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2019 VAB Reference Materials Including Guidelines State of Florida REFERENCE MATERIALS INCLUDING GUIDELINES For Consideration By Value Adjustment Boards In Conjunction With The Uniform Policies and Procedures Manual and Other Legal Resources Including Statutory Criteria Florida Department of Revenue Revised August 2019 Reference Materials Including Guidelines for Consideration by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 Introduction Taxpayer brochure Checklists General description and internet links to: 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. The items listed above do not have the force or effect of law as do provisions of the constitution, statutes, and duly adopted administrative rules. These reference materials are for consideration, where appropriate, by value adjustment boards and special magistrates in conjunction with the Uniform Policies and Procedures Manual and with the Other Legal Resources Including Statutory Criteria. The Department requests that value adjustment board clerks retain and use the title assessment rolls by property appraisers. While value adjustment boards and special magistrates are not authorized to produce original assessments, they are authorized to conduct administrative reviews of assessments that include establishing revised assessments when required by law. Therefore, within the scope of their authority, value adjustment boards and special magistrates may consider these guidelines, where appropriate, in the administrative review of assessments produced by property appraisers. These guidelines must be used in conjunction with the Uniform Policies and Procedures Manual and with the Other Legal Resources Including Statutory Criteria. Section 195.032, Florida Statutes: “In furtherance of the requirement set out in section 195.002, the Department of Revenue shall establish and promulgate standard measures of value not inconsistent with those standards provided by law, to be used by property appraisers in all counties, including taxing districts, to aid and assist them in arriving at assessments of all property. The standard measures of value shall provide guidelines for the valuation of property and methods for property appraisers to employ in arriving at the just valuation of particular types of property consistent with sections 193.011 and 193.461. The standard measures of value shall assist the property appraiser in the valuation of property and be deemed prima facie correct, but shall not be deemed to establish the just value of any property. However, the presumption of correctness accorded an assessment made by a property appraiser shall not be impugned merely because the standard measures of value do not establish the just value of any property.” Section 195.062(1), Florida Statutes: “Consistentwith section 195.032, the standard measures of value shall be adopted in general conformity with the procedures set forth in section 120.54, but shall not have the force or effect of such rules and shall be used only to assist tax officers in the assessment of property as provided by section 195.002.” i Reference Materials Including Guidelines for Consideration by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 Contents Reference Materials Including Guidelines For Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual Guidelines (internet links)1 Training For Value Adjustment Boards And Special Magistrates2 Checklists for Value Adjustment Boards 3 Prehe Taxpayer brochure: Petitions to the Value Adjustment Board Links to Internet Resources (internet links) 8 and special magistrates; Florida Attorney General Opinions, Government in the Sunshine Manual, PTO Bulletins and Advisements, and other reference materials. ii Reference Materials Including Guidelines for Consideration by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 Guidelines for Assessment Development The guidelines are required by law and are intended to be used as aid and assistance in the production of original assessment rolls by property appraisers. The guidelines do not have the force or effect of law. Within the scope of their authority and when appropriate, value adjustment boards and special magistrates may consider these guidelines in the administrative review of assessments. Florida Real Property Appraisal Guidelines (FRPAG), 2002, 12D-51.003 https://floridarevenue.com/property/Documents/FLrpg.pdf Tangible Personal Property Appraisal Guidelines, 1997, 12D-51.002 https://floridarevenue.com/property/Pages/Taxpayers_TangiblePersonalProperty.aspx Classified Use Real Property Guidelines, Standard Assessment Procedures and Standard Measures of Value, Agricultural Guidelines, 1982, 12D-51.001 https://floridarevenue.com/property/Documents/FLag.pdf 1 Reference Materials Including Guidelines for Consideration by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 Training For Value Adjustment Boards And Special Magistrates Value Adjustment Board Training: http://floridarevenue.com/property/Pages/VAB_Training.aspx Information and instructions for receiving the Department's value adjustment board training specified in section 194.035(3), F.S. The Department provides this training to comply with section 194.035, Florida Statutes. The information in this training is not a rule under the laws governing the Florida Administrative Code and does not have the force or effect of law. It contains information about the law, along with the Department's observations, explanations, examples, and recommendations, and its purpose is to assist boards, board attorneys, and special magistrates in performing their duties consistently with Florida law. 2 06/01/2015 Value Adjustment Board (VAB) Checklist Organizational Meeting of the VAB (Rule 12D-9.013, F.A.C.) This checklist is a guide to help VAB clerks make sure that the VAB performs all the required actions and responsibilities specified in the Florida Department of Rule 12D-9.013, Florida Administrative Code. The VAB: Held at least one organizational meeting before VAB hearings started. Gave reasonable notice of every organizational meeting as s. 286.011, F.S., and other provisions of law require, including the: Date, time, and location of the meeting. Purpose of the meeting. Advice that any person who anticipates that he or she will appeal a decision of the VAB should make sure a verbatim record of the proceeding is made (see s. 286.0105, F.S.). At this organizational meeting, the VAB: Regarding private board legal counsel: Decided to impose a petition filing fee (of no more than $15) for the current year by adopting Appointed or ratified legal counsel as the first or ratifying a resolution to impose it (see s. action at the meeting (see s. 194.015, F.S.). 194.013, F.S.). Introduced every VAB member and VAB clerk Discussed general information on: staff and provided their contact information. property tax system. Appointed or ratified special magistrates (if the Roles of participants in this system. VAB is using them for this year). How taxpayers can participate in this system. Made available to everyone (VAB-related Property taxpayer rights. persons and the public): If it has local administrative procedures and Rule Chapter 12D-9, F.A.C. (Requirements for forms: Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure for Discussed the new or revised procedures and Hearings Before Value Adjustment Boards). forms. Took testimony on these procedures and forms. Rule Chapter 12D-10, F.A.C. (Value Adjustment Board). Adopted or ratified the procedures and forms. All documents adopted by Rule Made these local procedures and forms Chapter 12D-51, F.A.C. (Standard Assessment available to the public, including on the VAB Procedures and Standard Measures of Value; website. Guidelines). Announced a tentative schedule for its required Requirements of Government in the Sunshine and open government laws and where activities based on these considerations: to find the manual on Government in the The number of petitions filed. Sunshine. The possibility that activities might have to be Chapters 192, 193, 194, and 195 of the Florida rescheduled. Statutes (see s. 194.011, F.S.). The requirement that the VAB continue in session until it has heard all petitions (see s. 194.032, F.S.). 3 Value Adjustment Board (VAB) Checklist 06/01/2015 Prehearing (Rule 12D-9.014, F.A.C.) Prehearing Actions That VAB Legal Counsel Must Verify (see Rule 12D-9.014(1)(a) (m), F.A.C.) VAB Structure and RequirementsPreparing Special Magistrates or the VAB Members to Hear Petitions The VAB complied with s. 194.015, F.S., in that: If the VAB will use special magistrates to hear The composition of the VAB met the petitions, the VAB: requirements. Verified the qualifications of every special No member represented other government magistrate. entities or taxpayers in any administrative or judicial review of property taxes. Selected every special magistrate: No citizen member was a member or employee Based solely on proper experience and of a taxing authority during his or her service on qualifications. the VAB. Without influence from the property The VAB appointed legal counsel as provided appraiser or any petitioner. in and according to the requirements of s. Verified that every special magistrate received 194.015, F.S. the Florida Department of Revenue (DOR) training and provided a certificate. The VAB reviewed all VAB and special magistrate procedures and forms to make sure Verified that every special magistrate with less they complied with Chapter 194, F.S., and Rule than five years of required experience: Chapter 12D-9, F.A.C. Successfully completed training, including updates. For All VAB Meetings, the VAB Passed the training exam. Provided reasonable notice as s. 286.011, F.S., Received certification. requires. If the county does not use special magistrates: Made sure that it held every meeting as Every VAB member received training. provided by law. Or the legal counsel received training. For Any Organizational Meeting, the VAB Provided the Florida Department of Notification to All Municipalities Affected by uniform VAB procedures, as adopted in Rule Filed VAB Petitions Chapter 12D-9, F.A.C., at the organizational The VAB has given notice to the chief executive meeting. of every municipality in the county whenever it Gave copies of these procedures to VAB has taken an appeal about any property in the members and special magistrates. municipality, as required by s. 193.116, F.S. Provided these procedures on the VAB website, if the clerk had one. General Compliance The VAB complied with all other requirements of Chapter 194, F.S., and Rule Chapter 12D-9, F.A.C. Prehearing Requirements for the VAB Clerk (see Rule 12D-9.014(1) and (2), F.A.C.) I notified the legal counsel and the I did not allow the holding of any scheduled chair of any actions which the VAB needs to hearings on petitions until the VAB legal comply with subsection (1) of Rule 12D-9.014, counsel had verified that the VAB had met all F.A.C. requirements of Chapter 194, F.S., and Rule Chapter 12D-9, F.A.C. 4 Taxpayer Brochure Petitions to the Value Adjustment Board 5 Value Adjustment Boards How to File Your Petition Each county has a value adjustment board (VAB). You must file the completed petition with the VAB clerk by the deadlines in the table below and pay any board of commissioners, one from filing fee. If you miss the filing deadline, please school board, and two citizens. contact the clerk about the late filing. If your petition is complete, the clerk will acknowledge receiving the Many counties use special magistrates to conduct petition and send a copy of the petition to the property hearings and recommend decisions to the VAB. The appraiser. VAB makes all final decisions. Special magistrates The petition form and all other VAB forms are may review property valuation and denials of exemptions, classifications, deferrals, and change of http://floridarevenue.com/property/Pages/Forms.aspx. ownership or control determinations. Petition forms are also available from the property Before You File a Petition appraiser or clerk in your county. Request an informal conference with your property Time Frames to File Your Petition appraiser and file an appeal to your VAB if you disagree with the: Assessment Appeal: Within 25 days after the property appraiser mails your Notice of Proposed Property Taxes (TRIM notice), usually in mid-August denial of an exemption or classification. Exemption or Classification Appeal: Within 30 denial of a tax deferral. days after the property appraiser mails the denial portability decision. notice. The property appraiser must mail all denial determination of a change in ownership or notices by July 1. control or a qualifying improvement. Tax Deferral Appeal: Within 30 days after the tax denial of tax abatements under section collector mails the denial notice 197.318, Florida Statutues Portability Appeal: Within 25 days after the You can request a conference, file an appeal, or do property appraiser mails your TRIM notice both at the same time. Most property appraisers have Change of Ownership or Control Appeal: Within websites where you can search for records on your 25 days after the property appraiser mails your TRIM property, or you can contact or visit their office. notice. In hearings before a VAB you may represent yourself, Paying Your Taxes seek assistance from a family member or friend, an attorney, licensed real estate appraiser or broker, Florida law requires the VAB to deny a petition in writing certified public accountant or employee of an affiliated by April 20 if the taxpayer does not make a required entity. (s. 194.034, F.S.) payment before the taxes become delinquent. (s. 194.014)(1)(c)) If someone who is not a licensed professional represents you, you must sign the petition or provide For petitions on the value, including portability, the written authorization or power of attorney for your required payment must include: representative. All of the non-ad valorem assessments. Florida law sets the deadlines for filing a petition. A partial payment of at least 75 percent of the These deadlines do not change, even if you choose ad valorem taxes. to discuss the issue with your appraiser. The VAB Less applicable discount under section may charge up to $15 for filing a petition. 197.162, Florida Statutes. For petitions on the denial of an exemption or VAB Hearing Deadlines classification or based on an argument that the property was not substantially complete on January 1, the Days Before the Hearing payment must include: VAB notifies taxpayer of hearing time 25 All of the non-ad valorem assessments. Taxpayer gives evidence to appraiser 15 The amount of the tax that the taxpayer *See exchange of evidence section. admits in good faith to owe. Appraiser gives evidence to taxpayer 7 Less applicable discounts under section 197.162, Florida Statutes. After You File Your Petition You will receive a notice with the date, time, and location of your hearing at least 25 days before your 6 hearing date. You can reschedule your hearing once After the Hearing for good cause (s. 194.032(2), F.S.) If rescheduled, the clerk will send notice at least 15 days before the If a special magistrate heard your petition, the rescheduled hearing. magistrate will provide a written recommendation to the clerk. The clerk will send copies to the property Exchange of Evidence appraiser and you. At least 15 days before your hearing, you must give All meetings of the VAB are open to the public. the property appraiser a list and summary of evidence with copies of documentation that you will The decision notice will explain whether the VAB present at the hearing. made any changes. It will list the information that If you want the property appraiser to give you a list the VAB considered, as well as the legal basis for and summary of the evidence and copies of the decision. documentation that he or she will present at the The VAB must issue all final decisions within 20 hearing, you must ask in writing. The property calendar days of the last day it was in session. appraiser must provide the information to you at least seven days before the hearing. If the property You may file a lawsuit in circuit court if you do not appraiser does not provide it, you can ask the clerk to reschedule the hearing to a later date. You may still be able to present evidence, and the Property Tax Rates VAB or special magistrate may accept your evidence, even if you did not provide it earlier. Also, if you can Local Taxing Authorities Taxing authorities set property tax rates. They may include a provide the information within the 15-day timeframe city, county, school board, or water management or other but the property appraiser is unwilling to agree to a special district. They hold advertised public hearings and shorter time for review, the clerk can reschedule the invite the public to comment on the proposed tax rate. hearing to allow time for the evidence exchange. If the property appraiser asked you in writing for specific evidence that you had but refused to provide, Deferral of Tax Payments you cannot use the evidence during the hearing. County Tax Collector The Department of Revenue’s website has more This office sends tax bills, collects payments, approves information about the value adjustment board and contact information for county officials. deferrals, and sells tax certificates on properties with delinquent taxes. They answer questions about payment http://floridarevenue.com/property/Pages/Home.aspx options and deferrals. At the Hearing Property Value or Exemptions You and the property appraiser will have an opportunity to present evidence. The VAB should County Property Appraiser follow the hearing schedule as closely as possible to ensure that it hears each party. Property appraisers establish the value of your property each year as of January 1. They review and apply You or the property appraiser may ask the VAB to exemptions, assessment limitations, and classifications that swear in all witnesses at your hearing. may reduce your property’s taxable value. If your hearing has not started within two hours after it was scheduled, you are not required to wait. Tell the chairperson that you are leaving, and the Appeals clerk will reschedule your hearing. County Value Adjustment Board (VAB) The VAB hears appeals regarding exemptions, classifications, property assessments, tax deferrals, homestead portability, and change of ownership or control or and qualifying improvement determinations. 7 Reference Materials Including Guidelines for Consideration by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 Links to Internet Resources Value Adjustment Board Training: http://floridarevenue.com/property/Pages/VAB_Training.aspx Attorney General Opinions: http://myfloridalegal.com/ago.nsf/Opinions Government-in-the-Sunshine Manual: http://myfloridalegal.com/sun.nsf/sunmanual Value Adjustment Board Bulletins from the Department of Revenue: https://revenuelaw.floridarevenue.com/Pages/Browse.aspx#3-18-26 Value Adjustment Board forms: http://floridarevenue.com/property/Pages/Forms.aspx#11 Taxpayer Guide to Petitions to the Value Adjustment Board: http://floridarevenue.com/property/Documents/pt101.pdf 8