead is located, the petition to the value adjustment board in the county court may also review the decision of the value where the new homestead property is located, the adjustment board in the county where the previous value adjustment board in that county shall, upon homestead was located. History.s. 25, ch. 4322, 1895; GS 525; s. 1, ch. 5605, receiving the appeal, send a notice to the value 1907; ss. 23, 66, ch. 5596, 1907; RGS 723, 724; CGL 929, adjustment board in the county where the previous 930; s. 1, ch. 67-415; ss. 1, 2, ch. 69-55; s. 1, ch. 69-140; ss. homestead was located, which shall reconvene if it 21, 35, ch. 69-106; s. 25, ch. 70-243; s. 34, ch. 71-355; s. 11, has already adjourned. ch. 73-172; s. 5, ch. 76-133; s. 1, ch. 76-234; s. 1, ch. 77-102; (b) Such notice operates as a petition in, and s. 1, ch. 77-174; s. 2, ch. 78-354; s. 36, ch. 80-274; s. 13, ch. 82-208; ss. 8, 55, 80, ch. 82-226; s. 209, ch. 85-342; s. 1, ch. creates an appeal to, the value adjustment board in 86-175; s. 1, ch. 88-146; s. 143, ch. 91-112; s. 1, ch. 92-32; s. the county where the previous homestead was 977, ch. 95-147; s. 6, ch. 95-404; s. 4, ch. 96-204; s. 3, ch. 97- located of all issues surrounding the previous 117; s. 2, ch. 2002-18; s. 1, ch. 2004-349; s. 7, ch. 2008-173; assessment differential for the taxpayer involved. s. 3, ch. 2008-197; s. 2, ch. 2011-93; s. 54, ch. 2011-151; s. 1, However, the taxpayer may not petition to have the ch. 2015-115; s. 8, ch. 2016-128. Note.Former s. 193.25. just, assessed, or taxable value of the previous homestead changed. 194.013 Filing fees for petitions; (c) The value adjustment board in the county disposition; waiver. where the previous homestead was located shall set (1) If required by resolution of the value the petition for hearing and notify the taxpayer, the adjustment board, a petition filed pursuant to s. property appraiser in the county where the previous 194.011 shall be accompanied by a filing fee to be homestead was located, the property appraiser in the paid to the clerk of the value adjustment board in an county where the new homestead is located, and the amount determined by the board not to exceed $15 value adjustment board in that county, and shall for each separate parcel of property, real or hear the appeal. Such appeal shall be heard by an personal, covered by the petition and subject to attorney special magistrate if the value adjustment appeal. However, such filing fee may not be board in the county where the previous homestead required with respect to an appeal from the was located uses special magistrates. The taxpayer disapproval of homestead exemption under s. may attend such hearing and present evidence, but 196.151 or from the denial of tax deferral under s. need not do so. The value adjustment board in the 197.2425. Only a single filing fee shall be charged county where the previous homestead was located 64 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 under this section as to any particular parcel of real argument that the property was not substantially property or tangible personal property account complete as of January 1, must pay all of the non- despite the existence of multiple issues and hearings ad valorem assessments and the amount of the tax pertaining to such parcel or account. For joint which the taxpayer admits in good faith to be owing, petitions filed pursuant to s. 194.011(3)(e), (f), or less the applicable discount under s. 197.162, before (g), a single filing fee shall be charged. Such fee the taxes become delinquent pursuant to s. 197.333. shall be calculated as the cost of the special 2. If the value adjustment board determines magistrate for the time involved in hearing the joint that the amount of the tax that the taxpayer has petition and shall not exceed $5 per parcel of real admitted to be owing pursuant to this paragraph is property or tangible property account. Such fee is to grossly disproportionate to the amount of the tax be proportionately paid by affected parcel owners. (2) The value adjustment board shall waive was not made in good faith, the tax collector must the filing fee with respect to a petition filed by a collect a penalty at the rate of 10 percent of the taxpayer who demonstrates at the time of filing, by deficiency per year from the date the taxes became an appropriate certificate or other documentation delinquent pursuant to s. 197.333. issued by the Department of Children and Families (c) The value adjustment board must deny the and submitted with the petition, that the petitioner petition by written decision by April 20 if the is then an eligible recipient of temporary assistance petitioner fails to make the payment required by this under chapter 414. subsection. The clerk, upon issuance of the (3) All filing fees imposed under this section decision, shall, on a form provided by the shall be paid to the clerk of the value adjustment Department of Revenue, notify by first-class mail board at the time of filing. If such fees are not paid each taxpayer, the property appraiser, and the at that time, the petition shall be deemed invalid and department of the decision of the board. shall be rejected. (2) If the value adjustment board or the (4) All filing fees collected by the clerk shall property appraiser determines that the petitioner be allocated and utilized to defray, to the extent owes ad valorem taxes in excess of the amount paid, possible, the costs incurred in connection with the the unpaid amount accrues interest at an annual administration and operation of the value percentage rate equal to the bank prime loan rate on adjustment board. July 1, or the first business day thereafter if July 1 History.s. 19, ch. 83-204; s. 210, ch. 85-342; s. 2, ch. is a Saturday, Sunday, or legal holiday, of the year, 86-175; s. 4, ch. 86-300; s. 2, ch. 88-146; s. 144, ch. 91-112; beginning on the date the taxes became delinquent s. 55, ch. 96-175; s. 18, ch. 99-8; s. 3, ch. 2000-262; s. 70, ch. pursuant to s. 197.333 until the unpaid amount is 2004-11; s. 55, ch. 2011-151; s. 41, ch. 2014-19; s. 2, ch. 2015- paid. If the value adjustment board or the property 115. appraiser determines that a refund is due, the overpaid amount accrues interest at an annual 194.014 Partial payment of ad valorem percentage rate equal to the bank prime loan rate on taxes; proceedings before value adjustment July 1, or the first business day thereafter if July 1 board. is a Saturday, Sunday, or legal holiday, of the tax (1)(a) A petitioner before the value year, beginning on the date the taxes became adjustment board who challenges the assessed value delinquent pursuant to s. 197.333 until a refund is of property must pay all of the non-ad valorem paid. Interest on an overpayment related to a assessments and make a partial payment of at least petition shall be funded proportionately by each 75 percent of the ad valorem taxes, less the taxing authority that was overpaid. Interest does not applicable discount under s. 197.162, before the accrue on amounts paid in excess of 100 percent of taxes become delinquent pursuant to s. 197.333. the current taxes due as provided on the tax notice (b)1. A petitioner before the value adjustment issued pursuant to s. 197.322. For purposes of this board who challenges the denial of a classification or exemption, or the assessment based on an 65 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 the average predominant prime rate quoted by shall take place unless counsel to the board is commercial banks to large businesses as published present. Two-fifths of the expenses of the board by the Board of Governors of the Federal Reserve shall be borne by the district school board and three- System. fifths by the district county commission. History.s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70- (3) This section does not apply to petitions for 243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. ad valorem tax deferrals pursuant to chapter 197. 76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s. History.s. 1, ch. 2011-181; s. 9, ch. 2016-128. 978, ch. 95-147; s. 4, ch. 2008-197. 194.015 Value adjustment board.There is 194.032 Hearing purposes; timetable. hereby created a value adjustment board for each (1)(a) The value adjustment board shall meet county, which shall consist of two members of the not earlier than 30 days and not later than 60 days governing body of the county as elected from the after the mailing of the notice provided in s. membership of the board of said governing body, 194.011(1); however, no board hearing shall be held one of whom shall be elected chairperson, and one before approval of all or any part of the assessment member of the school board as elected from the rolls by the Department of Revenue. The board shall membership of the school board, and two citizen meet for the following purposes: members, one of whom shall be appointed by the 1. Hearing petitions relating to assessments governing body of the county and must own filed pursuant to s. 194.011(3). homestead property within the county and one of 2. Hearing complaints relating to homestead whom must be appointed by the school board and exemptions as provided for under s. 196.151. must own a business occupying commercial space 3. Hearing appeals from exemptions denied, located within the school district. A citizen member or disputes arising from exemptions granted, upon may not be a member or an employee of any taxing the filing of exemption applications under s. authority, and may not be a person who represents 196.011. property owners in any administrative or judicial 4. Hearing appeals concerning ad valorem tax review of property taxes. The members of the board deferrals and classifications. may be temporarily replaced by other members of 5. Hearing appeals from determinations that a the respective boards on appointment by their change of ownership under s. 193.155(3), a change respective chairpersons. Any three members shall of ownership or control under s. 193.1554(5) or s. constitute a quorum of the board, except that each 193.1555(5), or a qualifying improvement under s. quorum must include at least one member of said 193.1555(5) has occurred. governing board, at least one member of the school (b) Notwithstanding the provisions of board, and at least one citizen member and no paragraph (a), the value adjustment board may meet meeting of the board shall take place unless a prior to the approval of the assessment rolls by the quorum is present. Members of the board may Department of Revenue, but not earlier than July 1, receive such per diem compensation as is allowed to hear appeals pertaining to the denial by the by law for state employees if both bodies elect to property appraiser of exemptions, tax abatements allow such compensation. The clerk of the under s. 197.318, agricultural and high-water governing body of the county shall be the clerk of recharge classifications, classifications as historic the value adjustment board. The board shall appoint property used for commercial or certain nonprofit private counsel who has practiced law for over 5 purposes, and deferrals under subparagraphs (a)2., years and who shall receive such compensation as 3., and 4. In such event, however, the board may not may be established by the board. The private certify any assessments under s. 193.122 until the counsel may not represent the property appraiser, Department of Revenue has approved the the tax collector, any taxing authority, or any assessments in accordance with s. 193.1142 and all property owner in any administrative or judicial review of property taxes. No meeting of the board 66 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 hearings have been held with respect to the hours, after the scheduled time for the hearing to particular parcel under appeal. commence. If the hearing is not commenced within (c) In no event may a hearing be held pursuant that time, the petitioner may inform the chairperson to this subsection relative to valuation issues prior of the meeting that he or she intends to leave. If the to completion of the hearings required under s. petitioner leaves, the clerk shall reschedule the 200.065(2)(c). hearing, and the rescheduling is not considered to (2)(a) The clerk of the governing body of the be a request to reschedule as provided in paragraph county shall prepare a schedule of appearances (a). before the board based on petitions timely filed with (c) Failure on three occasions with respect to him or her. The clerk shall notify each petitioner of any single tax year to convene at the scheduled time the scheduled time of his or her appearance at least of meetings of the board is grounds for removal 25 calendar days before the day of the scheduled from office by the Governor for neglect of duties. appearance. The notice must indicate whether the (3) The board shall remain in session from day petition has been scheduled to be heard at a to day until all petitions, complaints, appeals, and particular time or during a block of time. If the disputes are heard. If all or any part of an assessment petition has been scheduled to be heard within a roll has been disapproved by the department block of time, the beginning and ending of that pursuant to s. 193.1142, the board shall reconvene block of time must be indicated on the notice; to hear petitions, complaints, or appeals and however, as provided in paragraph (b), a petitioner disputes filed upon the finally approved roll or part may not be required to wait for more than a of a roll. History.s. 4, ch. 69-140; ss. 21, 35, ch. 69-106; s. 27, reasonable time, not to exceed 2 hours, after the ch. 70-243; s. 12, ch. 73-172; s. 6, ch. 74-234; s. 7, ch. 76-133; beginning of the block of time. The property s. 3, ch. 76-234; s. 1, ch. 77-174; s. 13, ch. 77-301; ss. 1, 9, 37, appraiser must provide a copy of the property record ch. 80-274; s. 5, ch. 81-308; ss. 14, 16, ch. 82-208; ss. 9, 11, card containing information relevant to the 23, 26, 80, ch. 82-226; ss. 20, 21, 22, 23, 24, 25, ch. 83-204; computation of the current assessment, with s. 146, ch. 91-112; s. 979, ch. 95-147; s. 5, ch. 96-204; s. 4, ch. 97-117; s. 2, ch. 98-52; s. 3, ch. 2002-18; s. 2, ch. 2004-349; confidential information redacted, to the petitioner s. 11, ch. 2012-193; s. 8, ch. 2013-109; s. 10, ch. 2016-128; s. upon receipt of the petition from the clerk regardless 14, ch. 2018-118. of whether the petitioner initiates evidence exchange, unless the property record card is 194.034 Hearing procedures; rules. available online from the property appraiser, in (1)(a) Petitioners before the board may be which case the property appraiser must notify the represented by an employee of the taxpayer or an petitioner that the property record card is available affiliated entity, an attorney who is a member of The online. The petitioner and the property appraiser Florida Bar, a real estate appraiser licensed under may each reschedule the hearing a single time for chapter 475, a real estate broker licensed under good cause. As used in this paragraph, the term chapter 475, or a certified public accountant licensed under chapter 473, retained by the control of the person seeking to reschedule the taxpayer. Such person may present testimony and hearing which reasonably prevent the party from other evidence. having adequate representation at the hearing. If the (b) A petitioner before the board may also be hearing is rescheduled by the petitioner or the represented by a person with a power of attorney to property appraiser, the clerk shall notify the petitioner of the rescheduled time of his or her present testimony and other evidence. The power of appearance at least 15 calendar days before the day attorney must conform to the requirements of part II of the rescheduled appearance, unless this notice is of chapter 709, is valid only to represent a single waived by both parties. petitioner in a single assessment year, and must (b) A petitioner may not be required to wait identify the parcels for which the taxpayer has for more than a reasonable time, not to exceed 2 67 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 granted the person the authority to represent the consideration, and a board or special magistrate taxpayer. The Department of Revenue shall adopt a may not accept for consideration, testimony or other form that meets the requirements of this paragraph. evidentiary materials that were requested of the However, a petitioner is not required to use the petitioner in writing by the property appraiser of which the petitioner had knowledge but denied to (c) A petitioner before the board may also be the property appraiser. represented by a person with written authorization (i) Chapter 120 does not apply to hearings of the value adjustment board. person receives no compensation. Such person may (j) An assessment may not be contested unless present testimony and other evidence. The written a return as required by s. 193.052 was timely filed. authorization is valid only to represent a single petitioner in a single assessment year and must e established in s. identify the parcels for which the taxpayer 193.062 or before the expiration of any extension authorizes the person to represent the taxpayer. The granted under s. 193.063. If notice is mailed Department of Revenue shall adopt a form that pursuant to s. 193.073(1)(a), a complete return must meets the requirements of this paragraph. However, be submitted under s. 193.073(1)(a) for the assessment to be contested. form to grant the authorization. (2) In each case, except if the complaint is (d) The property appraiser or his or her withdrawn by the petitioner or if the complaint is authorized representatives may be represented by an acknowledged as correct by the property appraiser, the value adjustment board shall render a written assessment or opposing an exemption and may decision. All such decisions shall be issued within present testimony and other evidence. 20 calendar days after the last day the board is in (e) The property appraiser, each petitioner, session under s. 194.032. The decision of the board and all witnesses shall be required, upon the request must contain findings of fact and conclusions of law of either party, to testify under oath as administered and must include reasons for upholding or by the chair of the board. Hearings shall be overturning the determination of the property conducted in the manner prescribed by rules of the appraiser. Findings of fact must be based on department, which rules shall include the right of admitted evidence or a lack thereof. If a special cross-examination of any witness. magistrate has been appointed, the (f) Nothing herein shall preclude an aggrieved recommendations of the special magistrate shall be taxpayer from contesting his or her assessment in considered by the board. The clerk, upon issuance the manner provided by s. 194.171, regardless of of a decision, shall, on a form provided by the whether he or she has initiated an action pursuant to Department of Revenue, notify each taxpayer and s. 194.011. the property appraiser of the decision of the board. (g) The rules shall provide that no evidence This notification shall be by first-class mail or by shall be considered by the board except when electronic means if selected by the taxpayer on the presented during the time scheduled for the originally filed petition. If requested by the Department of Revenue, the clerk shall provide to has been given reasonable notice; that a verbatim the department a copy of the decision or information record of the proceedings shall be made, and proof relating to the tax impact of the findings and results of any documentary evidence presented shall be of the board as described in s. 194.037 in the manner preserved and made available to the Department of and form requested. Revenue, if requested; and that further judicial (3) Appearance before an advisory board or proceedings shall be as provided in s. 194.036. agency created by the county may not be required (h) Notwithstanding the provisions of this as a prerequisite condition to appearing before the subsection, a petitioner may not present for value adjustment board. 68 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (4) the purpose of taking testimony and making may appear before the board to present testimony recommendations to the value adjustment board and evidence regarding the assessment of pursuant to this section. The department shall condominium units which the association establish a reasonable range for payments per case represents. Such testimony and evidence shall be to special magistrates based on such payments in considered by the board with respect to hearing other counties. Requests for reimbursement of petitions filed by individual condominium unit payments outside this range shall be justified by the owners, unless the owner requests otherwise. county. If the total of all requests for reimbursement (5) For the purposes of review of a petition, in any year exceeds the amount available pursuant the board may consider assessments among to this section, payments to all counties shall be comparable properties within homogeneous areas prorated accordingly. If a county having a or neighborhoods. population less than 75,000 does not appoint a (6) For purposes of hearing joint petitions special magistrate to hear each petition, the person filed pursuant to s. 194.011(3)(e), each included or persons designated to hear petitions before the parcel shall be considered by the board as a separate value adjustment board or the attorney appointed to petition. Such separate petitions shall be heard advise the value adjustment board shall attend the consecutively by the board. If a special magistrate training provided pursuant to subsection (3), is appointed, such separate petitions shall all be regardless of whether the person would otherwise assigned to the same special magistrate. be required to attend, but shall not be required to History.s. 21, ch. 83-204; s. 12, ch. 83-216; s. 3, ch. pay the tuition fee specified in subsection (3). A 86-175; s. 147, ch. 91-112; s. 2, ch. 92-32; s. 980, ch. 95-147; special magistrate appointed to hear issues of s. 71, ch. 2004-11; s. 2, ch. 2011-181; s. 12, ch. 2012-193; s. exemptions, classifications, and determinations that 4, ch. 2013-192; s. 11, ch. 2016-128. a change of ownership, a change of ownership or control, or a qualifying improvement has occurred 194.035 Special magistrates; property shall be a member of The Florida Bar with no less evaluators. valorem (1) In counties having a population of more taxation. A special magistrate appointed to hear than 75,000, the board shall appoint special issues regarding the valuation of real estate shall be magistrates for the purpose of taking testimony and a state certified real estate appraiser with not less making recommendations to the board, which recommendations the board may act upon without A special magistrate appointed to hear issues further hearing. These special magistrates may not regarding the valuation of tangible personal be elected or appointed officials or employees of the property shall be a designated member of a county but shall be selected from a list of those qualified individuals who are willing to serve as special magistrates. Employees and elected or personal property valuation. A special magistrate appointed officials of a taxing jurisdiction or of the need not be a resident of the county in which he or state may not serve as special magistrates. The clerk she serves. A special magistrate may not represent of the board shall annually notify such individuals a person before the board in any tax year during or their professional associations to make known to which he or she has served that board as a special them that opportunities to serve as special magistrate. Before appointing a special magistrate, magistrates exist. The Department of Revenue shall a value adjustment board shall verify the special provide a list of qualified special magistrates to any county with a population of 75,000 or less. Subject board shall ensure that the selection of special to appropriation, the department shall reimburse magistrates is based solely upon the experience and counties with a population of 75,000 or less for qualifications of the special magistrate and is not payments made to special magistrates appointed for influenced by the property appraiser. The special 69 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 magistrate shall accurately and completely preserve 194.036 Appeals.Appeals of the decisions all testimony and, in making recommendations to of the board shall be as follows: the value adjustment board, shall include proposed (1) If the property appraiser disagrees with the findings of fact, conclusions of law, and reasons for decision of the board, he or she may appeal the upholding or overturning the determination of the decision to the circuit court if one or more of the property appraiser. The expense of hearings before following criteria are met: magistrates and any compensation of special (a) The property appraiser determines and magistrates shall be borne three-fifths by the board affirmatively asserts in any legal proceeding that of county commissioners and two-fifths by the there is a specific constitutional or statutory school board. When appointing special magistrates violation, or a specific violation of administrative or when scheduling special magistrates for specific rules, in the decision of the board, except that hearings, the board, the board attorney, and the nothing herein shall authorize the property appraiser board clerk may not consider the dollar amount or to institute any suit to challenge the validity of any percentage of any assessment reductions portion of the constitution or of any duly enacted recommended by any special magistrate in the legislative act of this state; current year or in any previous year. (b) There is a variance from the property (2) The value adjustment board of each county may employ qualified property appraisers or following: 15 percent variance from any assessment evaluators to appear before the value adjustment of $50,000 or less; 10 percent variance from any board at that meeting of the board which is held for assessment in excess of $50,000 but not in excess of the purpose of hearing complaints. Such property $500,000; 7.5 percent variance from any assessment appraisers or evaluators shall present testimony as in excess of $500,000 but not in excess of $1 to the just value of any property the value of which million; or 5 percent variance from any assessment is contested before the board and shall submit to in excess of $1 million; or examination by the board, the taxpayer, and the (c) There is an assertion by the property property appraiser. appraiser to the Department of Revenue that there (3) The department shall provide and conduct exists a consistent and continuous violation of the training for special magistrates at least once each intent of the law or administrative rules by the value state fiscal year in at least five locations throughout adjustment board in its decisions. The property the state. Such training shall emphasize the appraiser shall notify the department of those portions of the tax roll for which the assertion is the guidelines for real and tangible personal made. The department shall thereupon notify the property. Notwithstanding subsection (1), a person clerk of the board who shall, within 15 days of the who has 3 years of relevant experience and who has notification by the department, send the written completed the training provided by the department decisions of the board to the department. Within 30 under this subsection may be appointed as a special days of the receipt of the decisions by the magistrate. The training shall be open to the public. department, the department shall notify the property The department shall charge tuition fees to any appraiser of its decision relative to further judicial person attending this training in an amount proceedings. If the department finds upon investigation that a consistent and continuous all aspects of the training. The department shall violation of the intent of the law or administrative deposit the fees collected into the Certification rules by the board has occurred, it shall so inform Program Trust Fund pursuant to s. 195.002(2). the property appraiser, who may thereupon bring History.s. 22, ch. 83-204; s. 148, ch. 91-112; s. 981, suit in circuit court against the value adjustment ch. 95-147; s. 4, ch. 2002-18; s. 72, ch. 2004-11; s. 5, ch. 2008- board for injunctive relief to prohibit continuation 197; s. 12, ch. 2016-128. of the violation of the law or administrative rules and for a mandatory injunction to restore the tax roll 70 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 to its just value in such amount as determined by (b) In the second column, the number of judicial proceeding. However, when a final judicial parcels for which petitions were filed concerning a decision is rendered as a result of an appeal filed property tax exemption. pursuant to this paragraph which alters or changes (c) In the third column, the number of parcels an assessment of a parcel of property of any for which the board considered the petition and taxpayer not a party to such procedure, such reduced the assessment from that made by the taxpayer shall have 60 days from the date of the property appraiser on the initial assessment roll. final judicial decision to file an action to contest (d) In the fourth column, the number of such altered or changed assessment pursuant to s. parcels for which petitions were filed but not 194.171(1), and the provisions of s. 194.171(2) considered by the board because such petitions were shall not bar such action. (2) Any taxpayer may bring an action to consideration. contest a tax assessment pursuant to s. 194.171. (e) In the fifth column, the number of parcels (3) The circuit court proceeding shall be de for which petitions were filed requesting a change novo, and the burden of proof shall be upon the in assessed value, including requested changes in party initiating the action. assessment classification. History.s. 23, ch. 83-204; s. 149, ch. 91-112; s. 982, (f) In the sixth column, the net change in ch. 95-147. results from board decisions. 194.037 Disclosure of tax impact. (g) In the seventh column, the net shift in taxes (1) After hearing all petitions, complaints, to parcels not granted relief by the board. The shift appeals, and disputes, the clerk shall make public shall be computed as the amount shown in column notice of the findings and results of the board in at 6 multiplied by the applicable millage rates adopted least a quarter-page size advertisement of a standard by the taxing authorities in hearings held pursuant size or tabloid size newspaper, and the headline to s. 200.065(2)(d) or adopted by vote of the electors shall be in a type no smaller than 18 point. The pursuant to s. 9(b) or s. 12, Art. VII of the State advertisement shall not be placed in that portion of Constitution, but without adjustment as authorized the newspaper where legal notices and classified pursuant to s. 200.065(6). If for any taxing authority advertisements appear. The advertisement shall be the hearing has not been completed at the time the published in a newspaper of general paid circulation notice required herein is prepared, the millage rate in the county. The newspaper selected shall be one used shall be that adopted in the hearing held of general interest and readership in the community, pursuant to s. 200.065(2)(c). and not one of limited subject matter, pursuant to (2) There must be a line entry in each of the chapter 50. The headline shall read: TAX IMPACT columns described in subsection (1), for each of the OF VALUE ADJUSTMENT BOARD. The public following property classes: notice shall list the members of the value adjustment (a) Improved residential property, which must board and the taxing authorities to which they are elected. The form shall show, in columnar form, for (b) Improved commercial property, which each of the property classes listed under subsection (2), the following information, with appropriate (c) Improved industrial property, utility column totals: property, leasehold interests, subsurface rights, and (a) In the first column, the number of parcels other property not properly attributable to other for which the board granted exemptions that had classes listed in this section, which must be been denied or that had not been acted upon by the property appraiser. (d) Agricultural property, which must be 71 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 (e) High-water recharge property, which must subsection preempt any prior case law that is - inconsistent with this subsection. (f) Historic property used for commercial or (2) In an administrative or judicial action in certain nonprofit purposes, which shall be identified which an ad valorem tax assessment is challenged, the burden of proof is on the party initiating the (g) Tangible personal property, which must be challenge. (a) If the challenge is to the assessed value of (h) Vacant land and nonagricultural acreage, the property, the party initiating the challenge has which must be idethe burden of proving by a preponderance of the evidence that the assessed value: (3) The form of the notice, including 1. Does not represent the just value of the appropriate narrative and column descriptions, shall property after taking into account any applicable be prescribed by department rule and shall be brief limits on annual increases in the value of the and nontechnical to minimize confusion for the property; average taxpayer. 2. Does not represent the classified use value History.s. 24, ch. 83-204; s. 150, ch. 91-112; s. 6, ch. or fractional value of the property if the property is 96-204; s. 5, ch. 97-117; s. 6, ch. 2007-321; s. 6, ch. 2008-197. required to be assessed based on its character or use; or PART III 3. Is arbitrarily based on appraisal practices ASSESSMENT: that are different from the appraisal practices PRESUMPTION OF CORRECTNESS generally applied by the property appraiser to comparable property within the same county. 194.301 Challenge to ad valorem tax assessment. (b) If the party challenging the assessment 194.3015 Burden of proof. satisfies the requirements of paragraph (a), the presumption provided in subsection (1) is 194.301 Challenge to ad valorem tax overcome, and the value adjustment board or the assessment. court shall establish the assessment if there is (1) In any administrative or judicial action in competent, substantial evidence of value in the which a taxpayer challenges an ad valorem tax record which cumulatively meets the criteria of s. 193.011 and professionally accepted appraisal assessment is presumed correct if the appraiser practices. If the record lacks such evidence, the proves by a preponderance of the evidence that the matter must be remanded to the property appraiser assessment was arrived at by complying with s. with appropriate directions from the value 193.011, any other applicable statutory adjustment board or the court, and the property requirements relating to classified use values or appraiser must comply with those directions. assessment caps, and professionally accepted (c) If the revised assessment following appraisal practices, including mass appraisal remand is challenged, the procedures described in standards, if appropriate. However, a taxpayer who this section apply. challenges an assessment is entitled to a (d) If the challenge is to the classification or determination by the value adjustment board or exemption status of the property, there is no court of the appropriateness of the appraisal presumption of correctness, and the party initiating methodology used in making the assessment. The the challenge has the burden of proving by a value of property must be determined by an preponderance of the evidence that the appraisal methodology that complies with the classification or exempt status assigned to the criteria of s. 193.011 and professionally accepted property is incorrect. appraisal practices. The provisions of this History.s. 1, ch. 97-85; s. 1, ch. 2009-121. 72 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 194.3015 Burden of proof. evidence upon which the appeal is to be based. (1) It is the express intent of the Legislature The requirements of this section do not apply to that a taxpayer shall never have the burden of the notice provided in s. 200.065(3). ssessment is History.s. 1, ch. 80-150; s. 14, ch. 88-216; s. 209, not supported by any reasonable hypothesis of a ch. 95-148. legal assessment. All cases establishing the every- reasonable-hypothesis standard were expressly 286.011 Public meetings and records; rejected by the Legislature on the adoption of public inspection; criminal and civil chapter 97-85, Laws of Florida. It is the further penalties. intent of the Legislature that any cases published (1) All meetings of any board or commission of since 1997 citing the every-reasonable-hypothesis any state agency or authority or of any agency or standard are expressly rejected to the extent that authority of any county, municipal corporation, they are interpretative of legislative intent. or political subdivision, except as otherwise (2) This section is intended to clarify existing provided in the Constitution, including meetings law and apply retroactively. with or attended by any person elected to such History.s. 2, ch. 2009-121. board or commission, but who has not yet taken office, at which official acts are to be taken are FLORIDA STATUTES declared to be public meetings open to the public CHAPTER 286 at all times, and no resolution, rule, or formal (EXCERPT) action shall be considered binding except as taken or made at such meeting. The board or PUBLIC BUSINESS: commission must provide reasonable notice of MISCELLANEOUS all such meetings. PROVISIONS (2) The minutes of a meeting of any such 286.0105 Notices of meetings and hearing must board or commission of any such state agency advise that a record is required to or authority shall be promptly recorded, and such appeal. records shall be open to public inspection. The 286.011 Public meetings and records; public circuit courts of this state shall have jurisdiction inspection; criminal and civil penalties. to issue injunctions to enforce the purposes of 286.0113 General exemptions from public meetings. this section upon application by any citizen of this state. 286.0105 Notices of meetings and hearings (3)(a) Any public officer who violates any must advise that a record is required to provision of this section is guilty of a noncriminal appeal.Each board, commission, or agency of infraction, punishable by fine not exceeding $500. thisstate or of any political subdivision thereof shall include in the notice of any meeting or (b) Any person who is a member of a board hearing, if notice of the meeting or hearing is or commission or of any state agency or required, of such board, commission, or agency, authority of any county, municipal corporation, conspicuously on such notice, the advice that, if or political subdivision who knowingly violates a person decides to appeal any decision made by the provisions of this section by attending a the board, agency, or commission with respect to meeting not held in accordance with the any matter considered at such meeting or hearing, provisions hereof is guilty of a misdemeanor he or she will need a record of the proceedings, of the second degree, punishable as provided in s. andthat, for such purpose, he or she may need to 775.082 or s. 775.083. ensure that a verbatim record of the proceedings (c) Conduct which occurs outside the state is made, which record includes the testimony and 73 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 which would constitute a knowing violation of are prohibited from holding meetings at any this section is a misdemeanor of the second degree, facility or location which discriminates on the punishable as provided in s. 775.082 or s. 775.083. basis of sex, age, race, creed, color, origin, or (4) Whenever an action has been filed against economic status or which operates in such a any board or commission of any state agency or manner as to unreasonably restrict public access authority or any agency or authority of any to such a facility. county, municipal corporation, or political subdivision to enforce the provisions of this section (7) Whenever any member of any board or to invalidate the actions of any such board, or commission of any state agency or authority or commission, agency, or authority, which action any agency or authority of any county, municipal was taken in violation of this section, and the corporation, or political subdivision is charged court determines that the defendant or defendants with a violation of this section and is tosuch action acted in violation of this section, the subsequently acquitted, the board or commission court shall assess a reasonable fee against is authorized to reimburse said member for any such agency, and may assess a reasonable portion of his or her reasonable fees. fee against the individual filing such an (8) Notwithstanding the provisions of action if the court finds it was filed in bad faith or subsection (1), any board or commission of any was frivolous. Any fees so assessed may be state agency or authority or any agency or assessed against the individual member or members authority of any county, municipal corporation, or of such board or commission; provided, that in political subdivision, and the chief administrative any case where the board or commission seeks the or executive officer of the governmental entity, advice of its attorney and such advice is followed, may meet in private with the attorney nosuch fees shall be assessed against the individual to discuss pending litigation to which the entity is member or members of the board or commission. presently a party before a court or administrative However, this subsection shall not apply to a state agency, provided that the following conditions attorney or his or her duly authorized assistants or are met: any officer charged with enforcing the provisions (a) The attorney shall advise the of this section. entity at a public meeting that he or she desires advice concerning the litigation. (5) Whenever any board or commission of any state agency or authority or any agency or (b) The subject matter of the meeting shall authority of any county, municipal corporation, be confined to settlement negotiations or strategy or political subdivision appeals any court order sessions related to litigation expenditures. which has found said board, commission, agency, (c) The entire session shall be recorded by a or authority to have violated this section, and such certified court reporter. The reporter shall record the order is affirmed, the court shall assess a times of commencement and termination of the reasonable fee for the appeal against session, all discussion and proceedings, the names such board, commission, agency, or authority. of all persons present at any time, and the names Any fees so assessed may be assessed against the of all persons speaking. No portion of the session individual member or members of such board or shall be off the record. The court notes commission; provided, that in any case where the shall be fully transcribed and filed with the board or commission seeks the advice of its clerk within a reasonable time after the meeting. attorney and such advice is followed, no such fees shall be assessed against the individual (d) The entity shall give reasonable public member or members of the board or commission. notice of the time and date of the attorney-client session and the names of persons who will be (6) All persons subject to subsection (1) 74 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 attending the session. The session shall questions as part of a competitive solicitation is commence at an open meeting at which the exempt from s. 286.011 and s. 24(b), Art. I of the persons chairing the meeting shall announce the State Constitution. commencement and estimated length of the 2. Any portion of a team meeting at which attorney-client session and the names of the negotiation strategies are discussed is exempt from persons attending. At the conclusion of the s. 286.011 and s. 24(b), Art. I of the State attorney-client session, the meeting shall be Constitution. reopened, and the person chairing the meeting (c)1. A complete recording shall be made of shall announce the termination of the session. any portion of an exempt meeting. No portion of the (e) The transcript shall be made part of exempt meeting may be held off the record. the public record upon conclusion of the 2. The recording of, and any records presented litigation. at, the exempt meeting are exempt from s. 119.07(1) History.s. 1, ch. 67-356; s. 159, ch. 71-136; s. and s. 24(a), Art. I of the State Constitution until 1, ch. 78-365; s. 6, ch. 85-301; s. 33, ch. 91-224; s. 1, ch. 93-232; s. 210, ch. 95-148; s. 1, ch. 95- such time as the agency provides notice of an 353; s. 2, ch. 2012-25. intended decision or until 30 days after opening the bids, proposals, or final replies, whichever occurs earlier. 286.0113 General exemptions from public meetings. 3. If the agency rejects all bids, proposals, or replies and concurrently provides notice of its intent (1) That portion of a meeting that would to reissue a competitive solicitation, the recording reveal a security or firesafety system plan or portion and any records presented at the exempt meeting thereof made confidential and exempt by s. remain exempt from s. 119.07(1) and s. 24(a), Art. 119.071(3)(a) is exempt from s. 286.011 and s. I of the State Constitution until such time as the 24(b), Art. I of the State Constitution. This agency provides notice of an intended decision subsection is subject to the Open Government concerning the reissued competitive solicitation or Sunset Review Act in accordance with s. 119.15 and until the agency withdraws the reissued competitive shall stand repealed on October 2, 2023, unless solicitation. A recording and any records presented reviewed and saved from repeal through at an exempt meeting are not exempt for longer than reenactment by the Legislature. 12 months after the initial agency notice rejecting (2)(a) For purposes of this subsection: all bids, proposals, or replies. 1. (3)(a) That portion of a meeting held by a process of requesting and receiving sealed bids, utility owned or operated by a unit of local proposals, or replies in accordance with the terms of government which would reveal information that is a competitive process, regardless of the method of exempt under s. 119.0713(5) is exempt from s. procurement. 286.011 and s. 24(b), Art. I of the State Constitution. All exempt portions of such a meeting 2. must be recorded and transcribed. The recording established by an agency for the purpose of and transcript of the meeting are exempt from conducting negotiations as part of a competitive disclosure under s. 119.07(1) and s. 24(a), Art. I of solicitation. the State Constitution unless a court of competent (b)1. Any portion of a meeting at which a jurisdiction, following an in-camera review, negotiation with a vendor is conducted pursuant to determines that the meeting was not restricted to the a competitive solicitation, at which a vendor makes discussion of data and information made exempt by an oral presentation as part of a competitive this section. In the event of such a judicial solicitation, or at which a vendor answers determination, only the portion of the recording or 75 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 transcript which reveals nonexempt data and 2024, unless reviewed and saved from repeal information may be disclosed to a third party. through reenactment by the Legislature. History.s. 2, ch. 2001-361; s. 44, ch. 2005-251; s. 2, ch. 2006- (b) This subsection is subject to the Open 158; s. 2, ch. 2006-284; s. 13, ch. 2010-151; s. 2, ch. 2011-140; s. 2, Government Sunset Review Act in accordance with ch. 2016-49; s. 3, ch. 2018-146; s. 1, ch. 2019-37. s. 119.15 and shall stand repealed on October 2, 76 Uniform Policies and Procedures Manual for Value Adjustment Boards Department of Revenue August 2019 VAB Related Forms Prescribed by the Department of Revenue The following section contains forms included by the Department of Revenue in the Uniform Policies and Procedures Manual for Value Adjustment Boards pursuant to Section 194.011(4)(b), F.S. to be used by value adjustment boards, special magistrates, and taxpayers in proceedings before value adjustment boards. NOTE: These forms are included in numerical order. See Table of Contents of this manual for groupings of the forms by users. Copies of these forms may be obtained at the Internet site: http://floridarevenue.com/dor/property/forms/. 77 DR-474.R. 11/12 Rule 12D-16.002, F.A.C.,Eff. 11/12 Owner Name The taxing authorities which levy property taxes Owner Address against your property will soon hold PUBLIC Owner City, State HEARINGS to adopt budgets and tax rates for the next year. The purpose of these PUBLICHEARINGSis to receive opinions from the general public and to answer questions on the proposed tax change Legal Description of Property: and budget PRIOR TO TAKING FINAL ACTION. Each taxing authority may AMENDor ALTERits proposals at the hearing. NOTICE OF PROPOSED PROPERTY TAXES DO NOT PAY.THIS IS NOT A BILL Your Tax Rate Your Taxes Your Taxes This Year IF This Year IF Your This Year IF PROPOSEDPROPOSED Taxing Authority NO Budget Property Adjusted Budget Is Budget A Public Hearing on the Taxes Last Tax Rate Change Is Adopted Change Is Proposed Taxes and Budget Year(Millage)Adopted(Millage)AdoptedWill Be Held: County Enter date,time, and location Public Schools: By State Law By Local Board Municipality Water Management Independent Districts Voted Levies For Debt Service Total Property Taxes Column 1*Column 2*Column 3* *SEE REVERSE SIDE FOR EXPLANATION 1 78 DR-474 R. 11/12 EXPLANATION *Column 1YOUR PROPERTY TAXES LAST YEAR This column shows the taxes that applied last year to your property. These amounts were based on . *Column 2YOUR TAXES THIS YEAR IF NO BUDGET CHANGE IS ADOPTED This column shows what your taxes will be this year IF EACH TAXING AUTHORITY DOES NOT budgets and your current assessment. *Column 3YOUR TAXES THIS YEAR IF PROPOSED BUDGET CHANGE IS ADOPTED This column shows what your taxes will be this year under the BUDGET ACTUALLY PROPOSED by each local taxing authority. The proposal is NOT final and may be amended at the public hearings shown on the front side of this notice. The difference between columns 2 and 3 is the tax change proposed by each local taxing authority and is NOT the result of higher assessments. NOTE: Amounts shown on this form do NOT reflect early payment discounts you may have received or may be eligible to receive. (Discounts are a maximum of 4 percent of the amounts shown on this form.) Your final tax bill may contain non-ad valorem assessments which may not be reflected on this notice such as assessments for roads, fire, garbage, lighting, drainage, water, sewer, or other governmental services and facilities which may be levied by your county, city, or any special district. 2 79 DR-474 R. 11/12 PROPERTY VALUATION Last YearThis Year Market Value Assessed ValueExemptionsTaxable Value Taxing Authority* Last YearThis YearLast YearThis YearLast YearThis Year County Public Schools By State Law By Local Law Municipality Water Management Independent Districts Voted Levies for Debt Service Assessment ReductionsApplies toValue *List each assessment reduction applicable to property. ExemptionsApplies toValue *List each exemption applicable to property. If you feel that the market value of your property is inaccurate or does not reflect fair market value, or if you are entitled to an exemptionor classification that is not reflected above, contact your county property appraiser at_______________ (phone number)or _________________ (location). or an exemption, you may file a petition for adjustment with the Value Adjustment Board.Petition forms are available from the county property appraiser and must be filed ON OR BEFORE___________ (date). 3 80 DR-474 R. 11/12 Market Value: Market value in Florida is als law. It is the amount a purchaser willing but not obliged to buy would pay to one willing but not obliged to sell, after proper consideration of all eight factors in section 193.011, F.S. Assessed Value: Assessed value is the market value of your property minus the amount of anyassessment reductions. The assessed value may be different formillagelevies made by different taxing authorities. Assessment Reductions: Properties canreceive an assessment reduction for a number ofreasons.Some of the common reasons are below. There are limits on how much the assessment of your property can increase each year. The Save Our Homes program and the limitation for non-homestead propertyare examples. Certain types of property, such as agricultural land and land used for conservation, are valued on their current use rather than their market value. Some reductions lower the assessed value only for levies of certain taxing authorities. If your assessed value is lower than your market value because limitson increasesapply to your property or because your property is valued based on its current use, the amount of the difference and reason for the difference are listed in the third boxonpage 2. Exemptions: Exemptions are specific dollar or percentage amounts that reduce assessed value. These are usually based on characteristics of the property or disability exemptions and charitable exemptions.The discount for disabled veterans is includedin this box. Many exemptions apply only to tax levies by the taxing authority granting the exemption. Taxable Value: Taxable value is the value used to calculate the tax dueon your property. Taxable value is the assessed value minus the value of exemptionsand discounts. 4 81 DR-474M,R. 11/12 Rule 12D-16.002, F.A.C.,Eff. 11/12 The taxing authorities which levy property taxes Owner Name AMENDED against your property will soon hold PUBLIC Owner Address HEARINGS to adopt budgets and tax rates for Owner City, State the next year. The purpose of these PUBLICHEARINGSis to receive opinions from the general public and to answer questions on the proposed tax change and budget PRIOR TO TAKING FINAL ACTION. Legal Description of Property:Each taxing authority may AMENDor ALTERits proposals at the hearing. AMENDED NOTICE OF PROPOSED PROPERTY TAXES DO NOT PAY.THIS IS NOT A BILL Your Tax Rate Your Taxes Your Taxes This Year IF This Year IF Your This Year IF PROPOSEDPROPOSED Taxing Authority Property Adjusted NO Budget Budget Is Budget A Public Hearing on the Taxes Last Tax Rate Change Is Adopted Change Is Proposed Taxes and Budget Year(Millage)Adopted(Millage)AdoptedWill Be Held: County Enter date, time, and location. Public Schools: By State Law By Local Board Municipality Water Management Independent Districts Voted Levies For Debt Service Total Property Taxes Column 1*Column 2*Column 3* EXPLANATION *Column 1YOUR PROPERTY TAXES LAST YEAR This column shows the taxes that applied last year to your property.These amounts were based on . *Column 2YOUR TAXES THIS YEAR IF NO BUDGET CHANGE IS ADOPTED This column shows what your taxes will be this year IF EACH TAXING AUTHORITY DOES NOT CHANGE ITS PROPERTY TAX LEVY.budgets and your current assessment. *Column 3YOUR TAXES THIS YEAR IF PROPOSED BUDGET CHANGE IS ADOPTED This column shows what your taxes will be this year under the BUDGET ACTUALLY PROPOSED by each local taxing authority.The proposal is NOT final and may be amended at the public hearings shown on the front side of this notice. The difference between columns 2 and 3 is the tax change proposed by each local taxing authority and is NOT the result of higher assessments. NOTE: Amounts shown on this form do NOT reflect early payment discounts you may have received or may be eligible to receive. (Discounts are a maximum of 4 percent of the amounts shown on this form.) Page 1of 3 82 DR-474M R. 11/12 PROPERTY VALUATION Last YearThis Year Market Value Assessed ValueExemptionsTaxable Value Taxing Authority* Last YearThis YearLast YearThis YearLast YearThis Year County Public Schools By State Law By Local Law Municipality Water Management Independent Districts Voted Levies for Debt Service Assessment ReductionsApplies toValue *List each assessment reduction applicable to property. ExemptionsApplies toValue *List each exemption applicable to property. If you feel that the market value of your property is inaccurate or does not reflect fair market value, or if you are entitled to an exemption or classification that is not reflected above, contact your county property appraiser at_______________ (phone number)or _________________ (location). may file a petition for adjustment with the Value Adjustment Board.Petition forms are available from the county property appraiser and must be filed ON OR BEFORE___________ (date). Page 2of 3 83 DR-474M R. 11/12 Market Value: cribed in state law. It is the amount a purchaser willing but not obliged to buy would pay to one willing but not obliged to sell, after proper consideration of all eight factors in section 193.011, F.S. Assessed Value: Assessed value is the market value of your property minus the amount of any assessment reductions. The assessed value may be different for millage levies made by different taxing authorities. Assessment Reductions: Properties canreceive an assessment reduction for a number ofreasons.Some of the common reasons are below. There are limits on how much the assessment of your property can increase each year. The Save Our Homes program and the limitation for non-homestead propertyare examples. Certain types of property, such as agricultural land and land used for conservation, are valued on their current use rather than their market value. Some reductions lower the assessed value only for levies of certain taxing authorities. If your assessed value is lower than your market value becauselimitson increasesapply to your property or because your property is valued based on its current use, the amount of the difference and reason for the difference are listed in the third box onpage 2. Exemptions: Exemptions are specific dollar or percentage amounts that reduce assessed value. These are usually based on characteristics of the property or property owner. disability exemptions and charitable exemptions.The discount for disabled veterans is includedin this box. Many exemptions apply only to tax levies by the taxing authority granting the exemption. Taxable Value: Taxable value is the value used to calculate the tax due on your property. Taxable value is the assessed value minus thevalue of exemptionsand discounts. Page 3of 3 84 DR-474N,R. 11/12 Rule 12D-16.002, F.A.C.,Eff. 11/12 Owner Name The taxing authorities which levy property taxes Owner Address against your property will soon hold PUBLIC Owner City, State HEARINGS to adopt budgets and tax rates for the next year. The purpose of these PUBLICHEARINGSis to receive opinions from the general public and to answer questions on the proposed tax change Legal Description of Property: and budget PRIOR TO TAKING FINAL ACTION. Each taxing authority may AMENDor ALTERits proposals at the hearing. NOTICE OF PROPOSED PROPERTY TAXES AND PROPOSED OR ADOPTED NON-AD VALOREM ASSESSMENTS DO NOT PAY.THIS IS NOT A BILL Your Tax Rate Your Taxes Your Taxes This Year IF This Year IF Your This Year IF PROPOSEDPROPOSED Taxing Authority Property Adjusted NO Budget Budget Is Budget A Public Hearing on the Taxes Last Tax Rate Change Is Adopted Change Is Proposed Taxes and Budget Year(Millage)Adopted(Millage)AdoptedWill Be Held: County Enter date, time, and location. Public Schools: By State Law By Local Board Municipality Water Management Independent Districts Voted Levies For Debt Service Total Property Taxes Column 1*Column 2*Column 3* *SEE REVERSE SIDE FOR EXPLANATION NON-ADVALOREM ASSESSMENTS LevyingAuthorityPurpose of AssessmentUnitsRateAssessment Total Non-Ad Valorem Assessment 1 85 DR-474N R.11/12 Reverse of Page 1: EXPLANATION *Column 1YOUR PROPERTY TAXES LAST YEAR This column shows the taxes that applied last year to your property.These amountswere based on . *Column 2YOUR TAXES THIS YEAR IF NO BUDGET CHANGE IS ADOPTED This column shows what your taxes will be this year IF EACH TAXING AUTHORITY DOES NOT CHANGE ITS PROPERTY TAX LEVY.budgets and your current assessment. *Column 3YOUR TAXES THIS YEAR IF PROPOSED BUDGET CHANGE IS ADOPTED This column shows what your taxes will be this year under the BUDGET ACTUALLY PROPOSED by each local taxing authority.The proposal is NOT final and may be amended at the public hearings shown on the front side of this notice. The difference between columns 2 and 3 is the tax change proposed by each local taxing authority and is NOT the result of higher assessments. NOTE: Amounts shown on this form do NOT reflect early payment discounts you may have received or may be eligible to receive. (Discounts are a maximum of 4 percent of the amounts shown on this form.) Non-Ad Valorem Assessments: Non-ad valorem assessments are placed on this notice at the request of the respective local governing boards. Your tax collectorwill be including them on the November tax notice. For details on particular non-ad valorem assessments, contact the levying localgoverning board. If the Notice does not include all of the non-ad valorem assessments that will be included on the tax bill, the following statement must be on the bottom of the first page in bold, conspicuous print: Your final tax bill may contain non-ad valorem assessments which may not be reflected on this notice such as assessments for roads, fire, garbage, lighting, drainage, water, sewer, or other governmental services and facilities which may be levied by your county, city, or any special district. 2 86 DR-474N R.11/12 PROPERTY VALUATION Last YearThis Year Market Value Assessed ValueExemptionsTaxable Value Taxing Authority* Last YearThis YearLast YearThis YearLast YearThis Year County Public Schools By State Law By Local Law Municipality Water Management Independent Districts Voted Levies for Debt Service Assessment ReductionsApplies toValue *List each assessment reduction applicable to property. ExemptionsApplies toValue *List each exemption applicable to property. If you feel that the market value of your property is inaccurate or does not reflect fair market value, or if you are entitled to an exemption or classification that is not reflected above, contact your county property appraiser at_______________ (phone number)or _________________ (location). may file a petition for adjustment with the Value Adjustment Board.Petition forms are available from the county property appraiser and must be filed ON OR BEFORE___________ (date). 3 87 DR-474N R.11/12 Market Value: on and described in state law. It is the amount a purchaser willing but not obliged to buy would pay to one willing but not obliged to sell, after proper consideration of all eight factors in section 193.011, F.S. Assessed Value: Assessed value is the market value of your property minus the amount of any assessment reductions. The assessed value may be different for millage levies made by different taxing authorities. Assessment Reductions: Properties canreceive an assessment reduction for a number ofreasons.Some of the common reasons are below. There are limits on how much the assessment of your property can increase each year. The Save Our Homes program and the limitation for non-homestead propertyare examples. Certain types of property, such as agricultural land and land used for conservation, are valued on their current use rather than their market value. Some reductions lower the assessed value only for levies of certain taxing authorities. If your assessed value is lower than your market value because limitson increasesapply to your property or because your property is valued based on its current use, the amount of the difference and reason for the difference are listed in the third box onpage 2. Exemptions: Exemptions are specific dollar or percentage amounts that reduce assessed value. These are usually based on characteristics of the property or property owner. disability exemptions and charitable exemptions.The discount for disabled veterans is includedin this box. Many exemptions apply only to tax levies by the taxing authority granting the exemption. Taxable Value: Taxable value is the value used to calculate the tax due on your property. Taxable value is the assessed valueminus the value of exemptionsand discounts. 4 88 DR-481 R. 01/17 VALUE ADJUSTMENT BOARD Rule 12D-16.002 NOTICE OF HEARING F.A.C. Eff. 01/17 Section 194.032, Florida Statutes SelectCounty County Petition # Petition type Petitioner name VAB contact Address Address Parcel number, Phone account number, Email or legal address A hearing has been scheduled for your petition the continuation of your hearing after remand other YOUR HEARING INFORMATION Hearing date Hearing address and room Time (if block of time, beginning and end times) Time reserved Bring copies of your evidence, in addition to what you have provided to the property appraiser. Evidence becomes part of the record and will not be returned. Please arrive 15 minutes before the scheduled hearing time or start of block of time with any witnesses. If you or your witnesses are unable to attend, or you need help finding the hearing room, contact the VAB clerk as soon as possible. You have the right to reschedule your hearing one time for good cause as defined in section 194.032(2)(a), F.S. reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing. You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the property appraiser's evidence. If you want to participate in the evidence exchange, your evidence is due by at . At the hearing, you have the right to have witnesses sworn. ______________________________________________ Signature, deputy clerk Date Web For a list of potential magistrates Phone For a copy of the value adjustment Web Phone board uniform rules of procedure If you are disabled and need accommodations to participate in the hearing, you are entitled to assistance with no cost to you. Please contact the value adjustment board at the number above within 2 days of receiving this notice. If you are hearing or voice impaired, call . 89 DR-485D DECISION OF THE VALUE ADJUSTMENT BOARD N. 3/12TC DENIAL FOR NON-PAYMENT Rule 12D-16.002 Florida Administrative Code Section 194.014, Florida Statutes Provisional County PetitionerPetition # Mailing Property addressaddress, if different Parcel IDTax year Appeal of Assessment Denial of classification or exemption Whethertheproperty was substantially complete on Jan 1 The Value Adjustment Board (VAB) has denied your petition. According to the tax collector’s recordsyour taxes became delinquent on .The tax collector's records also reflect that the payment requirements for petitions pending before the VAB have not been met. If you have evidence thatyour required payment was made before the delinquent date, please contactour office immediately at If you are not satisfied with this decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (Ss. 193.155(8)(l), 194.036, 194.171(2), and 196.151, F.S.) Signature, chair, value adjustment boardPrint nameDate of decision Signature, VAB clerkor representativePrint nameDate mailed to parties INFORMATION ABOUT PAYMENTS Florida law requires the value adjustment board to deny a petition if the petitioner does notmake the payment requiredbelow before the taxes become delinquent, usually onApril 1.These payment requirements are summarized below. Required Payment for Appeal of Assessment For petitionson the value, including portability, the required payment mustinclude: All of the non-ad valorem assessments, and A partial payment of at least 75 percent of the ad valorem taxes, Less applicable discountsunder s. 197.162,F.S. (s. 194.014(1)(a), F.S.) Required Payment for Other Appeals For petitions on thedenial of a classification or exemption, or based on an argument that the property was not substantially completeon January 1, the required payment mustinclude: All of the non-ad valorem assessments, and Theamount of the taxthatthe taxpayer admits in good faith to owe, Less applicablediscountsunder s. 197.162, F.S.(s. 194.014 (1)(b), F.S.) cc: County Property Appraiser Department of Revenue, Property Tax Oversight,P.O. Box 3000,Tallahassee, FL 32315-3000 90 DR-485H Suggested Fom DECISION OF THE VALUE ADJUSTMENT BOARD Revised 09/18 FOR ABATEMENT OF TAXES PETITION Section 197.318, Florida Statutes SelectCounty _______County The actions below were taken on your petition. These actions are a recommendation only, not finalThese actions are a final decision of the VAB If you are not satisfied after you arenotified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment.(See sections 193.155(8)(l), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition # Parcel ID Petitioner name ___________________________Property The petitioner is: taxpayer of record address representative other, explain: Decision Summary Denied your petition Granted your petition Granted your petition in part Just value of the residential parcel as of January 1 of the Property appraiser VAB determined Filed by applicant year the hurricane occurred. determined $ 1.Number of days property was uninhabitable 2.Postdisaster just value 3.Percentage change in value Reasons for Decision Fill-in fields will expand, or add pagesas needed. Findings of Fact Conclusions of Law Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. Signature, special magistratePrint nameDate Signature, VAB clerk or special representativePrint nameDate If this is a recommended decision, the board will consider the recommended decision on______at ______ Address _________________________________________________________________________ If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call __________or visit our website at ______________. Final Decision of the Value Adjustment Board Signature, chair, value adjustment boardPrint nameDateof decision Signature, VAB clerk or representativePrint nameDatemailed to parties 91 Tax year: Agenda or petition number: Account or parcel number: Date of decision: Date notice mailed: Certification date: -------------------------------------------------------------------------------------------------------------------- DR-485M, R. 11/12 Rule 12D-16.002, F.A.C., Eff. 11/12 NOTICE OF DECISION OF THE VALUE ADJUSTMENT BOARD County, Florida The Value Adjustment Board (VAB) approved and adopted as its decision the , previously mailed to you on form. The Special Magistrates written recommendations indicate whether tax relief has been granted by the VAB. This assessment(s) was certified on the date on the reverse side of this notice and has been incorporated into the final tax roll. If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(l), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Value Adjustment Board _______________________________________________________ 92 DR-485R VALUE ADJUSTMENT BOARD N. 12/09 Rule 12D-16.002 REMAND TO PROPERTY APPRAISER Florida Administrative Code Section 1. Completed by Value Adjustment Board or Special Magistrate SelectCounty Petition # County Parcel ID Date To: Property Appraiser From: Clerk or Special Magistrate Name Name Address Address The value adjustment board or special magistrate has: Determined that Granted a property classification. is incorrect (section 194.301, F.S.). Include findings of fact on which this remand decision is based or reference and attach Form DR-485V, Form DR-485XC, or other document with these items completed. Include conclusions of law on which this remand decision is based or reference and attach Form DR-485V, Form DR- 485XC,or other document with these items completed. Appropriate remand directions to property appraiser: The board retains authority to make a final decision on this petition. Section 1. Completed by Property Appraiser Provide a revised just value or a classified use value and return this form to the clerk of the board. Just Valuation ORClassified Use Valuation Previous $ Revised $ $ Signature, property appraiser Print name Date Use additional pages, if needed. 93 DR-485V DECISION OF THE VALUE ADJUSTMENT BOARD R. 01/17 Rule 12D-16.002 VALUE PETITION F.A.C. Eff. 01/17 _______County The actions below were taken on your petition. These actions are a recommendation only, not finalThese actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuitcourtto further contest your assessment.(See sections 193.155(8)(l), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition # Parcel ID ___________________________ Petitioner name Property The petitioner is: taxpayer of record address representative other, explain: Decision Summary Denied your petition Granted your petition Granted your petition in part Before Board Action ValueValue from After Board Value presented by property appraiser Lines 1 and 4 must be completedTRIM NoticeAction Rule 12D-9.025(10), F.A.C. 1.Justvalue, required 2.Assessed or classified use value,* if applicable none 4.Taxable value,* required *All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision Fill-in fields will expand, or add pagesas needed. Findings of Fact Conclusions of Law Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. Signature, special magistratePrint nameDate Signature, VAB clerk or special representativePrint nameDate If this is a recommended decision, the board will consider the recommended decision on______at ______ Address _________________________________________________________________________ If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call __________or visit our website at ______________. Final Decision of the Value Adjustment Board Signature, chair, value adjustment boardPrint nameDateof decision Signature, VAB clerk or representativePrint nameDatemailed to parties 94 DR-485WCN VALUE ADJUSTMENT BOARD R.01/17 Rule 12D-16.002 F.A.C. Eff. 01/17 TC SelectCounty County To From Clerk, Value Adjustment Board Address Petition # Phone Representative#Email This notice will inform the parties of the following action taken on the petition. You have 10 days to complete the petition and return it to the value adjustment board. (Rule 12D-9.015(12), F.A.C.) notice. (Rule 12D-9.015(12), F.A.C.) The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by separate notice (Rule 12D-9.015(14), F.A.C.) The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for hearing. (Rule 12D-9.015(14), F.A.C.) Your petition was returned. There was no filing fee included with the petition. We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk when you receive this notice. The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing. Youmustnotify the VAB clerkandrequest a continuation hearingwithin 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.) The board found good cause to reschedule yourhearing. Your new hearing date will be sent to you. The board did not find good cause to reschedule yourhearing. Your hearing will be held on at. Other, specify Certificate of Service I certify a true copy was served by US mail or the method petitioner : other A copy was provided to the property appraiser. Signature, deputy clerkDate 95 DR-485WI VALUE ADJUSTMENT BOARD R. 01/17 Rule 12D-16.002 WITHDRAWAL OF PETITION F.A.C. Eff. 01/17 To the value adjustment board of County Address FromTaxpayer Representative Parcel IDPetition # Property Mailing addressaddress EmailPhone I do not wish to have a decision entered by the board or special magistrate. I understand that withdrawing this petition may mean I lose my right to file an appeal of the assessment in circuit court.* The petition is withdrawn for the reason below. The petitioner agrees with the determination of the property appraiser or tax collector. The petitioner and property appraiser or tax collector have reached a settlement. Value settled on $ The petitioner does not agree with the decision or assessment of the property appraiser or tax collector but no longer wishes to pursue a remedy through the value adjustment board. Other reason, specify: OR Signature, taxpayerSignature, petitioner or representative If signed by a representative, I am authorized to withdraw this petition. Print name Date Date Print name *If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment (sections 193.155(8)(l),194.036, 194.171(2), 196.151, and 197.2425, F.S.). 96 DR-485XC DECISION OF THE VALUE ADJUSTMENT BOARD R. 01/17 EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE Rule 12D-16.002 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, F.A.C. Eff. 01/17 OR QUALIFYING IMPROVEMENTPETITION The actions below were taken on your petition in ____________________County. These actions are a recommendation only, not final.These actions are a final decision of the VAB. If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment.(See sections 193.155(8)(l), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition # Parcel ID Petitioner name Property The petitioner is: taxpayer of recordrepresentative address other, explain: _____________________________ Decision Summary Denied your petition Granted your petition Granted your petition in part Value before BoardAction Value from Value after Value presented by property appraiser Lines 1 and 4 must be completed TRIM NoticeBoard Action Rule 12D-9.025(10), F.A.C. 1.Justvalue, required 2.Assessed or classified use value,* if applicable 4.Taxable value,* required *All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reason for Petition HomesteadWidow/erBlindTotally and permanently disabled veteran Low-income seniorDisabledDisabled veteran Use classification, specify __________ Parent/grandparent assessment reductionDeployed military Use exemption, specify ____________ Transfer of homestead assessment differenceQualifying improvement Change of ownership or control Other, specify __________________ Reasons for Decision Fill-in fields will expand, or add pagesas needed. Findings of Fact Conclusions of Law Recommended Decision of Special Magistrate The finding and conclusions above are recommendations. Signature, special magistratePrint nameDate Signature, VAB clerk or special representativePrint nameDate PM. at If this is a recommended decision, the board will consider the recommended decisionon Address ________________________________________________________________________________ If the line above is blank,please call ______________or visit our website at __________________________. Final Decision of the Value Adjustment Board Signature, chair, value adjustment boardPrint nameDateof decision Signature, VAB clerk or representativePrint nameDatemailed to parties 97 DR-486 PETITION TO THE VALUE ADJUSTMENT BOARD R. REQUEST FOR HEARING Rule 12D-16.002 F.A.C. Section 194.011, Florida Statutes Eff. You have the right to an informal conference with the property appraiser. This conference is not required and does not change your filing due date. You can present facts that support your claim and the property appraiser can present facts that support the correctness of the assessment. To request a conference, contact your county property appraiser. For portability of homestead assessment difference, use Form DR-486PORT. For deferral or penalties, use DR-486DP. COMPLETED BY CLERK OF THE VALUE ADJUSTMENT BOARD (VAB) Tax year20 Petition #CountyDate received COMPLETED BY THE PETITIONER PART 1. Taxpayer Information Taxpayer nameRepresentative Mailing address Parcel ID and for noticesphysical address or TPP account # Phone Email The standard way to receive information is by US mail. If possible, I prefer to receive information by email fax. I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any documents that support my statement. I will not attend the hearing but would like my evidence considered. (In this instance only, you must submit duplicate copies of your evidence to the value adjustment board clerk. Florida law allows the property appraiser to crossexamine or object toyour evidence. The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.) Type of PropertyRes. 1-4 units IndustrialandmiscellaneousHigh-water rechargeHistoric, commercial or nonprofit Res. 5+ units CommercialAgricultural or classified use Vacant lots and acreageBusiness machinery, equipment PART 2. Reason for Petition Check one. If more than one, file a separate petition. Real property value Denial of exemption Select or enter type: Denial of classification Denial for late filing of exemption or classification Parent/grandparent reduction (Include a date-stamped copy of application.) Property was not substantially complete on January 1 Tangible personal property value (You must have timely Qualifying improvement (s. 193.1555(5), F.S.) or change of ownership or control (s. 193.155(3), 193.1554(5), or filed a return required by s.193.052. (s.194.034, F.S.)) 193.1555(5), F.S.) Check here if this is a joint petition. Attach a list of parcels or accounts with the theyare substantially similar. (s. 194.011(3)(e),(f),and (g),F.S.) Enter the time (in minutes) you think you need to present your case. Most hearings take 15 minutes. The VAB is not bound bythe requested time. For single joint petitions for multiple parcelsor accounts, provide the time needed for the entire group. My witnesses or I will not be available to attendon specific dates. I have attached a list of dates. You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your evidence directly to the property appraiser at least 15 days before the hearing and make a writtenrequest forthe property appraiser's evidence. At the hearing, you have the right to have witnesses sworn. You have the right, regardless of whether you initiate the evidence exchange, to receive from the property appraiser a copy of your property record card containing information relevant to the computation of your current assessment, with confidential information redacted. Whenthe property appraiser receives the petition, he or she will either send the property record card to you or notify you how to obtain it online. Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and acceptedit,they will assign a number, send you a confirmation, and give a copy to the property appraiser.Unless the person filing the petition is completing part 4, the taxpayer must sign the petition in part 3. Alternatively,power of attorney must accompany the petition at the time of filing with the signature of the person filing the petition in part 5 (s. 194.011(3), F.S.).Please complete one of the signatures below. 98 DR-486 R. Page 2 PART 3. Taxpayer Signature Complete part 3 if you are representing yourself or if you are authorizing a representative listed in part 5 to represent you without attaching a completed power of attorney or authorization for representation to this form. Written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. I authorize the person I appoint in part 5 to have access to any confidential information related to this petition. Under penalties of perjury, I declare that I am the owner of the property described in this petition and that I have read this petition and the facts stated in it are true. Signature, taxpayerPrint name Date PART 4. Employee, Attorney, or Licensed Professional Signature representatives. I am(check any box that applies): An employee of (taxpayer or an affiliated entity). ). A Florida Bar licensed attorney (Florida Bar number ). A Florida real estate appraiser licensed under Chapter 475, Florida Statutes (license number ). A Florida real estate broker licensed under Chapter 475, Florida Statutes (license number ). A Florida certified public accountant licensed under Chapter 473, Florida Statutes (license number I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. that I representativefor purposes of filing this petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representativePrint nameDate PART 5. Unlicensed Representative Signature Complete part 5 if you are an authorized representativenot listed in part 4 above. I am a compensated representativenot acting as one of the licensed representatives or employees listed in part 4 above AND (check one) Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709, F.S., executed with the the t I am an uncompensated representative filing this petitionAND (check one) I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. representativefor purposes of filing this petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representativePrint name Date 99 DR-486 INFORMATION FOR THE TAXPAYER R.04/18 Keep this information for your files. Do not return this page to the VAB clerk. Page 3 Informal Conference with Property Appraisermaterial can be reviewed, investigated, and responded to or rebutted in the time frame remaining before the You have the right to an informal conference with the hearing. These requirements are more specifically property appraiser. This conference is not required described in subsection (8) of this rule and in and does not change your filing due date. You can paragraphs 12D-9.025(4)(a) and (f), F.A.C. present facts that support your claim and the property If you provide thisevidence and make a written appraiser can present facts that support the request assessment. To request a conference, contact your property appraiser must give you his or her evidence county property appraiser. at least seven days before the hearing. At the hearing, you have the right to have witnesses PART 1. Taxpayer Information sworn. If you will not attend the hearing but would like your ADDITIONAL INFORMATION evidence considered, you must submit two copies of your evidence to the VAB clerk before thehearing. Required Partial Payment of Taxes (Section The property appraiser may respond or object to your 194.014, F.S.) evidence. The ruling will occur under the same statutory guidelines as if you were present.You are required to make a partial payment of taxes if you have a VAB petition pending on or after the The information in this section will be used by the VAB payment delinquency date (normally April 1, following clerk to contact you regarding this petition. the assessment year under review). If the required partial payment is not made before the delinquency PART 2. Petition Information and Hearing date, the VAB will deny your petition. The last day to Provide the timeyou think you will need on page 1. The make a partial payment before the delinquency date is VAB is not bound by the requested time. generally March 31. Review your tax bill or contact your Exchange of EvidenceRule 12D-9.020(1)(a)-(c), tax collector to determine your delinquency date. F.A.C.: You should be (1)(a)1. At least 15 days before a petition hearing, recommended decision has been issued, a partial the petitioner shall provide to the property appraiser a payment is still required before the delinquency date. A list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, final decision of the VAB. A partial payment is not and copies of all documentation to be presented at the required only if the VAB makes a final decision on your hearing. petition before April 1. The payment amount depends 2.To calculate the fifteen (15) days, the petitioner on the type of petition filed on the property. The partial shall use calendar days and shall not include the day payment requirements are summarized below. of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of Value Appeals: the period shall be included unless it is a Saturday, For petitions on the value of property and Sunday, or legal holiday, in which event the period portability, the payment must include: shall run until the end of the next previous day that is neither a Saturday, Sunday, or legal holiday. *All of the non-ad valorem assessments, and (b) A petitioner's noncompliance with paragraph *A partial payment of at least 75 percent of the ad valorem taxes, copy of the current property record card from the *Less applicable discounts under s.197.162, property appraiser as described in Section F.S. 194.032(2)(a), F.S. Other Assessment Appeals: (c) A petitioner's noncompliance with paragraph (1)(a) does not authorize a value adjustment board or For petitions on the denial of a classification or special magistrate to exclude the petitioner's evidence. exemption, or based on an argument that the However, under Section 194.034(1)(h), F.S., if the property was not substantially complete on property appraiser asks in writing for specific evidence January 1, the payment must include: before the hearing in connection with a filed petition, All of the non-ad valorem assessments, and and the petitioner has this evidence and knowingly The amount of the ad valorem taxes the refuses to provide it to the property appraiser a taxpayer admits in good faith to owe, reasonable time before the hearing, the evidence Less applicable discounts under s.197.162, cannot be presented by the petitioner or accepted for F.S. consideration by the board or special magistrate. Reasonableness shall be determined by whether the 100 DR-486A N.01/17 Rule 12D-16.002 WRITTEN AUTHORIZATION FOR REPRESENTATION F.A.C. BEFORETHE VALUE ADJUSTMENTBOARD Eff. 01/17 Section 194.034(1)(c),Florida Statutes You may use this form to authorize an uncompensated representative to represent you in value adjustment boardproceedings. This form or other written authorization accompaniesthe petitionat the time of filing. COMPLETED BY PETITIONER I, (name),authorize (name)to, without compensation, act on my behalf and present testimony and other evidence before theounty Value Adjustment Board. This written authorization is effective immediately and is valid only for oneassessment year. assessment year concerning the parcel(s) or account(s) This written authorization is limited to the Iauthorizethe person I appointed aboveto have access to confidential information related to the following parcel(s) or account(s). Parcel ID/Account # Parcel ID/Account # Parcel ID/Account # Parcel ID/Account # Parcel ID/Account # Parcel ID/Account # Parcel ID/Account # Parcel ID/Account # Signature of taxpayer/ownerPrint nameDate Note: Correspondence will be sent to the mailing or email address on the petition. 101 DR-486DP R. 01/17 PETITION TO THE VALUE ADJUSTMENT BOARD Rule 12D-16.002 TAX DEFERRAL OR PENALTIES F.A.C. Eff. 01/17 REQUEST FOR HEARING COMPLETED BY CLERK OF THE VALUE ADJUSTMENT BOARD (VAB) Petition # County Tax year 20Date received COMPLETED BY THE PETITIONER PART 1. Taxpayer Information Taxpayer nameRepresentative Mailing Parcel ID and address for physical address noticesor TPP account # Phone Email The standard way to receive information is by US mail. If possible, I preferemail fax. I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any documents that support my statement. I will not attend the hearing but would like my evidence considered. You must submit duplicate copies of your evidence to the value adjustment board clerk. Florida law allows the tax collectorto crossexamine or object to your evidence. The ruling will occur under the same statutory guidelines as if you were present. PART 2. Type of Deferral or Penalty Appeal Disapproval of homestead tax deferral Disapproval of affordable rental tax deferral Disapproval of recreational and commercial working waterfront tax deferral Penalties imposed under section 197.301, F.S., homestead,affordable rental housing property,or recreational and commercial working waterfront You must submit a copy of the original applicationfor tax deferral filed with the tax collector and relateddocuments. Enter the time (in minutes) youwillneed to present your case. Most hearings take 15 minutes. The VAB is not boundbythe requested time. For single joint petitions for multiple parcels, enter the time needed for the entire group. There are specific dates my witnesses or I will not be available to attend. I have attached a list of dates. At the hearing, you have the right to have witnesses sworn. Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and acceptedit, they will assign a number, send you a confirmation, and give a copy to the tax collector.Unless the person filing the petition is completing ey must accompany the petition at the time of filing with the signature of the person filing the petition in part 5 (s. 194.011(3), F.S.). Please complete one of the signatures below. 102 DR-486DP R. 01/17 Page 2 PART 3. TaxpayerSignature Complete part 3 if you are representing yourself or if you are authorizing arepresentativelisted in part 5to represent you without attaching a completed power of attorney or authorizationfor representationto this form. Written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. I authorize the person I appoint in part 5 to have access to any confidential information related to this petition. Under penalties of perjury, I declare that I am the owner of the property described in this petition and that I have read this petition and the facts stated in it are true. Signature, taxpayerPrint nameDate PART 4. Employee, Attorney, or Licensed Professional Signature Complete part 4 if you are the representatives. I am(check any box that applies): An employee of (taxpayer or an affiliated entity). ). A Florida Bar licensed attorney (Florida Bar number ). A Florida real estate appraiser licensed under chapter 475, Florida Statutes (license number ). A Florida real estate broker licensed under chapter 475, Florida Statutes (license number ). A Florida certified public accountant licensed under chapter 473, Florida Statutes (license number I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. that I representativefor purposes of filing this petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representativePrint nameDate PART 5. Unlicensed Representative Signature Complete part 5 if you are an authorized representativenot listed in part 4 above. I am a compensated representativenot acting as one of the licensed representatives or employees listed in part 4 aboveAND (check one) Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709, F.S., executed with the I am an uncompensated representative filing this petition AND (check one) I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. representativefor purposes of filing this petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representativePrint name Date 103 DR-486H DR-486H 12DER18-05 Suggested Form PETITION TO THE VALUE ADJUSTMENT BOARD Effective06/18 Revised09/18 Page 1 of 3 FOR ABATEMENTOF TAXES Page 1 of 3 Sections194.011and 197.318, Florida Statutes Complete and file with the county clerk of the value adjustment board. Attach supporting documents and a copyof the determination received from the county property appraiser, Form DR-463 You have the right to an informal conference with the property appraiser. This conference is not required and does not change your filing due date. You can present facts that support your claim,and the property appraiser can present facts that support the correctness of the assessment. To request a conference, contact your county property appraiser. COMPLETED BY CLERK OF THE VALUE ADJUSTMENT BOARD (VAB) SelectCounty Petition #CountyTax year 20Date received COMPLETED BY THE PETITIONER PART 1. Taxpayer Information Taxpayer nameRepresentative Mailing address Parcel ID and for noticesphysical address Phone Email The standard way to receive information is by US mail. If possible, I prefer to receive information by email fax. I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any documents that support my statement. I will not attend the hearing but would like my evidence considered. (In this instance only, you must submit duplicate copies of your evidence to the value adjustment board clerk. Florida law allows the property appraiser to crossexamine or object toyour evidence. The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.) Enter the time (in minutes) you think you need to present your case. Most hearings take 15 minutes. The VAB is not bound bythe requested time. For single joint petitions for multiple parcelsor accounts, provide the time needed for the entire group. My witnesses or I will not be available to attendon specific dates. I have attached a list of dates. You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your evidence directly to the property appraiser at least 15 days before the hearing and make a writtenrequest forthe property appraiser's evidence. At the hearing, you have the right to have witnesses sworn. You have the right, regardless of whether you initiate the evidence exchange, to receive from the property appraiser a copy of your property record card containing information relevant to the computation of your current assessment, with confidential information redacted. When the property appraiser receives the petition, he or she will either send the property record card to you or notify you how to obtain it online. Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and acceptedit, they will assign a number, send you a confirmation, and give a copy to the property appraiser.Unless the person filing the petition is completing part 3, the taxpayer must sign the petition in part 2. Alternatively, of attorney must accompany the petition at the time of filing with the signature of the person filing the petition in part 4(s. 194.011(3), F.S.).Please complete one of the signatures below. 104 DRDR--486H486H EffR. 09/18.06/18 Page 2 of 3 Page 2 of 3 PART 2. Taxpayer Signature Complete part 2if you are representing yourself or if you are authorizing a representative listed in part 4to represent you without attaching a completed power of attorney or authorization for representation to this form. Written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. I authorize the person I appoint in part 4to have access to any confidential information related to this petition. Under penalties of perjury, I declare that I am the owner of the property described in this petition and that I have read this petition and the facts stated in it are true. Signature, taxpayerPrint name Date PART 3. Employee, Attorney, or Licensed Professional Signature Complete part 3 representatives. I am(check any box that applies): An employee of (taxpayer or an affiliated entity). A Florida Bar licensed attorney (Florida Bar number ). A Florida real estate appraiser licensed under Chapter 475, Florida Statutes (license number ). A Florida real estate broker licensed under Chapter 475, Florida Statutes (license number ). A Florida certified public accountant licensed under Chapter 473, Florida Statutes (license number ). I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. Under penalties of perjury, I certify representativefor purposes of filing this petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representativePrint nameDate PART 4. Unlicensed Representative Signature Complete part 4if you are an authorized representative not listed in part 4 above. I am a compensated representativenot acting as one of the licensed representatives or employees listed in part 4 above AND (check one) Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709, F.S., executed with the 2of this form. I am an uncompensated representative filing this petitionAND (check one) 2of this form. I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. representativefor purposes of filing this petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representativePrint nameDate 105 DRDR-486H-486H INFORMATION FOR THE TAXPAYER EffR. 09/18 .06/18 Page 3of 3 Page 3 of 3 Keep this information for your files. Do not return this page to the VAB clerk. hearing. These requirements are more specifically Informal Conference with Property Appraiser described in subsection (8) of this rule and in You have the right to an informal conference with the paragraphs 12D-9.025(4)(a) and (f), F.A.C. property appraiser. This conference is not required If you provide thisevidence and make a written and does not change your filing due date. You can request present facts that support your claim and the property property appraiser must give you his or her evidence appraiser can present facts that support the at least seven days before the hearing. assessment. To request a conference, contact your At the hearing, you have the right to have witnesses county property appraiser. sworn. PART 1. Taxpayer Information If you will not attend the hearing but would like your evidence considered, you must submit two copies of your evidence to the VAB clerk before thehearing. The property appraiser may respond or object to your evidence. The ruling will occur under the same statutory guidelines as if you were present. The information in this section will be used by the VAB clerk to contact you regarding this petition. PART 2. Petition Information and Hearing Provide the timeyou think you will need on page 1. The VAB is not bound by the requested time. Exchange of EvidenceRule 12D-9.020(1)(a)-(c), F.A.C.: (1)(a)1. At least 15 days before a petition hearing, the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented at the hearing. 2. To calculate the fifteen (15) days, the petitioner shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day that is neither a Saturday, Sunday, or legal holiday. (b) A petitioner's noncompliance with paragraph copy of the current property record card from the property appraiser as described in Section 194.032(2)(a), F.S. (c) A petitioner's noncompliance with paragraph (1)(a) does not authorize a value adjustment board or special magistrate to exclude the petitioner's evidence. However, under Section 194.034(1)(h), F.S., if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and knowingly refuses to provide it to the property appraiser a reasonable time before the hearing, the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate. Reasonableness shall be determined by whether the material can be reviewed, investigated, and responded 106 to or rebutted in the time frame remaining before the DR-486MU R.6/16 ATTACHMENT TO Page of AVALUE ADJUSTMENT BOARDPETITION Suggested Form FOR MULTIPLE PARCELS ANDACCOUNTS Sections 194.011 and 194.013, Florida Statutes Each petition to the value adjustment boardmust be filed with requiredattachment(s) and a proper filing fee or it will be invalid and rejected. Each parcel of real property or tangible personal property accountbeing appealed must be identified by a separate folio or account number. This attachment should be used for substantially similar parcels orsubstantially similar accountsandattached to Form DR-486,when used. Taxpayer nameAgent or contact Mailing address Corporation for noticesName for TPP PhoneEmail Multiple parcels of real propertyMultiple tangible personal property accounts For joint petitions filed by condominium, cooperatoran owner of contiguous, undeveloped parcels,please provide the first 9 digits of real estate folio number here andenterthelast 4 digits of each folio numberin the spacesbelow. For joint petitions filed by an owner of multiple tangible personal property accounts, enter each account number in the spacesbelow. Total number of parcels or accounts on this page Use additional pages, if needed. Grand totalof parcels or accounts filedonall pages Number of pages, including this one F.S., shouldincluderesolution authorizing this filing, and the following information: For Complex Only Address Name Mail notices to: owner agent Signaturesand Certification Under penalties of perjury, I declare that I have read thisattachment and the facts in it are true. Bysigning and filing this attachment and the related petition as an agent of the taxpayer/owner, I certify that I am duly authorized to do so. Signature, petitioner/agentDate The signature below indicates that the property appraiser has determinedthat the parcelsor accountsare substantially similar as required by s. 194.011(3)(e),(f)or (g), F.S. Signature,property appraiserDate 107 ATTACHMENT TO PETITION DR-486MU R.6/16 Page of For parcels of property,enterthelast 4 digits of each folio number in the spaces below. For tangible personal property accounts, enter each account number in the spaces below. Total number of parcels or accounts this page: 108 DR-486POA N. 01/17 Rule 12D-16.002 POWER OF ATTORNEYFOR REPRESENTATION F.A.C. BEFORE THEVALUE ADJUSTMENT BOARD Eff. 01/17 Section 194.034(1)(b),Florida Statutes You may use this formto grant power of attorney for representation in value adjustment boardproceedings. This form or other power of attorney accompaniesthe petitionat the time of filing. COMPLETED BY PETITIONER I, (name),appoint (name)as my attorney-in-fact topresent evidence and testimonyandact on my behalf in any lawful way before the County Value Adjustment Board. This power of attorney is effective immediatelyand is valid onlyfor oneassessment year. This power of attorney is limited to the 20assessment year concerning the parcel(s) or account(s) below. Iauthorize the person I appointed aboveto have access to confidential information related to the following parcel(s) or account(s). Parcel ID/Account # Parcel ID/Account # Parcel ID/Account # Parcel ID/Account # Parcel ID/Account # Parcel ID/Account # Parcel ID/Account # Parcel ID/Account # This power of attorney is further limited as follows: Signatureoftaxpayer/ownerPrint nameDate State of Florida County of , The foregoing instrument was acknowledged before me this day of , 20 by(name), who signed in the presence of these witnesses: Witness signatureWitness signature Personally known OR produced identification Signature of Notary Public Type of identification produced Print, type, or stamp commissioned name of Notary Public 109 DR-486PORT PETITION TO THE VALUE ADJUSTMENT BOARD R. TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE Rule 12D-16.002 F.A.C. REQUEST FOR HEARING Eff. This petition does not authorize the consideration or adjustment of the just, assessed, or taxable value of the previous homestead. You have the right to an informal conference with the property appraiser. This conference is not required and does not change your filing due date. You can present facts that support your claim and the property appraiser can present facts that support the correctness of the assessment. To request a conference, contact your county property appraiser. COMPLETED BY THE CLERK OF THE VALUE ADJUSTMENT BOARD (VAB) Petition # County Tax year 20Date received COMPLETED BY THE PETITIONER PART 1. Taxpayer Information Taxpayer nameRepresentative Mailing Email address Phone for notices The standard way to receive information is by US mail. If possible, I prefer to receive information by email fax. I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any documents that support my statement. I will not attend the hearing but would like my evidence considered. In this instance only, you must submit duplicate copies of your evidence to the value adjustment board clerk. Florida law allows the property appraiser to crossexamine or object to your evidence. The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present. PREVIOUS HOMESTEADNEW HOMESTEAD Parcel ID Physical address County PART 2. Reason for Petition Check all that apply. I was denied the transfer of the assessment difference from my previous homestead to my new homestead. I disagree with the assessment difference calculated by the property appraiser for transfer to my new homestead. I believe the amount that should be transferred is: $ I filed late with the property appraiser for the transfer of my homestead assessment difference. Late-filed homestead assessment difference petitions must include a copy of the application filed with, and date-stamped by, the property appraiser. My previous homestead is in a different county. I am appealing action of the property appraiser in that county. Enter the time (in minutes) you willneed to present your case. Most hearings take 15 minutes. The VAB is not bound by therequested time. There are specific dates my witnesses or I will not be available to attend. I have attached a list of dates. You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the property appraiser's evidence. At the hearing, you have the right to have witnesses sworn. You have the right, regardless of whether you initiate the evidence exchange, to receive from the property appraiser a copy of your property record card containing information relevant to the computation of your current assessment, with confidential information redacted. When the property appraiser receives the petition, he or she will either send the property record card to you or notify you how to obtain it online. Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and acceptedit,they will assign a number, send you a confirmation, and give a copy to the property appraiser.Unless the person filing the petition is completing part 4, the taxpayer must of attorney must accompany the petition at the time of filing with the signature of the person filing the petition in part 5 (s. 194.011(3), F.S.).Please complete one of the signatures below. 110 DR-486PORT R. Page 2 PART 3. TaxpayerSignature Complete part 3 if you are representing yourself or if you are authorizing a representative listed in part 5 to represent you without attaching a completed power of attorney or authorization for representation to this form. Written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. I authorize the person I appoint in part 5 to have access to any confidential information related to this petition. Under penalties of perjury, I declare that I am the owner of the property described in this petition and that I have read this petition and the facts stated in it are true. Signature, taxpayerPrint name Date PART 4. Employee, Attorney, or Licensed Professional Signature representatives. I am(check any box that applies): An employee of (taxpayer or an affiliated entity). ). A Florida Bar licensed attorney (Florida Bar number ). A Florida real estate appraiser licensed under chapter 475, Florida Statutes (license number ). A Florida real estate broker licensed under chapter 475, Florida Statutes (license number ). A Florida certified public accountant licensed under chapter 473, Florida Statutes (license number I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. and I declare that I representativefor purposes of filing this petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representativePrint nameDate PART 5. Unlicensed Representative Signature Complete part 5 if you are an authorized representativenot listed in part 4 above. I am a compensated representative not acting as one of the licensed representatives or employees listed in part 4 aboveAND (check one) Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709, F.S., executed with the the t I am an uncompensated representative filing this petition AND (check one) I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. representativefor purposes of filing this petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representativePrint nameDate 111 DR-486PORT INFORMATION FOR THE TAXPAYER R.04/18 Keep this information for your files. Do not return this page to the VAB clerk. Page 3 Informal Conference with Property Appraisermaterial can be reviewed, investigated, and responded to or rebutted in the time frame remaining before the You have the right to an informal conference with the hearing. These requirements are more specifically property appraiser. This conference is not required described in subsection (8) of this rule and in and does not change your filing due date. You can paragraphs 12D-9.025(4)(a) and (f), F.A.C. present facts that support your claim and the property If you provide thisevidence and make a written appraiser can present facts that support the request assessment. To request a conference, contact your property appraiser must give you his or her evidence county property appraiser. at least seven days before the hearing. At the hearing, you have the right to have witnesses PART 1. Taxpayer Information sworn. If you will not attend the hearing but would like your ADDITIONAL INFORMATION evidence considered, you must submit two copies of your evidence to the VAB clerk before thehearing. Required Partial Payment of Taxes (Section The property appraiser may respond or object to your 194.014, F.S.) evidence. The ruling will occur under the same statutory guidelines as if you were present.You are required to make a partial payment of taxes if you have a VAB petition pending on or after the The information in this section will be used by the VAB payment delinquency date (normally April 1, following clerk to contact you regarding this petition. the assessment year under review). If the required partial payment is not made before the delinquency PART 2. Petition Information and Hearing date, the VAB will deny your petition. The last day to Provide the timeyou think you will need on page 1. The make a partial payment before the delinquency date is VAB is not bound by the requested time. generally March 31. Review your tax bill or contact your Exchange of EvidenceRule 12D-9.020(1)(a)-(c), tax collector to determine your delinquency date. F.A.C.: You should be (1)(a)1. At least 15 days before a petition hearing, recommended decision has been issued, a partial the petitioner shall provide to the property appraiser a payment is still required before the delinquency date. A list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, final decision of the VAB. A partial payment is not and copies of all documentation to be presented at the required only if the VAB makes a final decision on your hearing. petition before April 1. The payment amount depends 2.To calculate the fifteen (15) days, the petitioner on the type of petition filed on the property. The partial shall use calendar days and shall not include the day payment requirements are summarized below. of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of Value Appeals: the period shall be included unless it is a Saturday, For petitions on the value of property and Sunday, or legal holiday, in which event the period portability, the payment must include: shall run until the end of the next previous day that is neither a Saturday, Sunday, or legal holiday. *All of the non-ad valorem assessments, and (b) A petitioner's noncompliance with paragraph *A partial payment of at least 75 percent of the ad valorem taxes, copy of the current property record card from the *Less applicable discounts under s.197.162, property appraiser as described in Section F.S. 194.032(2)(a), F.S. Other Assessment Appeals: (c) A petitioner's noncompliance with paragraph (1)(a) does not authorize a value adjustment board or For petitions on the denial of a classification or special magistrate to exclude the petitioner's evidence. exemption, or based on an argument that the However, under Section 194.034(1)(h), F.S., if the property was not substantially complete on property appraiser asks in writing for specific evidence January 1, the payment must include: before the hearing in connection with a filed petition, All of the non-ad valorem assessments, and and the petitioner has this evidence and knowingly The amount of the ad valorem taxes the refuses to provide it to the property appraiser a taxpayer admits in good faith to owe, reasonable time before the hearing, the evidence Less applicable discounts under s.197.162, cannot be presented by the petitioner or accepted for F.S. consideration by the board or special magistrate. Reasonableness shall be determined by whether the 112 113 114 115 Florida Administrative Code 116 DR-490 NOTICE OF DISAPPROVAL OF APPLICATION FOR R. 11/12 PROPERTY TAX EXEMPTION OR CLASSIFICATION Rule 12D-16.002 Florida Administrative Code BY THE COUNTY PROPERTY APPRAISER Effective 11/12 To: SelectCounty County Parcel ID or property description YOUR APPLICATION FOR THE ITEM(S) BELOW WAS DENIED EXEMPTION DENIED Homestead – up to $50,000Totaland permanent disability (quadriplegics) Additional homestead – age 65and older Total and permanent disability(paraplegic, hemiplegic, wheelchair required for mobility, legally blind) Widowed - $500 Blind - $500 Disabled - $500Disabled veteran - $5,000Veteran’s service connected (total and permanent disability) Deployed military Disabled veteran discount Other exemptions, explain: CLASSIFICATION DENIED Agricultural High-water recharge Historic Conservation OTHER DENIALdescribe: THIS DENIAL IS Total PartialIf partial, explain. REASON FOR DENIAL OR PARTIAL DENIALOn January 1 of the tax year you did not: Make the property claimed as homestead your Meet income requirements for additional homestead, permanent residence.(ss.196.011 and 196.031, F.S.)age 65 and older.(s. 196.075, F.S.). Have legal or beneficial title to your property.Use the property for the specified purpose.(Ch. 193, F.S.) Meet other statutory requirements, specifically: If you disagree with this denial, the Florida Property Taxpayer’s Bill of Rights recognizes your right toan informal conference with the local property appraiser. You may also file an appeal with the county value adjustment board, according to sections 196.011 and 196.193, Florida Statutes. Petitions involving denials of exemptions or classifications are due by the 30th day after the mailing of this notice, whether or not you schedule an informal conference with the property appraiser. SelectCounty Signature, property appraiseror deputyCountyDate PROPERTY APPRAISER CONTACT Print name Web site Email Mailing address Phone Fax VALUE ADJUSTMENT BOARD CONTACT Web site Phone Email Fax 117 DR-490PORT R. 12/09 NOTICE OF DENIAL OF TRANSFER OF Rule 12D-16.002 HOMESTEAD ASSESSMENT DIFFERENCE Florida Administrative Code TC To: From Property Appraiser, Countyof Contact name Address PREVIOUS HOMESTEADNEW HOMESTEAD Parcel ID Physical address County Your application to transfer an assessment difference from our previous homestead to your new homestead was not approved because: 1. The information provided on yourapplication was inaccurate or incomplete and could not be verified. 2. The property appraiser from the county of your previous homestead could not verify your homestead information. 3. The property appraiser from the county of your previous homestead did not provide sufficient information to grant a transfer of assessment difference to the new homestead. 4. The property identified as your previous homestead did not have homestead exemption in either of the two preceding years. 5. The homestead exemption is still being claimed on your previous homestead and is inconsistent with your transfer of a homestead assessment difference. 6. You did notestablish yournew homestead within the required time, or otherwise do not qualify for homestead exemption. 7. You did not meet other statutory requirements, specifically: an informal conference with the local property appraiser. You may also file an appeal with the county value adjustment board, according to section193.155(8)(j), Florida Statutes. Petitions involving denials of transfer of homesteadassessment difference are due by the 25th day after the mailing of the Notice of Proposed Property Taxes. Signature, property appraiseror deputyCountyDate PROPERTY APPRAISER CONTACT Print name Email Mailing Phone address Fax VALUE ADJUSTMENT BOARD CONTACT Email PhoneFax 118 Withdrawn Granted RequestedReducedRequested or settled Residential Commercial Industrial and miscellaneous Agricultural or classified use High-water recharge Historic commercial or nonprofit Business machinery and equipment Vacant lots and acreage 119 DR-571A R.11/12 Rule 12D-16.002 Florida Administrative Code DISAPPROVAL OF APPLICATION Effective 11/12 FOR TAX DEFERRAL Homestead, Affordable Rental Housing, or Working Waterfront Parcel IDCounty To Type of Property Homestead Affordable rental housing Recreational or commercial working waterfront Your application for deferral of tax payments was denied because The total of deferred taxes, non-ad valorem assessments and interest, and all other unsatisfied liens on the property is more than 85% of the justvalue of the property. The total of the primary mortgage financing is more than 70% of the justvalue of the property. You did not meet other statutory requirements, specifically:Fieldwill expand onlineor add pages, if needed. informal conference with the local tax collector. You may also file an appeal with the county value adjustment board, according to section 197.2425, Florida Statutes. Petitions involving denials of tax deferrals are due by the 30th day after the mailing of this notice,whether or not you schedule an informal conference with the tax collector. A copy of this notice waspersonally delivered orsent by registered mailto the applicant. Signature, tax collectorDate mailed Contact nameEmail Address Phone Fax 120