HomeMy WebLinkAboutBlank Peittion Request for Hearing DR-486 PROVISIONAL 8/2025 DR-486
PETITION TO THE VALUE ADJUSTMENT BOARD Rule 12D-168002
kilREQUEST FOR HEARING F.A.C.
Provisional
FLORIDA Section 194.011, Florida Statutes Page 1 of 3
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 the Petition to the Value Adjustment Board —Transfer of
Homestead Assessment Difference—Request for Hearing Form (DR-486PORT). For deferral or penalties, use the
Petition to the Value Adjustment Board —Tax Deferral or Penalties— Request for Hearing Form (DR-486DP). Forms are
incorporated, by reference, in Rule 12D-16.002, Florida Administrative Code.
Petition # County Tax year 20_ Date received
PART 1. Taxpayer Information
Taxpayer name Representative
Mailing address Parcel ID and
for notices physical 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 cross examine or object to your
evidence. The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.)
Type of Property ❑ Res. 1-4 units ❑ Industrial and miscellaneous ❑ High-water recharge ❑ Historic,commercial or nonprofit
❑ Commercial ❑ Res.5+units ❑Agricultural or classified use ❑Vacant lots and acreage ❑ Business machinery,equipment
PART 2. Reason for Petition Check one. If more than one, file a separate petition.
❑ Real property value (check one): ❑ decrease ❑ increase ❑ Denial of exemption Select or enter type:
❑ Denial of classification Choose an tern.
❑ Parent/grandparent reduction ❑ Denial for late filing of exemption or classification
❑ Property was not substantially complete on January 1 (Include a date-stamped copy of application.)
❑ Tangible personal property value (You must have timely filed a ❑ Qualifying improvement(s. 193.1555(5),F.S.)or change of
return required by s.193.052. (s.194.034, F.S.)) ownership or control(s. 193.155(3), 193.1554(5),or
❑ Refund of taxes for catastrophic event 193.1555(5), F.S.)
❑ Check here if this is a joint petition. Attach a list of units, parcels, or accounts with the property appraiser's
determination that they are 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
by the requested time. For single joint petitions for multiple units, parcels, or accounts, provide the time needed for the entire
group.
❑ My witnesses or I will not be available to attend on specific dates. I have attached a list of dates.
IMPORTANT NOTE: NEW PROCEDURES FOR EVIDENCE EXCHANGE are effective September 1, 2025. See part 2
below, Petition Information and Hearing. At the hearing, you have the right to have witnesses sworn. You have the right 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 accepted it, 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, the taxpayer's written authorization or 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.
DR-486
R. 08/25
Page 2 of 3
Provisional
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, taxpayer Print name Date
PART 4. Employee, Attorney, or Licensed Professional Signature
Complete part 4 if you are the taxpayer's or an affiliated entity's employee or you are one of the following licensed
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 that I have authorization to file this petition on the taxpayer's behalf, and I declare that I
am the owner's authorized representative for 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, representative Print name Date
PART 5. Unlicensed Representative Signature
Complete part 5 if you are an authorized representative not listed in part 4 above.
❑ I am a compensated representative not 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 11 of Chapter 709, F.S., executed with the
taxpayer's authorized signature OR ❑ the taxpayer's authorized signature is in part 3 of this form.
❑ I am an uncompensated representative filing this petition AND (check one)
❑ the taxpayer's authorization is attached OR❑ the taxpayer's authorized signature is in part 3 of this form.
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 declare that I am the owner's authorized representative for 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, representative Print name Date
INFORMATION FOR THE TAXPAYER DR-486
R. 08/25
Keep this information for your files. Do not return this page to the VAB clerk. Page 3 of 3
Provisional
Informal Conference with Property Appraiser as day 1. The last day of the fifteen (15) day period is
You have the right to an informal conference with the included unless it is a Saturday, Sunday, or legalholiday, in which event the period runs until the end of
property appraiser. This conference is not required the next previous day that is neither a Saturday,
and does not change your filing due date. You can Sunday, or legal holiday.
present facts that support your claim and the property
appraiser can present facts that support the ADDITIONAL INFORMATION
assessment. To request a conference, contact your
county property appraiser. Required Partial Payment of Taxes (Section
194.014, F.S.)
PART 1. Taxpayer Information You are required to make a partial payment of taxes if
If you will not attend the hearing but would like your you have a VAB petition pending on or after the
evidence considered, you must submit two copies of payment delinquency date (normally April 1, following
your evidence to the VAB clerk before the hearing. the assessment year under review). If the required
The property appraiser may respond or object to your partial payment is not made before the delinquency
evidence. The ruling will occur under the same date, the VAB will deny your petition. The last day to
statutory guidelines as if you were present. make a partial payment before the delinquency date is
The information in this section will be used by the VAB generally March 31. Review your tax bill or contact your
clerk to contact you regarding this petition. tax collector to determine your delinquency date.
You should be aware that even if a special magistrate's
PART 2. Petition Information and Hearing recommended decision has been issued, a partial
Provide the time you think you will need on page 1. The payment is still required before the delinquency date.A
VAB is not bound by the requested time.At the hearing, special magistrate's recommended decision is not a
you have the right to have witnesses sworn. final decision of the VAB. A partial payment is not
required only if the VAB makes a final decision on your
For hearings AFTER September 1, 225 follow petition before April 1. The payment amount depends
these procedures: on the type of petition filed on the property. The partial
Exchange of Evidence REQUIREMENTS payment requirements are summarized below.
EFFECTIVE September 1, 2025 Value Appeals:
Legislation effective September 1, 2025 makes it
mandatory for the property appraiser to provide the For petitions on the value of property and
property appraiser's evidence to the petitioner at least portability, the payment must include:
15 days before the hearing. Florida Statutes now *All of the non-ad valorem assessments, and
require both the petitioner and the property appraiser * A partial payment of at least 75 percent of
to provide their evidence to each other, without any the ad valorem taxes,
preconditions. * Less applicable discounts under s. 197.162,
Petitioners MUST submit,to the property appraiser,the F.S.
petitioner's list of evidence to be presented at the
hearing, a summary of evidence to be presented by Other Assessment Appeals:
witnesses, and copies of all documentation to be For petitions on the denial of a classification or
presented at the hearing. This includes documents to exemption, or based on an argument that the
be used as evidence that the property appraiser property was not substantially complete on
specifically requested in writing from the petitioner. January 1, the payment must include:
Due to the new statutory provisions effective
September 1, 2025, any inconsistent provisions in • All of the non-ad valorem assessments, and
Rules 12D-9.020 and 12D-9.025, Florida • The amount of the ad valorem taxes the
Administrative Code, will NOT be effective on taxpayer admits in good faith to owe,
September 1, 2025, and thereafter. • Less applicable discounts under s. 197.162,
To calculate the fifteen (15) days, use calendar days F.S.
and do not include the day of the hearing in the
calculation, and count backwards from the day of the
hearing, using the calendar day before the hearing day