HomeMy WebLinkAbout2025 VAB Uniform Policies & Procedues Manual Uniform Policies
and Procedures Manual
for
Value Adjustment Boards
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FLORIDA
Florida Department of Revenue
August 2025
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
Introduction
The Uniform Policies and Procedures Manual is available on the Department's website
at hIIp..-Hflor*darevenue.com/propert��es/VAB.aspx and should be available on the
board clerks' existing websites. Clerks may provide a working link to the manual on
the Department's 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 department's website and on the existing websites of the clerks of
circuit courts.
Rules and Forms:
The Department's 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 [Note: This is a compilation from and including
2025 law changes; it is not Official Florida Statutes which has not been
released as of this compilation.]
3. Forms used in the value adjustment board process
4. A notice regarding case law
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
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:
The Department's training for value adjustment boards and special
magistrates;
The Florida Real Property Appraisal Guidelines;
The Florida Tangible Personal Property Appraisal Guidelines;
The Florida Agricultural Classified Use Real Property Appraisal Guidelines;
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.
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
IMPORTANT NOTE ABOUT CASE LAW
In 2009, 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.
"The provisions of this subsection preempt any prior case law that is inconsistent
with this subsection." See section 194.301(1), F.S.
"It 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 intent."
See section 194.3015(1), F.S.
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Uniform Policies and Procedures Manual for Value Adjustment Boards
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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 ..... 54
Florida Statutes
Chapter 194 Administrative and Judicial Review of Property Taxes (Excerpt) .. 55
Chapter 286 Public Business: Miscellaneous Provisions (Excerpt) ..... 66
VAB Related Forms Prescribed by the Department of Revenue ..... 73
NOTE: These forms are included in numerical order starting at page 73 of this manual. The Table of
Contents below contains groupings of the forms by users.
Individual forms are available for download from:
http-.H-flori*darevenue.coW/ roperty/Pages/Forms.aspx
Taxpayers/Petitioners Complete and File with the VAB Clerk
DR-485WI Value Adjustment Board- Withdrawal of Petition
DR-486 Petition to the Value Adjustment Board - Request for Hearing
DR-486A Written Authorization for Representation Before the Value Adjustment
Board
DR-486DP Petition to the Value Adjustment Board - Tax Deferral
or Penalties - Request for Hearing
DR-486MU Attachment to a Value Adjustment Board Petition for Multiple
Parcels and Accounts
DR-486POA Power of Attorney for Representation Before the Value Adjustment
Board
DR-486PORT Petition to the Value Adjustment Board- Transfer of Homestead
Assessment Difference - Request for Hearing
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Uniform Policies and Procedures Manual for Value Adjustment Boards
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Miscellaneous Forms for Use by VAB Clerks
DR-481 Value Adjustment Board -Notice of Hearing
DR-485WCN Value Adjustment Board - Clerk's Notice
DR-486SP Supplemental Notification to Petitions to the Value Adjustment Board
New Required Exchange of Evidence Procedures
DR-486XC0 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-485C Decision of Value Adjustment Board, Catastrophic Event Tax Refund
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
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
Property Appraiser Notices
DR-493 Adjustments Made to Recorded Selling Prices or Fair Market Value in
Arriving at Assessed Value
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Uniform Policies and Procedures Manual for Value Adjustment Boards
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FLORIDA ADMINISTRATIVE CODE 12D-9.013 Organizational Meeting of the
CHAPTER 12D-9 Value Adjustment Board
12D-9.014 Prehearing Checklist
REQUIREMENTS FOR VALUE
ADJUSTMENT BOARD IN PART II
ADMINISTRATIVE REVIEWS; PETITIONS; REPRESENTATION OF THE
UNIFORM RULES FOR PROCEDURE TAXPAYER; SCHEDULING AND
FOR HEARINGS BEFORE VALUE NOTICE OF A HEARING; EXCHANGE
ADJUSTMENT BOARDS OF EVIDENCE; WITHDRAWN OR
SETTLED PETITIONS; HEARING
PART I PROCEDURES; DISQUALIFICATION OR
TAXPAYER RIGHTS, INFORMAL RECUSAL; EX PARTE
CONFERENCE PROCEDURES, COMMUNICATION PROHIBITION;
DEFINITIONS; COMPOSITION OF THE RECORD OF THE PROCEEDING,
VALUE ADJUSTMENT BOARD; PETITIONS ON TRANSFER OF
APPOINTMENT OF THE CLERK; "PORTABILITY" ASSESSMENT
APPOINTMENT OF LEGAL COUNSEL DIFFERENCE; REMANDING
TO THE BOARD; APPOINTMENT OF ASSESSMENTS; RECOMMENDED
SPECIAL MAGISTRATES DECISIONS; CONSIDERATION AND
ADOPTION OF RECOMMENDED
12D-9.001 Taxpayer Rights in Value DECISIONS; FINAL DECISIONS;
Adjustment Board Proceedings FURTHER JUDICIAL PROCEEDINGS
12D-9.002 Informal Conference Procedures
12D-9.003 Definitions 12D-9.015 Petition; Form and Filing Fee
12D-9.004 Composition of the Value 12D-9.016 Filing and Service
Adjustment Board 12D-9.017 Ex Parte Communication
12D-9.005 Duties of the Board Prohibition
12D-9.006 Clerk of the Value Adjustment 12D-9.018 Representation of the Taxpayer
Board 12D-9.019 Scheduling and Notice of a
12D-9.007 Role of the Clerk of the Value Hearing
Adjustment Board 12D-9.020 Exchange of Evidence
12D-9.008 Appointment of Legal Counsel to 12D-9.021 Withdrawn or Settled Petitions;
the Value Adjustment Board Petitions Acknowledged as
12D-9.009 Role of Legal Counsel to the Correct; Non Appearance;
Board Summary Disposition of Petitions
12D-9.010 Appointment of Special 12D-9.022 Disqualification or Recusal of
Magistrates to the Value Special Magistrates or Board
Adjustment Board Members
12D-9.011 Role of Special Magistrates to the 12D-9.023 Hearings Before Board or Special
Value Adjustment Board Magistrates
12D-9.012 Training of Special Magistrates, 12D-9.024 Procedures for Commencement of
Value Adjustment Board a Hearing
Members and Legal Counsel 12D-9.025 Procedures for Conducting a
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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
"Portability" 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
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PART I (f) The right, regardless of whether the
TAXPAYER RIGHTS; INFORMAL petitioner initiates the evidence exchange, to
CONFERENCE PROCEDURES; receive from the property appraiser a copy of
DEFINITIONS; COMPOSITION OF the current property record card containing
THE VALUE ADJUSTMENT BOARD; information relevant to the computation of the
APPOINTMENT OF THE CLERK; current assessment, with confidential
APPOINTMENT OF information redacted. This includes the right
LEGAL COUNSEL TO THE BOARD; to receive such property record card when the
APPOINTMENT OF SPECIAL property appraiser receives the petition from
MAGISTRATES the board clerk, at which time the property
appraiser will either send the property record
12D-9.001 Taxpayer Rights in Value card to the petitioner or notify the petitioner
Adjustment Board Proceedings. how to obtain it online;
(1) Taxpayers are granted specific rights (g) The right to be sent prior notice of the
by Florida law concerning value adjustment date for the hearing of the taxpayer's petition
board procedures. by the value adjustment board and the right to
(2) These rights include: the hearing within a reasonable time of the
(a) The right to be notified of the scheduled hearing;
assessment of each taxable item of property (h) The right to reschedule a hearing a
in accordance with the notice provisions set single time for good cause, as described in
out in Florida Statutes for notices of this chapter;
proposed property taxes; (1) The right to be notified of the date of
(b) The right to request an informal certification of the county's tax rolls;
conference with the property appraiser (j) The right to represent himself or herself
regarding the correctness of the assessment or to be represented by another person who is
or to petition for administrative or judicial authorized by the taxpayer to represent the
review of property assessments. An informal taxpayer before the board;
conference with the property appraiser is not (k) The right, in counties that use special
a prerequisite to filing a petition for magistrates, to a hearing conducted by a
administrative review or an action foriudicial qualified special magistrate appointed and
review; scheduled for hearings in a manner in which
(c) The right to file a petition on a form the board, board attorney, and board clerk do
provided by the county that is substantially not consider any assessment reductions
the same as the form prescribed by the recommended by any special magistrate in
department or to file a petition on the form the current year or in any previous year;
provided by the department for this purpose; (1) The right to have evidence presented
(d) The right to state on the petition the and considered at a public hearing or at a time
approximate time anticipated by the taxpayer when the petitioner has been given reasonable
to present and argue his or her petition before notice;
the board; (m) The right to have witnesses sworn and
(e) The right to authorize another person to cross-examine the witnesses;
to file a board petition on the taxpayer's (n) The right to be issued a timely written
property assessment; decision within 20 calendar days of the last
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day the board is in session pursuant to Section (2) The property appraiser or a member
194.034, F.S., by the value adjustment board of his or her staff shall confer with the
containing findings of fact and conclusions of taxpayer regarding the correctness of the
law and reasons for upholding or overturning assessment.
the determination of the property appraiser or (3) At the conference, the taxpayer shall
tax collector; present facts that he or she considers
(o) The right to advertised notice of all supportive of changing the assessment and
board actions, including appropriate narrative the property appraiser or his or her
and column descriptions, in brief and representative shall present facts that the
nontechnical language; property appraiser considers to be supportive
(p) The right to bring an action in circuit of the assessment.
court to appeal a value adjustment board (4) The request for an informal
valuation decision or decision to disapprove a conference is not a prerequisite to
classification, exemption, portability administrative or judicial review of property
assessment difference transfer, or to deny a assessments. Requesting or participating in
tax deferral or to impose a tax penalty; an informal conference does not extend the
(q) The right to have federal tax petition filing deadline. A taxpayer may file
information, ad valorem tax returns, social a petition while seeking an informal
security numbers, all financial records conference in order to preserve his or her
produced by the taxpayer and other right to an administrative hearing.
confidential taxpayer information, kept Rulemaking Authority 194.011(5), 194.034(1),
confidential; and, 195.027(1), 213.06(1) FS. Law Implemented
(r) The right to limiting the property 194.011, 213.05 FS. History—New 3-30-10.
appraiser's access to a taxpayer's records to 12D-9.003 Definitions.
only those instances in which it is determined
that such records are necessary to determine (1) "Agent" means any person who is
authorized by the taxpayer to file a petition
either the classification or the value of taxable
non-homestead property. with the board and represent the taxpayer in
Rulemaking Authority 194.011(5), 194.034(1), board proceedings on the petition. The term
195.027(1), 213.06(1) FS. Law Implemented "agent" means the same as the term
192.0105, 193.074, 194.011, 194.013, 194.01 S, "representative."
194.03219 194.0341, 194.035, 194.036, 194.301, (2) "Board"means the local value
195.0021 195.027, 195.084, 196.151, 196.19319 adjustment board.
196194 FS. History—New 3-30-10, Amended 9-19- (3) "Clerk" means the clerk of the local
17.
value adjustment board.
12D-9.002 Informal Conference (4) "Department,"unless otherwise
Procedures. designated, means the Department of
(1) Any taxpayer who objects to the Revenue.
assessment placed on his or her property, (5) "Hearing"means any hearing relating
including the assessment of homestead to a petition before a value adjustment board
property at less than just value, shall have the or special magistrate, regardless of whether
the parties are physically present or
right to request an informal conference with
telephonic or other electronic media is used
the property appraiser.
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to conduct the hearing, but shall not include a (b) One member of the school board of
proceeding to act upon, consider or adopt the county, elected by the school board from
special magistrates' recommended decisions among its members; and
at which no testimony or comment is taken (c) Two citizen members:
or heard from a party. 1. One who owns homestead property in
(6) "Petition" means a written request for the county appointed by the county's
a hearing, filed with a board by a taxpayer or governing body;
an authorized person. A petition is subject to 2. One who owns a business that
format and content requirements, as provided occupies commercial space located within the
in Rule 12D-9.015, F.A.C. The filing of a school district appointed by the school board
petition is subject to timing requirements, as of the county. This person must, during the
provided in this rule chapter. entire course of service, own a commercial
(7) "Petitioner"means the taxpayer or the enterprise, occupation, profession, or trade
person authorized by the taxpayer to file a conducted from a commercial space located
petition on the taxpayer's behalf and within the school district and need not be the
represent the taxpayer in board proceedings sole owner.
on the petition. 3. Citizen members must not be:
(8) "Representative" means any person a. A member or employee of any taxing
who is authorized by the taxpayer to file a authority in this state;
petition with the board and represent the b. A person who represents property
taxpayer in board proceedings on the petition. owners, property appraisers, tax collectors,
The term "representative" means the same as or taxing authorities in any administrative or
the term "agent." judicial review of property taxes.
(9) "Taxpayer" means the person or other 4. Citizen members shall be appointed in
legal entity in whose name property is a manner to avoid conflicts of interest or the
assessed, including an agent of a timeshare appearance of conflicts of interest.
period titleholder, and includes exempt (2)(a) Each elected member of the value
owners of property, for purposes of this adjustment board shall serve on the board
chapter. until he or she is replaced by a successor
Rulemaking Authority 194.011(5), 194.034(1), elected by his or her respective governing
195.027(1), 213.06(1) FS. Law Implemented body or school board or is no longer a
192.001, 194.011, 194.013, 194.0151, 194.032, member of the governing body or school
194.034, 195.022 FS. History—New 3-30-10,
board of the county.
Amended 9-19-17.
(b) When an elected member of the
12D-9.004 Composition of the Value value adjustment board ceases being a
Adjustment Board. member of the governing body or school
(1) Every county shall have a value board whom he or she represents, that
adjustment board which consists o£ governing body or school board must elect a
(a) Two members of the governing body replacement.
of the county, elected by the governing body (c) When the citizen member of the value
from among its members, one of whom shall adjustment board appointed by the governing
be elected as the chair of the value adjustment body of the county is no longer an owner of
board; homestead property within the county, the
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governing body must appoint a replacement.
(d) When the citizen member appointed 12D-9.005 Duties of the Board.
by the school board is no longer an owner of (1)(a) The value adjustment board shall
a business occupying commercial space meet not earlier than 30 days and not later
located within the school district, the school than 60 days after the mailing of the notice
board must appoint a replacement. provided in Section 194.011(1), F.S.;
(3)(a) At the same time that it selects a however, no board hearing shall be held
primary member of the value adjustment before approval of all or any part of the
board, the governing body or school board county's assessment rolls by the Department
may select an alternate to serve in place of of Revenue. The board shall meet for the
the primary member as needed. The method following purposes:
for selecting alternates is the same as that 1. Hearing petitions relating to
for selecting the primary members. assessments filed pursuant to Section
(b) At any time during the value 194.011(3), F.S.,
adjustment board process the chair of the 2. Hearing complaints relating to
county governing body or the chair of the homestead exemptions as provided for under
school board may appoint a temporary Section 196.151,F.S.,
replacement for its elected member of the 3. Hearing appeals from exemptions
value adjustment board or for a citizen denied, or disputes arising from exemptions
member it has appointed to serve on the value granted, upon the filing of exemption
adjustment board. applications under Section 196.011, F.S.,
(4)(a) To have a quorum of the value 4. Hearing appeals concerning ad
adjustment board, the members of the board valorem tax deferrals and classifications, or
who are present must include at least: 5. Hearing appeals from determinations
1. One member of the governing body of that a change of ownership under Section
the county; 193.155(3), F.S., a change of ownership or
2. One member of the school board; and control under Section 193.1554(5) or
3. One of the two citizen members. 193.1555(5), F.S., or a qualifying
(b) The quorum requirements of Section improvement under Section 193.1555(5),
194.0151 F.S., may not be waived by anyone, F.S., has occurred.
including the petitioner. (b) The board may not meet earlier than
(5) The value adjustment board cannot July 1 to hear appeals pertaining to the denial
hold its organizational meeting until all of exemptions, agricultural and high-water
members of the board are appointed, even if recharge classifications, classifications as
the number and type of members appointed historic property used for commercial or
are sufficient to constitute a quorum. If certain nonprofit purposes, deferrals, and
board legal counsel has not been previously refunds due to catastrophic events based on
appointed for that year, such appointment the statutory criteria in Section 197.319, F.S.
must be the first order of business. (c) The board shall remain in session
Rulemaking Authority 194.011(5), 194.034(1), until its duties are completed concerning all
195.027(1), 213.06(1) FS. Law Implemented assessment rolls or parts of assessment rolls.
194.0111 194.015 FS. History—New 3-30-10, The board may temporarily recess, but shall
Amended 9-19-17.
reconvene when necessary to hear petitions,
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complaints, or appeals and disputes filed upon property appraiser from providing data to
the roll or portion of the roll when approved. assist the board clerk with the notice of tax
The board shall make its decisions timely so impact.
that the board clerk may observe the (3) The board must ensure that all
requirement that such decisions shall be board meetings are duly noticed under
issued within 20 calendar days of the last day Section 286.011, F.S., and are held in
the board is in session pursuant to Section accordance with the law.
194.0341 F.S. (4) Other duties of value adjustment
(2)(a) Value adjustment boards may have boards are set forth in other areas of Florida
additional internal operating procedures, not law. Value adjustment boards shall perform
rules, that do not conflict with, change, all duties required by law and shall abide by
expand, suspend, or negate the rules adopted all limitations on their authority as provided
in this rule chapter or other provisions of by law.
law, and only to the extent indispensable (5)Failure on three occasions with
for the efficient operation of the value respect to any single tax year for the board
adjustment board process. The board may to convene at the scheduled time of
publish fee schedules adopted by the board. meetings of the board is grounds for
(b) These internal operating procedures removal from office by the Governor for
may include methods for creating the neglect of duties.
verbatim record, provisions for parking by Rulemaking Authority 194.011(5), 194.034(1),
participants, assignment of hearing rooms, 195.027(1)FS. Law Implemented 192.0105, 194.011,
compliance with the Americans with 194.015, 194.032, 194.034, 194.0351 194.037,
Disabilities Act, and other ministerial type 197.319 FS. History—New 3-30-10, Amended 9-19-
17, 1-1-23.
procedures.
(c) The board shall not provide notices 12D-9.006 Clerk of the Value
or establish a local procedure instructing Adjustment Board.
petitioners to contact the property appraiser's (1) The clerk of the governing body of
or tax collector's office or any other agency the county shall be the clerk of the value
with questions about board hearings or adjustment board.
procedures. The board, board legal counsel, (2) The board clerk may delegate the
board clerk, special magistrate or other board day to day responsibilities for the board to
representative shall not otherwise enlist the a member of his or her staff, but is ultimately
property appraiser's or tax collector's office responsible for the operation of the board.
to perform administrative duties for the board. Rulemaking Authority 194.01 l(S), 194.034(1),
Personnel performing any of the board's 195.027(1), 213.06(1) FS. Law Implemented 28.12,
duties shall be independent of the property 192.001, 194.011, 194.015, 194.032, 213.05 FS.
appraiser's and tax collector's office. This History New 3-30-10.
section shall not prevent the board clerk or
personnel performing board duties from 12D-9.007 Role of the Clerk of the Value
referring petitioners to the property appraiser Adjustment Board.
or tax collector for issues within the (1) It is the board clerk's responsibility to
responsibility of the property appraiser or tax verify through board legal counsel that the
collector. This section shall not prevent the value adjustment board meets all of the
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Department of Revenue August 2025
requirements for the organizational meeting completed and filed, including payment of the
before the board or special magistrates hold fee if previously unpaid within the time frame
hearings. If the board clerk determines that provided in the board clerk's notice of
any of the requirements were not met, he or incomplete petition.
she shall contact the board legal counsel or (7) In counties with a population of more
the chair of the board regarding such than 75,000, the board clerk shall provide
deficiencies and cancel any scheduled notification annually to qualified individuals
hearings until such time as the requirements or their professional associations of
are met. opportunities to serve as special magistrates.
(2) The board clerk shall make petition (8) The board clerk shall ensure public
forms available to the public upon request. notice of and access to all hearings. Such
(3) The board clerk shall receive and notice shall contain a general description of
acknowledge completed petitions and the locations, dates, and times hearings are
promptly furnish a copy of all completed and being scheduled. This notice requirement
timely filed petitions to the property appraiser may be satisfied by making such notice
or tax collector. Alternatively, the property available on the board clerk's website.
appraiser or the tax collector may obtain the Hearings must be conducted in facilities that
relevant information from the board clerk are clearly identified for such purpose and are
electronically. freely accessible to the public while hearings
(4) The board clerk shall prepare a are being conducted. The board clerk shall
schedule of appearances before the board assure proper signage to identify such
based on petitions timely filed with him or facilities.
her. If the petitioner has indicated on the (9) The board clerk shall schedule
petition an estimate of the amount of time he hearings to allow sufficient time for evidence
or she will need to present and argue the to be presented and considered and to allow
petition, the board clerk must take this for hearings to begin at their scheduled time.
estimate into consideration when scheduling The board clerk shall advise the chair of the
the hearing. board if the board's tentative schedule for
(5) No less than 25 calendar days prior to holding hearings is insufficient to allow for
the day of the petitioner's scheduled proper scheduling.
appearance before the board, the board clerk (10) The board clerk shall timely notify
must notify the petitioner of the date and time the parties of the decisions of the board so that
scheduled for the appearance. The board clerk such decisions shall be issued within 20
shall simultaneously notify the property calendar days of the last day the board is in
appraiser or tax collector. session pursuant to Section 194.034, F.S., and
(6) If an incomplete petition, which shall otherwise notify the property appraiser
includes a petition not accompanied by the or tax collector of such decision. Notification
required filing fee, is received within the time of the petitioner must be by first class mail or
required, the board clerk shall notify the by electronic means as set forth in Section
petitioner and give the petitioner an 194.034(2) or 192.048, F.S. In counties using
opportunity to complete the petition within 10 special magistrates, the board clerk shall also
calendar days from the date notification is make available to both parties as soon as
mailed. Such petition shall be timely if practicable a copy of the recommended
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decision of the special magistrate by mail or executive officer of each municipality as
electronic means. No parry shall have access provided in Section 193.116, F.S. The board
to decisions prior to any other party. clerk shall also publish any notice required by
(11) After the value adjustment board has Section 196.194, F.S.
decided all petitions, complaints, appeals and Rulemaking Authority 194.011(5), 194.034(1),
disputes, the board clerk shall make public 195.027(1), 213.06(1) FS. Law Implemented
notice of the findings and results of the board 192.048, 194.011, 194.013, 194.0151 194.0321
194.034, 194.035, 194.036, 195.022 FS. History—
in the manner prescribed in Section 194.037, New 3-30-10, Amended 6-14-16, 3-13-17, 9-19-17.
F.S., and by the department.
(12) The board clerk is the official record 12D-9.008 Appointment of Legal
keeper for the board and shall maintain a Counsel to the Value Adjustment Board.
record of the proceedings which shall consist (1) Each value adjustment board must
of: appoint private legal counsel to assist the
(a) All filed documents; board.
(b) A verbatim record of any hearing; (2) This legal counsel must be an
(c) All tangible exhibits and documentary attorney in private practice. The use of an
evidence presented; attorney employed by government is
(d) Any meeting minutes; and, prohibited. Counsel must have practiced law
(e) Any other documents or materials for over five years and meet the requirements
presented on the record by the parties or by of Section 194.015, F.S.
the board or special magistrate. (3) An attorney may represent more than
The record shall be maintained for four one value adjustment board.
years after the final decision has been (4) An attorney may represent a value
rendered by the board, if no appeal is filed in adjustment board, even if another member of
circuit court or for five years if an appeal is the attorneys law firm represents one of the
filed, or, if requested by one of the parties, enumerated parties so long as the
until the final disposition of any subsequent representation is not before the value
judicial proceeding relating to the property. adjustment board.
(13) The board clerk shall make available (5) Legal counsel should avoid conflicts
to the public copies of all additional internal of interest or the appearance of a conflict of
operating procedures and forms of the board interest in their representation.
or special magistrates described in Rule 12D- Rulemaking Authority 194.011(5), 194.034(1),
9.005, F.A.C., and shall post any such 195.027(1), 213.06(1) FS. Law Implemented
procedures and forms on the board clerk's 194.011, 194.015 FS. History—New 3-30-10.
website, if any. Making materials available on
a website is sufficient; however, provisions 12D-9.009 Role of Legal Counsel to the
shall be made for persons that have hardship. Board.
Such materials shall be consistent with (1) The board legal counsel shall have
Department rules and forms. the responsibilities listed below consistent
(14) The board clerk shall provide with the provisions of law.
notification of appeals or value adjustment (a) The primary role of the board legal
board petitions taken with respect to property counsel shall be to advise the board on all
located within a municipality to the chief aspects of the value adjustment board review
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
process to ensure that all actions taken by the information, which shall include his or her
board and its appointees meet the name, mailing address, telephone number,
requirements of law. fax number, and e-mail address, to the
(b) Board legal counsel shall advise the department by mail, fax, or e-mail to:
board in a manner that will promote and Department of Revenue
maintain a high level of public trust and Property Tax Oversight Program
confidence in the administrative review Attn.: Director
process. P. O. Box 3000
(c) The board legal counsel is not an Tallahassee,FL 32315-3000
advocate for either party in a value Fax Number: (850)488-9482
adjustment board proceeding, but instead Email Address:
ensures that the proceedings are fair and VAB(a�floridarevenue.com..................................................................
consistent with the law. Rulemaking Authority 194.011(5), 194.034(1),
(d) Board legal counsel shall advise the 195.027(1), 213.06(1) FS. Law Implemented
board of the actions necessary for compliance 194.01 1, 194.015, 213.05 FS. History—New 3-30-10.
with the law.
(e) Board legal counsel shall advise the 12D-9.010 Appointment of Special
Magistrates to the Value Adjustment
board regarding:
1. Composition and quote Board.
requirements; (1) In counties with populations of more
2. Statutory training and qualification than 75,000, the value adjustment board shall
requirements for special magistrates and appoint special magistrates to take testimony
members of the board; and make recommendations on petitions filed
3. Legal requirements for recommended With the value adjustment board. Special
decisions and final decisions; magistrates shall be selected from a list
4. Public meeting and open government maintained by the board clerk of qualified
laws; and individuals who are willing to serve. When
5. Any other duties, responsibilities, appointing special magistrates, the board,
actions or requirements of the board board attorney, and board clerk shall not
consistent with the laws of this state. consider any assessment reductions
(f) Board legal counsel shall review and recommended by any special magistrate in
respond to written complaints alleging the current year or in any previous year. The
noncompliance with the law by the board, Process for review of complaints of bias,
special magistrates, board clerk, and the Prejudice, or conflict of interest regarding the
parties. actions of a special magistrate shall be as
The legal counsel shall send a copy of provided in subsection 12D-9.022(4), F.A.C.
the complaint along with the response to (2) In counties with populations of
75,000 or less, the value adjustment board
the department. This section does not refer to
routine requests for reconsideration, requests shall have the option of using special
magistrates. The department shall make
for rescheduling, and pleadings and argument
in petitions. available to such counties a list of qualified
(2) The board legal counsel shall, upon special magistrates.
appointment, send his or her contact (3)A person does not have to be a resident
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
of the county in which he or she serves as a estate valuation experience and who has
special magistrate. completed board training provided by the
(4)The special magistrate must meet the department including the examination, may
following qualifications: serve as a special magistrate. A real property
(a) A special magistrate must not be an valuation special magistrate must be certified
elected or appointed official or employee of under Chapter 475, Part II, F.S.
the county. a. A Florida certified residential
(b) A special magistrate must not be an appraiser appointed by the value adjustment
elected or appointed official or employee of board shall only hear petitions on the just
a taxing jurisdiction or of the State. valuation of residential real property of one
(c) During a tax year in which a special to four residential units and shall not hear
magistrate serves, he or she must not petitions on other types of real property.
represent any party before the board in any b. A Florida certified general appraiser
administrative review of property taxes. appointed by the value adjustment board may
(d) All special magistrates must meet the hear petitions on the just valuation of any type
qualifications specified in Section 194.035, of real property.
F.S. 3. A special magistrate appointed to hear
1. A special magistrate appointed to hear issues regarding the valuation of tangible
issues of exemptions, classifications, personal property shall be a designated
portability assessment difference transfers, member of a nationally recognized
changes of ownership under Section appraiser's organization, must have at least
193.155(3), F.S., changes of ownership or five years of experience in tangible personal
control under Section 193.1554(5), or property valuation, and must receive training
193.1555(5), F.S., or a qualifying provided by the department. Alternatively, a
improvement determination under Section designated member of a nationally
193.1555(5), F.S., must be a member of The recognized appraiser's organization with at
Florida Bar, must have at least five years of least three years of experience in tangible
experience in the area of ad valorem taxation, personal property valuation and who has
and must receive training provided by the completed board training provided by the
department. Alternatively, a member of The department including the examination, may
Florida Bar with at least three years of serve as a special magistrate.
experience in ad valorem taxation and who 4. All special magistrates shall attend or
has completed board training provided by the receive an annual training program provided
department including the examination, may by the department. Special magistrates
serve as a special magistrate. substituting two years of experience must
2. A special magistrate appointed to hear show that they have completed the training
issues regarding the valuation of real estate by taking a written examination provided by
shall be a state certified real estate appraiser, the department. A special magistrate must
must have at least five years of experience in receive or complete any required training
real property valuation, and must receive prior to holding hearings.
training provided by the department. (5)(a) The value adjustment board or
Alternatively, a state certified real estate board legal counsel must verify a special
appraiser with at least three years of real magistrate's qualifications before appointing
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
the special magistrate. special magistrate's authority as provided by
(b) The selection of a special magistrate law.
must be based solely on the experience and (3) When the special magistrate
qualification of such magistrate, and must determines that the property appraiser did not
not be influenced by any party, or establish a presumption of correctness, or
prospective party, to a board proceeding or determines that the property appraiser
by any such party with an interest in the established a presumption of correctness that
outcome of such proceeding. Special is overcome, as provided in Rule 12D-9.027,
magistrates must adhere to Rule 12D-9.022, F.A.C., and the record contains competent
F.A.C., relating to disqualification or recusal. substantial evidence for establishing value,
Rulemaking Authority 194.011(5), 194.034(1), an appraiser special magistrate is required to
195.027(1), 213.06(1) FS. Law Implemented establish a revised value for the petitioned
194.011, 194.0321 194.0349 194.035 FS. History— property. In establishing the revised value
New 3-30-10, Amended 9-19-17.
when authorized by law, the board or special
12D-9.011 Role of Special Magistrates to magistrate is not restricted to any specific
the Value Adjustment Board. value offered by the parties.
(1) The role of the special magistrate is Rulemaking Authority 194.011(5), 194.034(1),
195.027(1), 213.06(1) FS. Law Implemented
to conduct hearings, take testimony and 194.011, 194.032, 194.034, 194.035, 195.022,
make recommendations to the board 213.05, 475, Part II FS. History—New 3-30-10.
regarding petitions filed before the board. In
carrying out these duties the special 12D-9.012 Training of Special
magistrate shall: Magistrates, Value Adjustment Board
(a) Accurately and completely preserve Members, and Legal Counsel.
all testimony, documents received, and (1) The department shall provide and
evidence admitted for consideration; conduct training for special magistrates at
(b) At the request of either party, least once each state fiscal year available in
administer the oath upon the property at least five locations throughout the state.
appraiser or tax collector, each petitioner and Such training shall emphasize:
all witnesses testifying at a hearing; (a) The law that applies to the
(c) Conduct all hearings in accordance administrative review of assessments;
with the rules prescribed by the department (b) Taxpayer rights in the administrative
and the laws of the state; and review process;
(d) Make recommendations to the board (c) The composition and operation of the
which shall include proposed findings of fact, value adjustment board;
proposed conclusions of law, and the (d) The roles of the board, board clerk,
reasons for upholding or overturning the board legal counsel, special magistrates, and
determination of the property appraiser or tax the property appraiser or tax collector and
collector, also see Rule 12D-9.030, F.A.C. their staff;
(2) The special magistrate shall (e) Procedures for conducting hearings;
perform other duties as set out in the rules (f) Administrative reviews of just
of the department and other areas of Florida valuations, classified use valuations,
law, and shall abide by all limitations on the property classifications, exemptions, and
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
portability assessment differences; orientation to the special magistrates relating
(g) The review, admissibility, and to local operating or ministerial procedures
consideration of evidence; only. Such orientation meetings shall be
(h) Requirements for written decisions; open to the public for observation. This
and does not prevent board legal counsel from
(i) The department's standard measures giving legal advice; however, to the fullest
of value, including the guidelines for real and extent practicable, such legal advice should
tangible personal property. be in writing and public record. For
(2) The training shall be open to the requirements for decisions specifically based
public. on legal advice see subsection 12D-9.030(6),
(3) Before any hearings are conducted, in and paragraph 12D- 9.032(l)(b),F.A.C.
those counties that do not use special (6) Meetings or orientations for special
magistrates, all members of the board or magistrates, for any instructional purposes
the board's legal counsel must receive the relating to procedures for hearings, handling
training, including any updated modules, or consideration of petitions, evidence,
before conducting hearings, but need not worksheets, forms, decisions or related
complete the training examinations, and shall computer files, must be open to the public
provide a statement acknowledging receipt for observation. Such meetings or
of the training to the board clerk. orientations must be reasonably noticed to the
(4)(a) Each special magistrate that has public in the same manner as an
five years of experience and, in those organizational meeting of the board, or
counties that do not use special magistrates, posted as reasonable notice on the board
each board member or the board legal clerk's website.
counsel must receive the training, including Rulemaking Authority 194.011(5), 194.034(1),
any updated modules, before conducting 195.027(1), 213.06(1) FS. Law Implemented
hearings, but need not complete the training 194.0111 194.0321 194.034, 194.035, 195.022,
195.084, 213.05, 475, Part II FS. History New 3-3 0-
examinations, and shall provide a statement 10.
acknowledging receipt of the training to the
board clerk. Note: Rule 12D-9.013 has been affected by 2025
(b) Each special magistrate that has legislation that increased the maximum fee that a
three years of experience must complete value adjustment board may impose to file a petition
the training including any updated modules from $15 to $50 per parcel. See Chapter 2025-208,
Section 8, Laws of Florida (1-1137031), effective July 1,
and examinations, and receive from the 2025. bnp.lLlaws.firuies.orgl2025�2O�8� .
department a certificate of completion, 12D-9.013 Organizational Meeting of
before conducting hearings and shall the Value Adjustment Board.
provide a copy of the certificate of (1) The board shall annually hold one or
completion of the training and more organizational meetings, at least one of
examinations, including any updated which shall meet the requirements of this
modules, to the board clerk. section. The board shall hold this
(5) The department's training is the organizational meeting prior to the holding
official training for special magistrates of value adjustment board hearings. The
regarding administrative reviews. The board board shall provide reasonable notice of each
clerk and board legal counsel may provide organizational meeting and such notice shall
13
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
include the date, time, location, purpose of magistrates shall be made available to the
the meeting, and information required by public and shall be accessible on the board
Section 286.0105, F.S. At one organizational clerk's website, if any;
meeting the board shall: (i) Discuss general information on
(a) Introduce the members of the board Florida's property tax system, respective
and provide contact information; roles within this system, taxpayer
(b) Introduce the board clerk or any opportunities to participate in the system, and
designee of the board clerk and provide the property taxpayer rights;
board clerk's contact information; (j) Make available to the public, special
(c) Appoint or ratify the private board magistrates and board members, Rules 12D-
legal counsel. At the meeting at which board 51.001, 12 D-51.002, 12 D-51.003, F.A.C.,
counsel is appointed, this item shall be the and Chapters 192 through 195, F.S., as
first order of business; reference information containing the
(d) Appoint or ratify special magistrates,if guidelines and statutes applicable to
the board will be using them for that year; assessments and assessment administration;
(e) Make available to the public, special (k) Adopt or ratify by resolution any
magistrates and board members, Rule filing fee for petitions for that year, in an
Chapter 12D-9, F.A.C., containing the amount not to exceed $15; and
uniform rules of procedure for hearings (1) For purposes of this rule, making
before value adjustment boards and special available to the public means, in addition to
magistrates (if applicable), and the having copies at the meeting, the board may
associated forms that have been adopted by refer to a website containing copies of such
the department; documents.
(f) Make available to the public, special (2) The board shall announce the
magistrates and board members, Rule tentative schedule for the value adjustment
Chapter 12D-10, F.A.C., containing the board taking into consideration the number
rules applicable to the requirements for of petitions filed, the possibility of the need
hearings and decisions; to reschedule and the requirement that the
(g) Make available to the public, board stay in session until all petitions have
special magistrates and board members the been heard.
requirements of Florida's Government in the (3) The board may hold additional
Sunshine / open government laws including meetings for the purpose of addressing
information on where to obtain the current administrative matters.
Government-In-The-Sunshine manual; Rulemaking Authority 194.011(5), 194.034(1),
(h) Discuss, take testimony on and 195.027(1), 213.06(1) FS. Law Implemented
adopt or ratify with any required revision or 194.011, 194.013, 194.015, 194.032, 194.034,
194.035, 213.05, 286.011, 286.0105 FS. History—
amendment any local administrative New 3-30-10.
procedures and forms of the board. Such
procedures must be ministerial in nature and 12D-9.014 Prehearing Checklist.
not be inconsistent with governing statutes, (1) The board clerk shall not allow the
case law, attorney general opinions or rules holding of scheduled hearings until the board
of the department. All local administrative legal counsel has verified that all
procedures and forms of the board or special requirements in Chapter 194, F.S., and
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
department rules, were met as follows: qualifications and neither the property
(a) The composition of the board is as appraiser nor any petitioners influenced the
provided by law; selection of special magistrates. This
(b) Board legal counsel has been provision does not prohibit the board from
appointed as provided by law; considering any written complaint filed with
(c) Board legal counsel meets the respect to a special magistrate by any party or
requirements of Section 194.015, F.S.; citizen;
(d) No board members represent other (k) The appointment and scheduling of
government entities or taxpayers in any special magistrates for hearings was done in a
administrative or judicial review of property manner in which the board, board attorney,
taxes, and citizen members are not members and board clerk did not consider any
or employees of a taxing authority, during assessment reductions recommended by any
their membership on the board; special magistrate in the current year or in any
(e) In a county that does not use special previous year.
magistrates, either all board members have (1) All procedures and forms of the
received the department's training or board board or special magistrate are in compliance
legal counsel has received the department's with Chapter 194, F.S., and this rule chapter;
training; (m) The board is otherwise in
(f) The organizational meeting, as well compliance with Chapter 194, F.S., and this
as any other board meetings, will be or were rule chapter; and,
noticed in accordance with Section 286.0111 (n) Notice has been given to the chief
F.S., and will be or were held in accordance executive officer of each municipality as
with law; provided in Section 193.116, F.S.
(g) The department's uniform value (2) The board clerk shall notify the board
adjustment board procedures, consisting of legal counsel and the board chair of any
this rule chapter, were made available at the action needed to comply with subsection (1).
organizational meeting and copies were Rulemaking Authority 194.011(5), 194.034(1),
provided to special magistrates and board 195.027(1), 213.06(1) FS. Law Implemented
members; 194.011, 194.01 S, 194.032, 194.034, 194.035 FS.
History New 3-30-10, Amended 9-19-17.
(h) The department's uniform policies
and procedures manual is available on the PART II
existing website of the board clerk, if the pETITIONS; REPRESENTATION OF
board clerk has a website; THE TAXPAYER; SCHEDULING AND
(i) The qualifications of special NOTICE OF A HEARING;
magistrates were verified, including that EXCHANGE OF EVIDENCE;
special magistrates received the department's WITHDRAWN OR SETTLED
training, and that special magistrates with PETITIONS; HEARING
less than five years of required experience PROCEDURES; DISQUALIFICATION
successfully completed the department's OR RECUSAL; EX PARTE
training including any updated modules and COMMUNICATION PROHIBITION;
an examination, and were certified; RECORD OF THE PROCEEDING;
(j) The selection of special magistrates PETITIONS ON TRANSFER OF
was based solely on proper experience and
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
"PORTABILITY" ASSESSMENT magistrate to be considered by the board clerk
DIFFERENCE; REMANDING as provided in subsection 12D-9.019(1),
ASSESSMENTS; RECOMMENDED F.A.C., and may provide dates of
DECISIONS; CONSIDERATION AND nonavailability for scheduling purposes if
ADOPTION OF RECOMMENDED applicable;
DECISIONS; FINAL DECISIONS; (d) Contain a space for the petitioner to
FURTHER JUDICIAL PROCEEDINGS indicate on the petition form that he or she
does not wish to be present and argue the
Note: Rule 12D-9.015 has been affected by 2025 petition before the board or special magistrate
legislation that increased the maximum fee that a but would like to have their evidence
value adjustment board may impose to file a petition
from $15 to $50 per parcel. See Chapter 2025-208, considered without an appearance;
Section 8, Laws of Florida (HB7031),, effective July 1, (e) Contain a statement that the petitioner
2025. b=:ht //laws.flrules.org/2025/208 . has the right, regardless of whether the
12D-9.015 Petition; Form and Filing petitioner initiates the evidence exchange, to
Fee. receive from the property appraiser a copy of
(1)(a) For the purpose of requesting a the property record card containing
hearing before the value adjustment board, information relevant to the computation of the
the department prescribes Form DR-486. The current assessment, with confidential
Form DR-486 series is adopted and information redacted, along with a statement
incorporated by reference in Rule 12D- that when the property appraiser receives the
16.0021 F.A.C. petition, the property appraiser will either
(b) In accordance with Section send the property record card to the petitioner
194.011(3), F.S., the department is required or notify the petitioner how to obtain the
to prescribe petition forms. The department property record card online;
will not approve any local version of this form (f)1. Contain a signature field for the
that contains substantive content that varies taxpayer to sign the petition and a check-box
from the department's prescribed form. Any for the taxpayer to indicate that she or he has
requests under Section 195.022, F.S., or authorized a representative to receive or
approval from the department to use forms for access confidential taxpayer information
petitions that are not identical to the related to the taxpayer,
department's form shall be by written board 2. Contain a checkbox for the taxpayer to
action or by written and signed request from indicate that he or she has authorized a
the board chair or board legal counsel. compensated or uncompensated
(2) Content of Petition. Petition forms as representative to act on the taxpayer's behalf,
adopted or approved by the department shall 3. Contain a signature field for an
contain the following elements so that when authorized employee or representative to sign
filed with the board clerk they shall: the petition, when applicable, along with the
(a) Describe the property by parcel authorized employee's or representative's
number; sworn certification under penalty of perjury
(b) Be sworn by the petitioner; that he or she has the taxpayer's authorization
(c) State the approximate time anticipated to file the petition on the taxpayer's behalf
by the petitioner for presenting and arguing together with checkboxes for professional
his or her petition before the board or special
16
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
information and spaces for license numbers; (3) The petition form shall provide notice
and, to the petitioner that the person signing the
4. Contain a signature field for a petition becomes the agent of the taxpayer for
compensated or uncompensated the purpose of serving process to obtain
representative, who is not an employee of the personal jurisdiction over the taxpayer for the
taxpayer or of an affiliated entity, and not an entire value adjustment board proceeding,
attorney who is a member of The Florida Bar, including any appeals to circuit court of a
a real estate appraiser licensed or certified board decision by the property appraiser or
under Chapter 475, Part II, F.S., a real estate tax collector.
broker licensed under Chapter 475, Part I, (4) The petition form shall provide notice
F.S., or a certified public accountant licensed to the petitioner of his or her right to an
under Chapter 473, F.S., and contain informal conference with the property
checkboxes, for a compensated representative appraiser and that such conference is not a
to indicate he or she is attaching a power of prerequisite to filing a petition nor does it
attorney from the taxpayer, and for an alter the time frame for filing a timely
uncompensated representative to indicate he petition.
or she is attaching a written authorization (5) The department, the board clerk, and
from the taxpayer. the property appraiser or tax collector shall
(g) If the petition indicates that the make available to petitioners the blank
taxpayer has authorized a compensated petition form adopted or approved by the
representative, who is not acting as a licensed department. The department prescribes the
or certified professional listed in paragraph Form DR-486 series, for this purpose,
12D-9.018(3)(a), F.A.C., to act on the incorporated in Rule 12D-16.002, F.A.C., by
taxpayer's behalf, at the time of filing, the reference.
petition must either be signed by the taxpayer (6) If the taxpayer or representative's
or be accompanied by a power of attorney; name, address, telephone, or similar contact
and, information on the petition changes after
(h) If the petition indicates that the filing the petition and before the hearing, the
taxpayer has authorized an uncompensated taxpayer or representative shall notify the
representative to act on the taxpayer's behalf, board clerk in writing.
at the time of filing, the petition must either (7) Filing Fees. By resolution of the value
be signed by the taxpayer or be accompanied adjustment board, a petition must be
by the taxpayer's written authorization. accompanied by a filing fee to be paid to the
(i) Contain a space for the petitioner to board clerk in an amount determined by the
indicate if the property is four or less board not to exceed $15 for each separate
residential units; or other property type; parcel of property,real or personal covered by
provided the board clerk shall accept the the petition and subject to appeal. The
petition even if this space is not filled in; and, resolution may include arrangements for
(j) Contain a statement that a tangible petitioners to pay filing fees by credit card.
personal property assessment may not be (a) Other than fees required for late filed
contested unless a return required by Section applications under Sections 193.155(8)(j) and
193.052, F.S., is timely filed. 196.011(9), F.S., only a single filing fee may
be charged to any particular parcel of real
17
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
property or tangible personal property appraiser determines are substantially similar
account, despite the existence of multiple with respect to location, proximity to
issues or hearings pertaining to such units, amenities, number of rooms, living area, and
parcels, or accounts. condition. An owner of multiple tangible
(b) No filing fee shall be required with personal property accounts may file a single
respect to an appeal from the disapproval of a joint petition if the property appraiser
timely filed application for homestead determines that the tangible personal property
exemption or from the denial of a tax deferral. accounts are substantially similar in nature.
(c) For single joint petitions filed pursuant The property appraiser must provide the
to Section 194.011(3)(e), (f), or (g), F.S., a petitioner with such determination upon
single filing fee is to be charged. Such fee request by the petitioner. The petitioner must
must be calculated as the cost of the time obtain the determination from the property
required for the special magistrate to hear the appraiser prior to filing the petition and must
joint petition and may not exceed $5 per unit, file the determination provided and
parcel, or account, in addition to any filing fee completed by the property appraiser with the
for the petition. Said fee is to be petition. An incorporated attached list of
proportionately paid by affected property units, parcels, or accounts by parcel number
owners. or account number, with an indication on the
(d) The value adjustment board or its petition form showing a joint petition, is
designee shall waive the filing fee with sufficient to signify a joint petition.
respect to a petition filed by a taxpayer who (9) Persons Authorized to Sign and File
demonstrates at the time of the filing by Petitions. The following persons may sign
submitting with the petition documentation and file petitions with the value adjustment
issued by the Department of Children and board.
Families that the petitioner is currently an (a) The taxpayer may sign and file a
eligible recipient of temporary assistance petition.
under Chapter 414, F.S. (b) An employee of the taxpayer or of an
(e)All filing fees shall be paid to the board affiliated entity or a licensed or certified
clerk at the time of filing. Any petition not professional listed in paragraph 12D-
accompanied by the required filing fee will be 9.018(3)(a), F.A.C., who the taxpayer has
deemed incomplete. authorized to file a petition and represent the
(8) An owner of contiguous, undeveloped taxpayer and who certifies under penalty of
parcels may file a single joint petition if the perjury that he or she has the taxpayer's
property appraiser determines such parcels authorization to file a petition on the
are substantially similar in nature. A taxpayer's behalf and represent the taxpayer,
condominium association, cooperative may sign and file such a petition that is not
association, or any homeowners' association signed by the taxpayer and that is not
as defined in Section 723.075, F.S., with accompanied by the taxpayer's written
approval of its board of administration or authorization.
directors, may file with the value adjustment (c) A compensated person, who is not an
board a single joint petition on behalf of any employee of the taxpayer or of an affiliated
association members who own units or entity and who is not acting as a licensed or
parcels of property which the property certified professional listed in paragraph
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
12D-9.018(3)(a), F.A.C., may sign and file a Written Authorization for Representation
petition on the taxpayer's behalf if the Before the Value Adjustment Board, which is
taxpayer has authorized such person by power incorporated by reference in Rule 12D-
ofattorney. If the petition is not signed by the 16.002, F.A.C., as a form available to
taxpayer, such person must provide a copy of taxpayers for granting the written
the power of attorney to the board clerk at the authorization.
time the petition is filed. This power of (10)(a) If a taxpayer notifies the board that
attorney is valid only for representing a single an unauthorized petition has been filed for the
taxpayer in a single assessment year, and taxpayer's property, the board may require
must identify the units, parcels, or accounts the person who filed the petition to provide to
for which the person is authorized to the board, before a hearing is held on such
represent the taxpayer and must conform to petition, the taxpayer's written authorization
the requirements of Chapter 709, Part II, F.S. for the person to ale the petition and represent
A taxpayer may use a Department of Revenue the taxpayer.
form to grant the power of attorney or may (b) If the board finds that an employee or
use a different form provided it meets the a professional listed in paragraph 12D-
requirements of Chapter 709, Part II, and 9.018(3)(a), F.A.C., knowingly and willfully
Section 194.034(1), F.S. The Department has filed a petition not authorized by the taxpayer,
adopted Form DR-486POA, Power of the board shall require such employee or
Attorney for Representation Before the Value professional to provide to the board clerk,
Adjustment Board, which is incorporated by before any petition filed by that employee or
reference in Rule 12D-16.002, F.A.C., as a professional is heard, the taxpayer's written
form available to taxpayers for granting the authorization for the employee or
power of attorney. professional to represent the taxpayer. This
(d) An uncompensated person, who has a board requirement shall extend for one year
taxpayer's signed written authorization to after the board's imposition of the
represent the taxpayer, is authorized to sign requirement.
and file a petition on the taxpayer's behalf if, (11) If duplicate petitions are filed on the
at the time the petition is filed, such person same property, the board clerk shall contact
provides a copy of the taxpayer's written the taxpayer and all petitioners to identify
authorization to the board clerk with the whether a person has the taxpayer's
petition or the taxpayer's signed written authorization to file a petition and represent
authorization is contained on the petition the taxpayer, and resolve the issue in
form. This written authorization is valid only accordance with this rule chapter.
for representing a single taxpayer in a single (12)(a) The board clerk shall accept for
assessment year and must identify the units, filing any completed petition that is timely
parcels, or accounts for which the person is submitted on a form approved by the
authorized to represent the taxpayer. A department, with payment if required. If an
taxpayer may use a Department of Revenue incomplete petition is received, the board
form to grant the authorization in writing or clerk shall notify the petitioner and give the
may use a different form provided it meets the petitioner an opportunity to complete the
requirements of Section 194.034(1), F.S. The petition within 10 calendar days. Such
Department has adopted Form DR-486A, completed petition shall be timely if
19
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
completed and filed within the time frame following the mailing of the notification in
provided in the board clerk's notice. writing of the denial of the high-water
(b) A "completed" petition is one that: recharge classification on or before July 1 of
1. Provides information for all the required the year for which the application was filed;
elements that are displayed on the (d) With respect to issues involving the
department's form; denial of a historic property used for
2. Is accompanied by a power of attorney commercial or certain nonprofit purposes
if required; classification application, on or before the
3. Is accompanied by written taxpayer 30th day following the mailing of the
authorization if required; and, notification in writing of the denial of the
4. Is accompanied by the appropriate filing classification on or before July 1 of the year
fee if required. for which the application was filed;
(c) In accepting a petition, the board clerk (e) With respect to issues involving the
shall rely on the licensure information denial of a tax deferral, on or before the 30th
provided by a licensed professional day following the mailing of the notification
representative, the power of attorney in writing of the denial of the deferral
provided by an authorized, compensated application;
person, or the written taxpayer authorization (f) With respect to exemption or
provided by an authorized, uncompensated classification claims relating to an exemption
person. or classification that is not reflected on the
(13) Timely Filing of Petitions. Petitions notice of property taxes, including late filed
related to valuation issues may be filed, and exemption claims, on or before the 25th day
must be accepted by the board clerk, at any following the mailing of the notice of
time during the taxable year on or before the proposed property taxes, or on or before the
25th day following the mailing of the notice 30th day following the mailing of the written
of proposed property taxes. Other petitions notification of the denial of the exemption or
may be filed as follows: classification, whichever date is later; and,
(a) With respect to issues involving the (g) With respect to penalties imposed for
denial of an exemption on or before the 30th filing incorrect information relating to tax
day following the mailing of the written deferrals for homestead, for recreational and
notification of the denial of the exemption on commercial working waterfronts or for
or before July 1 of the year for which the affordable rental housing properties, within
application was filed; 30 days after the penalties are imposed.
(b) With respect to issues involving the (14) Late Filed Petitions.
denial of an agricultural classification (a) The board may not extend the time for
application, on or before the 30th day filing a petition. The board is not authorized
following the mailing of the notification in to set and publish a deadline for late filed
writing of the denial of the agricultural petitions. However, the failure to meet the
classification on or before July 1 of the year statutory deadline for filing a petition to the
for which the application was filed; board does not prevent consideration of such
(c) With respect to issues involving the a petition by the board or special magistrate
denial of a high-water recharge classification when the board or board designee determines
application on or before the 30th day that the petitioner has demonstrated good
20
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
cause justifying consideration and that the cause determinations are made. The board or
delay will not, in fact, be harmful to the a board designee, which includes the board
performance of board functions in the taxing legal counsel or a special magistrate, shall
process. "Good cause" means the verifiable determine whether the petitioner has
showing of extraordinary circumstances, as demonstrated, in writing, good cause
follows: justifying consideration of the petition. If the
1. Personal, family, or business crisis or board or a board designee determines that the
emergency at a critical time or for an petitioner has demonstrated good cause, the
extended period of time that would cause a board clerk shall accept the petition for filing
reasonable person's attention to be diverted and so notify the petitioner and the property
from filing, or appraiser or the tax collector.
2. Physical or mental illness, infirmity, or (e) If the board or a board designee
disability that would reasonably affect the determines that the petitioner has not
petitioner's ability to timely file, or demonstrated good cause, or if the petition is
3. Miscommunication with, or not accompanied by a written explanation for
misinformation received from, the board the delay in filing, the board clerk shall notify
clerk, property appraiser, or their staff the petitioner and the property appraiser or
regarding the necessity or the proper tax collector.
procedure for filing that would cause a (f) A person who files a petition may
reasonable person's attention to be diverted timely file an action in circuit court to
from timely filing, or preserve the right to proceed in circuit court.
4. Any other cause beyond the control of (Sections 193.155(8)(1), 194.036, 194.171(2)
the petitioner that would prevent a reasonably and 19 6.15 1, F.S.).
prudent petitioner from timely filing. (15) Acknowledgement of Timely Filed
(b) The board clerk shall accept but not Petitions. The board clerk shall accept all
schedule for hearing a petition submitted to completed petitions, as defined by statute and
the board after the statutory deadline has subsection (2), of this rule. Upon receipt of a
expired, and shall submit the petition to the completed and filed petition, the board clerk
board or board designee for good cause shall provide to the petitioner an
consideration if the petition is accompanied acknowledgment of receipt of such petition
by a written explanation for the delay in and shall provide to the property appraiser or
filing. Unless scheduled together or by the tax collector a copy of the petition.
same notice, the decision regarding good (16) When the property appraiser receives
cause for late filing of the petition must be the petition from the board clerk, regardless
made before a hearing is scheduled, and the of whether the petitioner initiates the
parties shall be notified of such decision. evidence exchange, the property appraiser
(c) The board clerk shall forward a copy of shall provide to the petitioner a copy of the
completed but untimely filed petitions to the property record card containing information
property appraiser or tax collector at the time relevant to the computation of the current
they are received or upon the determination of assessment, with confidential information
good cause. redacted. The property appraiser shall provide
(d) The board is authorized to, but need such property record card to the petitioner
not, require good cause hearings before good either by sending it to the petitioner or by
21
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
notifying the petitioner how to obtain it make such resources available, and no party is
online. prejudiced.
(17) The board clerk shall send the notice (d) Local procedure may supersede
of hearing such that it will be received by the provisions regarding the number of copies
petitioner no less than twenty-five (25) that must be provided.
calendar days prior to the day of such (3) When a party files a document with
scheduled appearance. The board clerk will the board, other than the petition, that party
have prima facie complied with the shall serve copies of the document to all
requirements of this section if the notice was parties in the proceeding. When a document
deposited in the U.S. mail thirty (30) days is filed that does not clearly indicate it has
prior to the day of such scheduled appearance. been provided to the other party, the board
(18) Copies of the forms incorporated in clerk, board legal counsel, board members
Rule 12D-16.002, F.A.C., may be obtained at and special magistrates shall inform the party
the Department's Internet site: of the requirement to provide to every party
http://floridarevenue.com/dor/property/forms or shall exercise care to ensure that a copy
/. is provided to every party, and that no ex parte
Rulemaking Authority 194.011(5), 194.034(1), communication occurs.
195.027(1) FS. Law Implemented 193.155, 194.011, (4) Any party who elects to file any
194.013, 194.032, 194.034, 194.036, 195.022, document by FAX or other electronic
196.151.1 197.2425 FS. History—New 3-30-10,
Amended 11-1-12, 6-14-16, 3-13-17, 9-19-17, 6-13- transmission shall be responsible for any
22. delay, disruption, or interruption of the
electronic signals and accepts the full risk
12D-9.016 Filing and Service. that the document may not be properly filed
(1) In construing these rules or any order with the board clerk as a result.
of the board, special magistrate, or a board Rulemaking Authority 194.011(5), 194.034(1),
designee, filing shall mean received by the 195.027(1), 213.06(1) FS. Law Implemented
194.0111 194.013, 194.015, 194.032, 194.034,
board clerk during open hours or by the 194.035, 195.022, 195.084, 213.05 FS. History—New
board, special magistrate, or a board designee 3-30-10.
during a meeting or hearing.
(2)(a) Any hand-delivered or mailed 12D-9.017 Ex Parte Communication
document received by the office of the board prohibition.
clerk after close of business as determined (1)(a) No participant, including the
by the board clerk shall be filed the next petitioner, the property appraiser, the board
regular business day. clerk, the special magistrate, a member of a
(b) If the board clerk accepts documents value adjustment board, or other person
filed by FAX or other electronic transmission, directly or indirectly interested in the
documents received on or after 11:59:59 p.m. proceeding, nor anyone authorized to act on
of the day they are due shall be filed the next behalf of any party shall communicate with
regular business day. a member of the board or the special
(c) Any document that is required to be magistrate regarding the issues in the case
filed, served,provided or made available may without the other party being present or
be filed, served, provided or made available without providing a copy of any written
electronically, if the board and the board clerk communication to the other party.
22
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
(b) This rule shall not prohibit internal serving process to obtain jurisdiction over the
communications among the board clerk, taxpayer for the entire value adjustment board
board, special magistrates, and board legal proceedings, including any appeals of a board
counsel, regarding internal operations of the decision by the property appraiser or tax
board and other administrative matters. The collector. However, this does not authorize
special magistrate is specifically authorized the individual, agent, or legal entity to receive
to communicate with the board's legal or access the taxpayer's confidential
counsel or board clerk on legal matters or information without written authorization
other issues regarding a petition. from the taxpayer.
(2) Any attempt by the property (3) Subject to the petition filing
appraiser, tax collector, taxpayer or requirements set forth in this rule chapter, a
taxpayer's representative to provide taxpayer may be represented before the board
information or discuss issues regarding a by one of the persons described in this
petition without the presence of the subsection.
opposing party before or after the hearing, (a)L An employee of the taxpayer or of an
with a member of the board or the special affiliated entity may represent the taxpayer.
magistrate shall be immediately placed on 2. One of the following professionals may
the record by the board member or special represent the taxpayer:
magistrate. a. An attorney who is a member of the
(3) The ex pane communication shall Florida Bar,
not be considered by the board or the special b. A real estate appraiser licensed or
magistrate unless all parties have been certified under Chapter 475, Part II, F.S.,
notified about the ex parte communication, c. A real estate broker licensed under
and no party objects, and all parties have Chapter 475, Part I, F.S., or
an opportunity during the hearing to cross- d. A certified public accountant licensed
examine, object, or otherwise address the under Chapter 473, F.S.
communication. 3. If the taxpayer has authorized an
Rulemaking Authority 194.011(5), 194.034(1), employee or professional, listed in this
195.027(1), 213.06(1) FS. Law Implemented subsection, to file a petition and represent the
194.011, 194.015, 194.032, 194.0345, 194.035 FS. taxpayer and the employee or professional
History—New 3-30-10, Amended 9-19-17.
certifies under penalty of perjury that he or
12D-9.018 Representation of the she has the taxpayer's authorization to file the
Taxpayer. petition on the taxpayer's behalf and
(1) A taxpayer has the right, at the represent the taxpayer, the employee or
taxpayer's own expense, to be represented Professional may file a petition that is not
before the board by a person described in signed by the taxpayer and that is not
accompanied by the taxpayer's written
subsection (3), below. The taxpayer's
representative may present testimony and authorization.
other evidence in support of the petition (b) A person who provides to the board
(2) The authorized individual, agent, or clerk at the time the petition is filed a power
legal entity that signs the petition becomes the of attorney authorizing such person to act on
the taxpayer's behalf, may represent the
agent of the taxpayer for the purpose of
taxpayer. The power of attorney is valid only
23
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
for representing a single taxpayer in a single 194.011, 194.013, 194.0321 194.034, 195.022 FS.
assessment year, and must identify the parcels History New 3-3 0-10, Amended 9-19-17.
or accounts for which the person is authorized Note: Rule 12D-9.019 has been affected by 2025
to represent the taxpayer and must conform to2'
legislation effective January 1, 2026, that makes it a
the requirements of Chapter 709, Part II, F.S. requirement, in counties with a population of 75,000
A taxpayer may use a Department of Revenue or more, for the value adjustment board to offer
form to grant the power of attorney or may remote hearings and allow the petitioner to appear
use a different form, provided it meets the at a hearing using electronic or other communication
equipment upon a petitioner's written request made
requirements of Chapter 709, Part II, and at least 10 calendar days before the hearing. This
Section 194.034(1), F.S. The Department has law requires the notice of hearing to provide
adopted Form DR-486POA, titled Power of information for the petitioner to appear at the
Attorney for Representation Before the Value hearing usiment. ng electronic or other communication
Adjustment Board, which is incorporated b y count es withThesea populaaonrequire less than Iso 75,000 ply in
if the
reference in Rule 12D-16.002, F.A.C., as a county has not opted out as provided. See Chapter
form available to taxpayers for granting the 2025-208, Section 10, Laws of Florida (HB7031),,
power of attorney. effective January 1, 2026.
(c) An uncompensated person who bttp:/�laws.flrules.orq 2025/208 .
provides to the board clerk at the time the 12D-9.019 Scheduling and Notice of a
petition is filed, the taxpayer's written
Hearing.
authorization for such person to act on the (1)(a) The board clerk shall prepare a
taxpayer's behalf, may represent the schedule of appearances before the board or
taxpayer. This written authorization is valid special magistrates based on timely filed
only for representing a single taxpayer in a Petitions, and shall notify each petitioner of
single assessment year and must identify the the scheduled time of appearance. The board
parcels or accounts for which the person is clerk shall simultaneously notify the property
authorized to represent the taxpayer. A appraiser or tax collector. The board clerk
taxpayer may use a Department of Revenue may electronically send this notification to
form to grant the authorization in writing or the petitioner, if the petitioner indicates on his
may use a different form provided it meets the or her petition this means of communication
requirements of Section 194.034(1), F.S. The for receiving notices, materials, and
Department has adopted Form DR-486A, communications.
titled Written Authorization for (b) When scheduling hearings, the board
Representation Before the Value Adjustment clerk shall consider:
Board, which is incorporated by reference in 1. The anticipated amount of time if
Rule 12D-16.002, F.A.C., as a form available indicated on the petition,
to taxpayers for granting the written 2• The experience of the petitioner,
authorization. 3. The complexity of the issues or the
(4) The board clerk may require the use of evidence to be presented,
an agent or representative number to facilitate 4. The number of petitions/parcels to be
scheduling of hearings as long as such use is heard at a single hearing,
not inconsistent with this rule chapter. 5. The efficiency or difficulty for the
Rulemaking Authority 194.011(5), 194.034(1), petitioner of grouping multiple hearings for a
195.027(1), 213.06(1) FS. Law Implemented single petitioner on the same day; and,
24
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
6. The likelihood of withdrawals, and shall be delivered by regular or certified
cancellations of hearings or failure to appear. U.S. mail or personal delivery, or in the
(c)Upon request of a party,the board clerk manner requested by the petitioner on Form
shall consult with the petitioner and the DR-486, so that the notice shall be received
property appraiser or tax collector to ensure by the petitioner no less than twenty-five (25)
that, within the board clerk's judgment, an calendar days prior to the day of such
adequate amount of time is provided for scheduled appearance. The Form DR-486
presenting and considering evidence. series is adopted and incorporated by
(d) In scheduling hearings before specific reference in Rule 12D-16.002, F.A.C. The
special magistrates,the board,board attorney, notice of hearing form shall meet the
and board clerk shall not consider any requirements of this section and shall be
assessment reductions recommended by any subject to approval by the department. The
special magistrate in the current year or in any department provides Form DR-481 as a
previous year. format for the form of such notice. Form DR-
(e) In those counties that use special 48 1, Value Adjustment Board — Notice of
magistrates, after an attorney special Hearing, is adopted and incorporated by
magistrate has produced a recommended reference in Rule 12D-16.002, F.A.C.
decision on a determination that a change of (b) The notice shall include these
ownership under Section 193.155(3), F.S., a elements:
change of ownership or control under Section 1. The parcel number, account number or
193.1554(5) or 193.1555(5), F.S., or a legal address of all properties being heard at
qualifying improvement under Section the scheduled hearing;
193.1555(5), F.S., has occurred, the petition 2. The type of hearing scheduled;
shall be scheduled for a hearing before a real 3. The date and time of the scheduled
property valuation special magistrate for an hearing, however, if the petition has been
administrative review of the value(s), unless scheduled to be heard within a block of time,
the petitioner waives administrative review of the beginning and ending of that block of time
the value. The clerk must notify the petitioner shall be indicated on the notice;
and property appraiser of the scheduled time 4. The time reserved, or instructions on
in the manner described in this rule. This how to obtain this information;
hearing is subject to the single time 5. The location of the hearing, including
reschedule for good cause as provided in this the hearing room number if known, together
rule. In counties that do not use special with board clerk contact information
magistrates the board may proceed directly to including office address and telephone
a valuation hearing where properly noticed as number, for petitioners to request assistance
provided in this rule. in finding hearing rooms;
(2) No hearing shall be scheduled related 6. Instructions on how to obtain a list of
to valuation issues prior to completion by the the potential special magistrates for the type
governing body of each taxing authority of of petition in question;
the public hearing on the tentative budget and 7. A statement of the petitioner's right to
proposed millage rate. participate in the exchange of evidence with
(3)(a) The notice of hearing before the the property appraiser;
value adjustment board shall be in writing,
25
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
8. A statement that the petitioner has the (c) If the board or a board designee
right to reschedule the hearing a single time determines that the request does not show
for good cause as defined in Section good cause, the request will be denied and the
194.032(2)(a), F.S.; board may proceed with the hearing as
9. A statement that Section 194.032(2)(a), scheduled.
F.S., defines "good cause" as circumstances (d) If the board or a board designee
beyond the control of the person seeking to determines that the request demonstrates
reschedule the hearing which reasonably good cause, the request will be granted.
prevent the party from having adequate (e) Requests to reschedule shall be
representation at the hearing; processed without delay and the processing
10. Instructions on bringing copies of shall be accelerated where necessary to
evidence; ensure, if possible, that the parties are
11. Any information necessary to comply provided notice of the determination before
with federal or state disability or accessibility the original hearing time.
acts; and, (f) The board clerk shall give prompt
12. Information regarding where the notice to the parties of the determination as to
petitioner may obtain a copy of the uniform good cause. Form DR-485WCN, Value
rules of procedure. Adjustment Board — Clerk's Notice, is
(4) Each party may reschedule the hearing designated and may be used for this purpose.
a single time for good cause by submitting a Form DR-485WCN is adopted and
written request to the board clerk before the incorporated by reference in Rule 12D-
scheduled appearance or as soon as 16.002, F.A.C.
practicable. As used in this subsection, the (g) If good cause is found, the clerk shall
term "good cause" is defined in Section give immediate notice of cancellation of the
194.032(2)(a), F.S. hearing and shall proceed as provided in
(a) The board clerk shall ascertain if the paragraph (h).
opposing party has been furnished a copy of (h) The clerk must receive any notice of
the request, and if not, shall furnish the conflict dates submitted by a party before
request to the opposing party. The board clerk notice of a rescheduled hearing is sent to both
shall promptly forward the reschedule request parties or before expiration of any period
to the board or a board designee to make a allowed by the clerk or board to both parties
determination as to good cause; for this for such submittal.
determination, the board designee includes (i) The clerk must reschedule considering
the board clerk, board legal counsel or a conflict dates received and should
special magistrate. accommodate a notice of conflict dates when
(b) The board or board designee shall any associated delay will not be prejudicial to
grant the hearing reschedule for any request the board's performance of its functions in the
that qualifies under Section 194.032(2)(a), taxing process.
F.S. The board or board designee may act (j) The board clerk is responsible for
upon the request based on its face and notifying the parties of any rescheduling and
whether it meets the provisions for good will issue a notice of hearing with the new
cause on its face. hearing date which shall, if possible, be the
earliest date that is convenient for all parties.
26
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
(k) When rescheduling hearings under this to find that a reasonable time has elapsed
rule, if the parties are unable to agree on an based on other commitments, appointments
earlier date, the board clerk is authorized to or hearings of the petitioner, lateness in the
schedule the hearing and send a notice of such day, and other hearings waiting to be heard
hearing by regular or certified U.S. mail or earlier than the petitioner's hearing with the
personal delivery, or in the manner requested board or special magistrate. If his or her
by the petitioner on the petition Form DR- petition has not been heard within a
486, so that the notice shall be received by the reasonable time, the petitioner may request to
petitioner no less than fifteen (15) calendar be heard immediately. If the board clerk finds
days prior to the day of such scheduled a reasonable time has elapsed and petitioner
appearance, unless this notice is waived by is not heard, the board clerk shall reschedule
both parties. the petitioner's hearing. A reasonable time
(1) The clerk is authorized to inquire if a must not exceed two hours. After two hours,
party wants their evidence considered in the the petitioner has the right to inform the board
event of their absence from the hearing. chairperson, or the clerk as board designee,
(m) The clerk is authorized to ask the that he or she intends to leave. If the petitioner
parties if they will waive the 15 days' notice chooses to leave, the petitioner must first
for rescheduled hearings; however,the parties inform the board chairperson or clerk that he
are not required to do so. or she intends to leave. The clerk must not list
(n) A party must not assume the request to the petitioner as a no show. If the hearing does
reschedule has been granted until notified by not commence within two hours and the
the clerk. petitioner leaves, the clerk must reschedule
(5) If a hearing is rescheduled by a party, the hearing.
the board clerk must notify the petitioner of (c) A rescheduling under this subsection is
the rescheduled time in the manner referenced not a request by a party to reschedule as
in subsection (3), so that the notice shall be provided in subsection (4).
received no less than fifteen (15) calendar (d) A petitioner is not required to wait any
days prior to the day of such rescheduled length of time as a prerequisite to filing an
appearance, unless this notice is waived by action in circuit court.
both parties. (8) Copies of the forms incorporated in
(6) If a hearing is rescheduled, the Rule 12D-16.002, F.A.C., maybe obtained at
deadlines for the exchange of evidence shall the Department's Internet site:
be computed from the new hearing date, if bttpL//floridarevenue.com/dor/p rop erty/forms
__
time permits. ................
/.
(7)(a) If a petitioner's hearing does not Rulemaking Authority 194.011(5), 194.034(1),
commence as scheduled, the board clerk is 195.027(1), 213.06(1) FS. Law Implemented
authorized to reschedule the hearing. 194.01 1, 194.015, 194.032, 194.0341 195.022 FS.
History New 3-30-10, Amended 9-26-11, 6-14-16,
(b) In no event shall a petitioner be Section 15, Chapter 2016-128, Laws of Florida, 7-1-
required to wait more than a reasonable time 16, 3-13-17, 9-19-17.
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
27
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
Note: Rule 12D-9A20 has been superseded by 2025 adjustment board or special magistrate to
legislation effective September 1, 2025, that makes exclude the petitioner's evidence. However,
it mandatory for the property appraiser to provide under Section 194.034(1)(h), F.S., if the
the property appraiser's evidence to the petitioner at
least 15 days before the hearing. Florida Statutes property appraiser asks in writing for specific
now require both the petitioner and the property evidence before the hearing in connection
appraiser to provide their evidence to each other, With a filed petition, and the petitioner has
without any preconditions. Petitioners MUST submit, this evidence and knowingly refuses to
to the property appraiser, the petitioner's list of
evidence to be presented at the hearing, a summary Provide it to the property appraiser a
of evidence to be presented by witnesses, and copies reasonable time before the hearing, the
of all documentation to be presented at the hearing. evidence cannot be presented by the
This includes documents to be used as evidence that petitioner or accepted for consideration by the
the property appraiser specifically requested in board or special magistrate. Reasonableness
writing from the petitioner. Due to the new statutory
provisions effective September 1, 2025, any shall be determined by whether the material
inconsistent provisions in Rules 12D-9.020 and 12D- can be reviewed, investigated, and responded
9.025 will NOT be effective on September 1, 2025, to or rebutted in the time frame remaining
and thereafter. See Chapter 2025-208, Section 7, before the hearing. These requirements are
Laws of Florida (HB7031), effective September 1, more specifically described in subsection (8),
2025. b=�//laws.flrules.ora/2025/208 .
12D-9.020 Exchange of Evidence. of this rule, and in paragraphs 12D-
(1)(a)1. At least 15 days before a petition 9.025(4)(a) and (f), F.A.C.
hearing, the petitioner shall provide to the (2)(a)If the property appraiser receives the
property appraiser a list of evidence to be Petitioner's documentation as described inparagraph
presented at the hearing, a summary of (1)(a), and if requested in writing
evidence to be presented by witnesses, and by the petitioner, the property appraiser shall,
copies of all documentation to be presented at no later than seven (7) days before the
the hearing. hearing, provide to the petitioner a list of
2. To calculate the fifteen (15) days, the evidence to be presented at the hearing, a
petitioner shall use calendar days and shall summary of evidence to be presented by
not include the day of the hearing in the Witnesses, and copies of all documentation to
calculation, and shall count backwards from be presented by the property appraiser at the
the day of the hearing. The last day of the hearing. The evidence list must contain the
period shall be included unless it is a current property record card. There is no
Saturday, Sunday, or legal holiday, in which specific form or format required for the
event the period shall run until the end of the Petitioner's written request.
next previous day that is neither a Saturday, (b) To calculate the seven (7) days, the
Sunday, or legal holiday. property appraiser shall use calendar days and
(b) A petitioner's noncompliance with shall not include the day of the hearing in the
paragraph (1)(a), does not affect the calculation, and shall count backwards from
petitioner's right to receive a copy of the the day of the hearing. The last day of the
current property record card from the Period so computed shall be included unless
property appraiser as described in Section it is a Saturday, Sunday, or legal holiday, in
194.032(2)(a), F.S. which event the period shall run until the end
(c) A petitioner's noncompliance with of the next previous day which is neither a
paragraph (1)(a), does not authorize a value Saturday, Sunday, or legal holiday.
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(3)(a) If the petitioner does not provide the evidence presented at such hearing. "General
information to the property appraiser action" means a prearranged course of
described in paragraph (1)(a), the property conduct not based on evidence received in a
appraiser need not provide the information to specific case at a scheduled hearing on a
the petitioner as described in subsection (2). petition.
(b) If the property appraiser does not (7) A property appraiser shall not use at a
provide the information to the petitioner hearing evidence that was not supplied to the
within the time required by paragraph (2)(b), petitioner as required. The remedy for such
the hearing shall be rescheduled to allow the noncompliance shall be a rescheduling of the
petitioner additional time to review the hearing to allow the petitioner an opportunity
property appraiser's evidence. to review the information of the property
(4) By agreement of the parties the appraiser.
evidence exchanged under this rule section (8) No petitioner may present for
shall be delivered by regular or certified U.S. consideration, nor may a board or special
mail, personal delivery, overnight mail, FAX magistrate accept for consideration,
or email. The petitioner and property testimony or other evidentiary materials that
appraiser may agree to a different timing and were specifically requested of the petitioner
method of exchange. "Provided" means in writing by the property appraiser in
received by the party not later than the time connection with a filed petition, of which the
frame provided in this rule section. If either petitioner had knowledge and denied to the
party does not designate a desired manner for property appraiser. Such evidentiary
receiving information in the evidence materials shall be considered timely if
exchange, the information shall be provided provided to the property appraiser no later
by U.S. mail. The property appraiser shall than fifteen (15) days before the hearing in
provide the information at the address listed accordance with the exchange of evidence
on the petition form for the petitioner. rules in this section. If provided to the
(5)Level of detail on evidence summaries: property appraiser less than fifteen (15) days
The summaries of evidence to be presented before the hearing, such materials shall be
by witnesses for the petitioner and the considered timely if the board or special
property appraiser under this rule section magistrate determines they were provided a
shall be sufficiently detailed as to reasonably reasonable time before the hearing, as
inform a party of the general subject matter of described in paragraph 12D-9.025(4)(f),
the witness' testimony, and the name and F.A.C. A petitioner's ability to introduce the
address of the witness. evidence, requested of the petitioner in
(6) Hearing procedures: Neither the board writing by the property appraiser, is lost if not
nor the special magistrate shall take any provided to the property appraiser as
general action regarding compliance with this described in this paragraph. This provision
section, but any action on each petition shall does not preclude rebuttal evidence that was
be considered on a case by case basis. Any not specifically requested of the petitioner by
action shall be based on a consideration of the property appraiser.
whether there has been a substantial (9)As the trier of fact, the board or special
noncompliance with this section, and shall be magistrate may independently rule on the
taken at a scheduled hearing and based on admissibility and use of evidence. If the board
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or special magistrate has any questions portability assessment difference transfer, or
relating to the admissibility and use of deferral, the property appraiser or tax
evidence, the board or special magistrate collector shall issue the petitioner a notice
should consult with the board legal counsel. granting said exemption, classification,
The basis for any ruling on admissibility of portability assessment difference transfer, or
evidence must be reflected in the record. deferral and shall file with the board clerk a
Rulemaking Authority 194.011(5), 194.034(1), notice that the petition was acknowledged as
195.027(1), 213.06(1) FS. Law Implemented correct. The board clerk shall cancel the
194.011, 194.01 S, 194.0321 194.034, 194.0351 hearing upon receiving the notice of
195.022 FS. History—New 3-30-10, Amended 6-14- acknowledgement and there shall be no
161 4-10-18. g
further proceeding on the matter
12D-9.021 Withdrawn or Settled acknowledged as correct.
Petitions; Petitions Acknowledged as (4) If parties do not file a notice of
Correct; Non-Appearance; Summary Withdrawal or notice of acknowledgement
Disposition of Petitions. but indicate the same at the hearing, the
(1) A petitioner may withdraw a board or special magistrate shall so state on
petition prior to the scheduled hearing. the hearing record and shall not proceed with
Form DR- 485WI is prescribed by the the hearing and shall not issue a decision. If
department for such purpose; however, other a petition is withdrawn or acknowledged as
written or electronic means may be used. correct under subsection (1), (2), or (3), or
Form DR-485WI is adopted and incorporated settlement is reached and filed by the parties,
by reference in Rule 12D-16.002, F.A.C. at any time before a recommended decision
Form DR-485WI shall indicate the reason for or final board decision is issued, the board,
the withdrawal as one of the following: special magistrate or clerk need not issue such
(a) Petitioner agrees with the decision. The board clerk shall list and
determination of the property appraiser or tax report all withdrawals, settlements,
collector; acknowledgements of correctness as
(b) Petitioner and property appraiser or Withdrawn or settled petitions. Settled
tax collector have reached a settlement of the Petitions shall include those acknowledged as
issues; correct by the property appraiser or tax
(c) Petitioner does not agree with the collector.
decision or assessment of the property (5) For all withdrawn or settled
appraiser or tax collector but no longer Petitions, a special magistrate shall not
wishes to pursue a remedy through the value Produce a recommended decision and the
adjustment board process; or board shall not produce a final decision.
(d) Other specified reason. (6) When a petitioner does not appear
(2) The board clerk shall cancel the by the commencement of a scheduled
hearing upon receiving a notice of withdrawal hearing and the petitioner has not indicated
from the petitioner and there shall be no a desire to have their petition heard without
further proceeding on the matter. their attendance and a good cause request is
(3) If a property appraiser or tax collector not pending, the board or the special
agrees with a petition challenging a decision magistrate shall not commence or proceed
to deny an exemption, classification, With the hearing and shall produce a decision
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or recommended decision as described in
this section. If the petitioner makes a good Rulemaking Authority 194.011(5), 194.034(1),
cause request before the decision, if no 194.034, 195.027(1) FS. Law Implemented 193.155,
special magistrate is used, or recommended 194.0111 194.032, 194.037, 213.05 FS. History—New
decision, if a special magistrate is used, is 3-30-10.
issued, the board or board designee shall 12D-9.022 Disqualification or Recusal
rule on the good cause request before of Special Magistrates or Board
determining that the decision or Members.
recommended decision should be set aside (1) If either the petitioner or the property
and that the hearing should be rescheduled, appraiser communicates a reasonable belief
or that the board or special magistrate should that a special magistrate does not possess the
issue the decision or recommended decision. statutory qualifications in accordance with
(7) When a petitioner does not appear Sections 194.03 5 and 475.6ll(1)(h) and (i),
by the commencement of a scheduled F.S., to conduct a particular proceeding, the
hearing and a good cause request is pending, basis for that belief shall be included in the
the board or board designee shall rule on the record of the proceeding or submitted prior to
good cause request before determining that the hearing in writing to the board legal
the hearing should be rescheduled or that the counsel.
board or special magistrate should issue a (2)(a)Upon review, if the board or its legal
decision or recommended decision. counsel determines that the original special
(a) If the board or board designee finds magistrate does not meet the statutory
good cause for the petitioner's failure to requirements and qualifications, the board or
appear, the board clerk shall reschedule the legal counsel shall enter into the record an
hearing. instruction to the board clerk to reschedule
(b) If the board or board designee does the petition before a different special
not find good cause for the petitioner's failure magistrate to hear or rehear the petition
to appear, the board or special magistrate without considering actions that may have
shall issue a decision or recommended occurred during any previous hearing.
decision. (b) Upon review, if the board or its legal
(8) Decisions issued under subsection counsel determines that the special magistrate
(6) or (7) shall not be treated as withdrawn does meet the statutory requirements and
or settled petitions and shall contain: qualifications, such determination shall be
(a) A finding of fact that the petitioner issued in writing and placed in the record, and
did not appear at the hearing and did not state the special magistrate will conduct the
good cause; and hearing, or, if a hearing was already held, the
(b) A conclusion of law that the relief is recommended decision will be forwarded to
denied and the decision is being issued in the board in accordance with these rules.
order that any right the petitioner may have to (3) Board members and special
bring an action in circuit court is not impaired. magistrates shall recuse themselves from
(9) Copies of the forms incorporated in hearing a petition when they have a conflict
Rule 12D-16.002, F.A.C., may be obtained of interest or an appearance of a conflict of
at the Department's internet site: interest.
http://floridarevenue.com/dor/property/fonns
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(4)(a) If either the petitioner or the actions that may have occurred during any
property appraiser communicates a previous hearing on the same petition.
reasonable belief that a board member or (5) A rescheduling for disqualification or
special magistrate has a bias, prejudice or recusal shall not be treated as the one time
conflict of interest, the basis for that belief rescheduling to which a petitioner has a right
shall be stated in the record of the proceeding upon timely request under Section
or submitted prior to the hearing in writing to 194.032(2),F.S.
the board legal counsel. Rulemaking Authority 194.011(5), 194.034(1),
(b) If the board member or special 195.027(1), 213.06(1) FS. Law Implemented
magistrate agrees with the basis stated in the 194.011, 194.0321 194.0341 194.0351 213.05,
record, the board member or special 475.611, FS. History—New 3-30-10.
magistrate shall recuse himself or herself on 12D-9.023 Hearings Before Board or
the record. A special magistrate who recuses Special Magistrates.
himself or herself shall close the hearing on (1) Hearing rooms, office space,
the record and notify the board clerk of the computer systems, personnel, and other
recusal. Upon a board member's recusal, the resources used for any of the board's
hearing shall go forward if there is a quorum. functions shall be controlled by the board
Upon a special magistrate's recusal, or a through the board clerk of the value
board member's recusal that results in a adjustment board. The board clerk shall
quorum not being present, the board clerk perform his or her duties in a manner to avoid
shall reschedule the hearing. the appearance of a conflict of interest. The
(c) If the board member or special board clerk shall not use the resources of the
magistrate questions the need for recusal, the property appraiser's or tax collector's office
board member or special magistrate shall and shall not allow the property appraiser or
request an immediate determination on the tax collector to control or influence any part
matter from the board's legal counsel. of the value adjustment board process.
(d) Upon review, if the board legal (2) Boards and special magistrates shall
counsel: adhere as closely as possible to the schedule
1. Determines that a recusal is necessary, of hearings established by the board clerk but
the board member or special magistrate shall must ensure that adequate time is allowed for
recuse himself or herself and the board clerk parties to present evidence and for the board
shall reschedule the hearing; or or special magistrate to consider the admitted
2. Is uncertain whether recusal is evidence. If the board or special magistrate
necessary, the board member or special determines from the petition form that the
magistrate shall recuse himself or herself and hearing has been scheduled for less time than
the board clerk shall reschedule the hearing; the petitioner requested on the petition, the
or board or special magistrate must consider
3. Determines the recusal is whether the hearing should be extended or
unnecessary, the board legal counsel shall continued to provide additional time.
set forth the basis upon which the request was Rulemaking Authority 194.011(S), 194.034(1),
not based on sufficient facts or reasons. 195.027(1), 213.06(1) FS. Law Implemented
(e) In a rescheduled hearing, the board 194.011, 194.032, 194.034, 195.022, 195.084,
or special magistrate shall not consider any 213.05 FS. History New 3-30-10.
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agreement of the parties while the record is
12D-9.024 Procedures for open; and
Commencement of a Hearing. (e) States that the law requires the board
(1) If all parties are present and the or special magistrate to evaluate the relevance
petition is not withdrawn or settled, a hearing and credibility of the evidence in deciding the
on the petition shall commence. results of the petition.
(2) The hearing shall be open to the (6) The board or special magistrate
public. shall ask the parties if they have any
(3) Upon the request of either party, a questions regarding the verbal or written
special magistrate shall swear in all witnesses overview of the procedures for the hearing.
in that proceeding on the record. Upon such (7) After the opening statement, and
request and if the witness has been sworn clarification of any questions with the parties,
in during an earlier hearing, it shall be the board or special magistrate shall proceed
sufficient for the special magistrate to with the hearing. The property appraiser
remind the witness that he or she is still under shall indicate for the record his or her
oath. determination of just value, classified use
(4) Before or at the start of the hearing, value, tax exemption, property classification,
the board, the board's designee or the special or "portability" assessment difference, or
magistrate shall give a short overview deferral or penalties. Under subsection
verbally or in writing of the rules of 194.301(1), F.S., in a hearing on just,
procedure and any administrative issues classified use, or assessed value, the first
necessary to conduct the hearing. issue to be considered is whether the property
(5) Before or at the start of the hearing, appraiser establishes a presumption of
unless waived by the parties, the board or correctness for the assessment. The
special magistrate shall make an opening property appraiser shall present evidence on
statement or provide a brochure or taxpayer this issue first.
information sheet that: (8) If at any point in a hearing or
(a) States the board or special proceeding the petitioner withdraws the
magistrate is an independent, impartial, and petition or the parties agree to settlement, the
unbiased hearing body or officer, as petition becomes a withdrawn or settled
applicable; petition and the hearing or proceeding shall
(b) States the board or special magistrate end. The board or special magistrate shall
does not work for the property appraiser or state or note for the record that the petition is
tax collector, is independent of the property withdrawn or settled, shall not proceed with
appraiser or tax collector, and is not the hearing, shall not consider the petition,
influenced by the property appraiser or tax and shall not produce a decision or
collector; recommended decision.
(c) States the hearing will be conducted in (9)(a) If the petitioner does not appear by
an orderly, fair, and unbiased manner; the commencement of a scheduled hearing,
(d) States that the law does not allow the board or special magistrate shall not
the board or special magistrate to review commence the hearing and shall proceed
any evidence unless it is presented on the under the requirements set forth in subsection
record at the hearing or presented upon 12D-9.021(6), F.A.C., unless:
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1. The petition is on a "portability" the property appraiser or tax collector. If the
assessment difference transfer in which the petitioner elects to have the hearing
previous homestead is the subject of the rescheduled, the board clerk shall reschedule
petition and is located in a county other than the hearing. If the petitioner elects to proceed
the county where the new homestead is with the hearing without the property
located. Requirements specific to hearings on appraiser or tax collector, the board or
such petitions are set forth in subsection 12D- special magistrate shall proceed with the
9.028(6), F.A.C.; or hearing and shall produce a decision or
2. The petitioner has indicated that he or recommended decision.
she does not wish to appear at the hearing, but (11) In any hearing conducted without
would like for the board or special one of the parties present, the board or
magistrate to consider evidence submitted special magistrate must take into
by the petitioner. consideration the inability of the opposing
(b) A petitioner who has indicated that he party to cross- examine the non-appearing
or she does not wish to appear at the hearing, party in determining the sufficiency of the
but would like for the board or special evidence of the non- appearing party.
magistrate to consider his or her evidence, Rulemaking Authority 194.01l(S), 194.034(1),
shall submit his or her evidence to the board 195.027(1), 213.06(1) FS. Law Implemented
clerk and property appraiser before the 194.011, 194.032, 194.034, 195.022, 195.084,
hearing. 213.05 FS. History—New 3-30-10.
The board clerk shall: Note: Rule 12D-9.025 has been superseded by 2025
1. Keep the petitioner's evidence as part legislation effective September 1, 2025, that makes
of the petition file; it mandatory for the property appraiser to provide
2. Notify the board or special magistrate the property appraiser's evidence to the petitioner at
before or at the hearingthat the etitioner has least 15 days before the hearing. Florida Statutes
p now require both the petitioner and the property
indicated he or she will not appear at the appraiser to provide their evidence to each other,
hearing, but would like for the board or without any preconditions. Petitioners MUST submit,
special magistrate to consider his or her to the property appraiser, the petitioner's list of
evidence at the hearing; and evidence to be presented at the hearing, a summary
of evidence to be presented by witnesses, and copies
3. Give the evidence to the board or of all documentation to be presented at the hearing.
special magistrate at the beginning of the This includes documents to be used as evidence that
hearing. the property appraiser specifically requested in
(10) If the property appraiser or tax Writing from the petitioner. Due to the new statutory
collector does not appear by the Provisions effective September 1, 2025, any
inconsistent provisions in Rules 12D-9.020 and 12D-
commencement of a scheduled hearing, 9,025 will NOT be effective on September 1, 2025,
except a good cause hearing, the board or and thereafter. See Chapter 2025-208, Section 7,
special magistrate shall state on the record Laws of Florida (1-1137031). effective September 1,
that the property appraiser or tax collector did 2025. b=:�laws.f�lrul�es.�orq/2025/208 .
not appear at the hearing. Then, the board or 12D-9.025 Procedures for Conducting
special magistrate shall request the petitioner a Hearing; Presentation of Evidence;
to state for the record whether he or she Testimony of Witnesses.
wants to have the hearing rescheduled or (1) As part of administrative reviews, the
wants to proceed with the hearing without board or special magistrate must:
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
(a) Review the evidence presented by the question during the hearing and consult with
parties; board legal counsel after the hearing.
(b) Determine whether the evidence (3)(a) In a board or special magistrate
presented is admissible; hearing, the petitioner is responsible for
(c) Admit the evidence that is admissible, presenting relevant and credible evidence in
and identify the evidence presented to support of his or her belief that the property
indicate that it is admitted or not admitted; appraiser's determination is incorrect. The
and property appraiser is responsible for
(d) Consider the admitted evidence. presenting relevant and credible evidence in
(2)(a) In these rules, the term "admitted support of his or her determination.
evidence" means evidence that has been (b) Under Section 194.301, F.S.,
admitted into the record for consideration by "preponderance of the evidence" is the
the board or special magistrate. Board and standard of proof that applies in assessment
special magistrate proceedings are not challenges. The "clear and convincing
controlled by strict rules of evidence and evidence" standard of proof no longer
procedure. Formal rules of evidence shall not applies, starting with 2009 assessments. A
apply, but fundamental due process shall be taxpayer shall never have the burden of
observed and shall govern the proceedings. proving that the property appraiser's
(b) For administrative reviews, "relevant assessment is not supported by any
evidence" is evidence that is reasonably reasonable hypothesis of a legal assessment.
related, directly or indirectly, to the statutory (4)(a) No evidence shall be considered by
criteria that apply to the issue under review. the board or special magistrate except when
This description means the evidence meets or presented and admitted during the time
exceeds a minimum level of relevance scheduled for the petitioner's hearing, or at a
necessary to be admitted for consideration, time when the petitioner has been given
but does not necessarily mean that the reasonable notice. The petitioner may still
evidence has sufficient relevance to legally present evidence if he or she does not
justify a particular conclusion. participate in the evidence exchange.
(c) Rebuttal evidence is relevant evidence However, if the property appraiser asks in
used solely to disprove or contradict the writing for specific evidence before the
original evidence presented by an opposing hearing in connection with a filed petition,
party. and the petitioner has this evidence and
(d) As the trier of fact, the board or special refuses to provide it to the property appraiser,
magistrate may independently rule on the the evidence cannot be presented by the
admissibility and use of evidence. If the board petitioner or accepted for consideration by the
or special magistrate has any questions board or special magistrate. These
relating to the admissibility and use of requirements are more specifically described
evidence, the board or special magistrate in paragraph (f) below.
should consult with the board legal counsel. (b)If a party submits evidence to the board
The basis for any ruling on admissibility of clerk prior to the hearing, the board or special
evidence must be reflected in the record. The magistrate shall not review or consider such
special magistrate may delay ruling on the evidence prior to the hearing.
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(c) In order to be reviewed by the board or a hearing. Any exchange of evidence should
special magistrate, any evidence filed with occur between the parties and such evidence
the board clerk shall be brought to the hearing is not part of the record until presented by the
by the party. This requirement shall not apply offering party and deemed admissible at the
where: hearing.
1. A petitioner does not appear at a hearing (f)1. No petitioner shall present for
on a "portability" assessment difference consideration, nor shall the board or special
transfer petition in which the previous magistrate accept for consideration,
homestead is the subject of the petition and is testimony or other evidentiary materials that
located in a county other than the county were specifically requested of the petitioner
where the new homestead is located. in writing by the property appraiser in
Requirements specific to hearings on such connection with a filed petition, of which the
petitions are set forth in subsection 12D- petitioner had knowledge and denied to the
9.028(6), F.A.C.; or property appraiser. Such evidentiary
2. A petitioner has indicated that he or she materials shall be considered timely if
does not wish to appear at the hearing but provided to the property appraiser no later
would like for the board or special magistrate than fifteen (15) days before the hearing in
to consider evidence submitted by the accordance with the exchange of evidence
petitioner. rules in Rule 12D-9.020, F.A.C., and, if
(d) A petitioner who has indicated that he provided to the property appraiser less than
or she does not wish to appear at the hearing, fifteen (15) days before the hearing, shall be
but would like for the board or special considered timely if the board or special
magistrate to consider his or her evidence, magistrate determines they were provided a
shall submit his or her evidence to the board reasonable time before the hearing. A
clerk before the hearing. petitioner's ability to introduce the evidence,
The board clerk shall: requested of the petitioner in writing by the
1. Keep the petitioner's evidence as part of property appraiser, is lost if not provided to
the petition file; the property appraiser as described in this
2. Notify the board or special magistrate paragraph. This provision does not preclude
before or at the hearing that the petitioner has rebuttal evidence that was not specifically
indicated he or she will not appear at the requested of the petitioner by the property
hearing, but would like for the board or appraiser. For purposes of this rule and Rule
special magistrate to consider his or her 12D-9.020, F.A.C., reasonableness shall be
evidence at the hearing; and assumed if the property appraiser does not
3. Give the evidence to the board or object. Otherwise, reasonableness shall be
special magistrate at the beginning of the determined by whether the material can be
hearing. reviewed, investigated, and responded to or
(e) The board clerk may provide an rebutted in the time frame remaining before
electronic system for the filing and retrieval the hearing. If a petitioner has acted in good
of evidence for the convenience of the parties, faith and not denied evidence to the property
but such evidence shall not be considered part appraiser prior to the hearing, as provided by
of the record and shall not be reviewed by the Section 194.034(1)(h), F.S., but wishes to
board or special magistrate until presented at submit evidence at the hearing which is of a
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nature that would require investigation or (b) If additional hearing time is necessary,
verification by the property appraiser, then the the hearing must be completed at the date,
special magistrate may allow the hearing to be place, and time agreed upon for presenting the
recessed and, if necessary, rescheduled so that additional evidence to the board or special
the property appraiser may review such magistrate for consideration.
evidence. (c) In a petition to decrease the just value,
2. A property appraiser shall not present the following limitations shall apply if the
undisclosed evidence that was not supplied to property appraiser seeks to present additional
the petitioner as required under the evidence evidence that was unexpectedly discovered
exchange rule, Rule 12D-9.020, F.A.C. The and that would increase the assessment.
remedy for such noncompliance shall be a 1. The board or special magistrate shall
rescheduling of the hearing to allow the ensure that such additional evidence is limited
petitioner an opportunity to review the to a correction of a factual error discovered in
information of the property appraiser. the physical attributes of the petitioned
(g) An appraisal report shall not be property; a change in the property appraiser's
submitted as evidence in a value adjustment judgment is not such a correction and shall
board proceeding in any tax year in which the not justify an increase in the assessment.
person who performed the appraisal serves as 2. A notice of revised proposed
a special magistrate to that county value assessment shall be made and provided to the
adjustment board for the same tax year. petitioner in accordance with the notice
Accordingly, in that tax year the board and provisions set out in Florida Statutes for
any special magistrate in that county shall not notices of proposed property taxes.
admit such appraisal report into evidence and 3. Along with the notice of revised
shall not consider any such appraisal report. proposed assessment, the property appraiser
(5) When testimony is presented at a shall provide to the petitioner a copy of the
hearing, each party shall have the right to revised property record card containing
cross-examine any witness. information relevant to the computation of the
(6)(a) By agreement of the parties entered revised proposed assessment, with
in the record, the board or special magistrate confidential information redacted. The
may leave the record open and postpone property appraiser shall provide such revised
completion of the hearing to a date certain to property record card to the petitioner either by
allow a party to collect and provide additional sending it to the petitioner or by notifying the
relevant and credible evidence. Such petitioner how to obtain it online.
postponements shall be limited to instances 4. A new hearing shall be scheduled and
where, after completing original notice of the hearing shall be sent to the
presentations of evidence, the parties agree to petitioner.
the collection and submittal of additional, 5. The evidence exchange procedures in
specific factual evidence for consideration by Rule 12D-9.020, F.A.C., shall be available.
the board or special magistrate. In lieu of 6. The back assessment procedure in
completing the hearing, upon agreement of Section 193.092, F.S., shall be used for any
the parties the board or special magistrate is assessment already certified.
authorized to consider such evidence without (d) In a petition to increase the just value,
further hearing. the property appraiser may provide an
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increased just value to the petitioner before (a) If the board or special magistrate
the hearing or at the hearing. In such case, if determines that the amount of additional time
the petitioner agrees with the property needed to conclude the hearing would not
appraiser's increasedjust value, the petitioner unreasonably disrupt other hearings, the
may settle or withdraw the petition. If the board or special magistrate is authorized to
petitioner does not agree with the property proceed with conclusion of the hearing.
appraiser's increased just value, the hearing (b) If the board or special magistrate
shall not be canceled on that ground. This determines that the amount of additional time
provision applies only in petitions to increase needed to conclude the hearing would
the just value. unreasonably disrupt other hearings, the
(7)(a) The board or special magistrate board or special magistrate shall so state on
shall receive, identify for the record, and the record and shall notify the board clerk to
retain all exhibits presented during the reschedule the conclusion of the hearing to a
hearing and send them to the board clerk time as scheduled and noticed by the board
along with the recommended decision or final clerk.
decision. Upon agreement of the parties, the (9) The board or special magistrate shall
board clerk is authorized to make an not be required to make, at any time during a
electronic representation of evidence that is hearing, any oral or written finding,
difficult to store or maintain. conclusion, decision, or reason for decision.
(b) The board or special magistrate shall The board or special magistrate has the
have the authority, at a hearing, to ask discretion to determine whether to make such
questions at any time of either party, the determinations during a hearing or to consider
witnesses, or board staff. When asking the petition and evidence further after the
questions, the board or special magistrate hearing and then make such determinations.
shall not show bias for or against any party or (10) For purposes of reporting board
witness. The board or special magistrate shall action on decisions and on the notice of tax
limit the content of any question asked of a impact, the value as reflected on the initial
party or witness to matters reasonably related, roll shall mean the property appraiser's
directly or indirectly, to matters already in the determination as presented at the
record. commencement of the hearing or as reduced
(c) Representatives of interested by the property appraiser during the hearing,
municipalities may be heard as provided in or as increased by the property appraiser
Section 193.116, F.S. during the hearing as provided in subsection
(8) Unless a board or special magistrate (6), but before a decision by the board or a
determines that additional time is necessary, recommended decision by the special
the board or special magistrate shall conclude magistrate. See Rule 12D-9.038, F.A.C.
all hearings at the end of the time scheduled Rulemaking Authority 194.011(5), 194.034(1),
for the hearing. If a hearing is not concluded 195.027(1) FS. Law Implemented 193.092, 194.011,
by the end of the time scheduled, the board or 194.0321 194.0341, 194.035 FS. History—New 3-30-
special magistrate shall determine the amount 10, Amended 6-14-16, 9-19-17, 8-17-21, 11-26-23.
of additional time needed to conclude the Note: Rule 12D-9.026 has been superseded by 2025
hearing. legislation effective January 1, 2026, that makes it a
requirement, in counties with a population of 75,000
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
or more, for the value adjustment board to offer the board or special magistrate allows a party
remote hearings and allow the petitioner to appear to appear by telephone, all members of the
at a hearing using electronic or other communication board in the hearing or the special magistrate
equipment upon a petitioner's written request made
at least 10 calendar days before the hearing. This must be physically present in the hearing
law requires the notice of hearing to provide room. Unless required by other provisions
information for the petitioner to appear at the of state or federal law, the board clerk need
hearing using electronic or other communication not comply with such a request if such
equipment. These requirements also apply in
counties with a population less than 75,000 if the telephonic or electronic media are not
county has not opted out as provided. See Chapter reasonably available.
2025-208, Section 10, Laws of Florida (HB7031), (b) The parties must also all agree on the
effective January 1, 2026. methods for swearing witnesses, presenting
bUP!. L1aws.flrules.orgL2025/208 . evidence, and placing testimony on the
12D-9.026 Procedures for Conducting a record. Such methods must comply with
Hearing by Electronic Media., the provisions of this rule chapter. The
(1) Hearings conducted by electronic agreement of the parties must include which
media shall occur only under the conditions parties must appear by telephonic or other
set forth in this rule section. electronic media, and which parties will be
(a) The board must approve and have present in the hearing room.
available the necessary equipment and (4) Such hearings must be open to the
procedures. public either by providing the ability for
(b) The special magistrate, if one is interested members of the public to join
used, must agree in each case to the
the hearing electronically or to monitor the
electronic hearing. hearing at the location of the board or special
(c) The board must reasonably magistrate.
accommodate parties that have hardship or Rulemaking Authority 194.011(5), 194.034(1),
lack necessary equipment or ability to access 195.027(1), 213.06(1) FS. Law Implemented
equipment. The board must provide a 194.011, 194.032, 194.034, 195.035, 195.022,
physical location at which a party may 195.084, 213.05 FS. History—New 3-30-10.
appear, if requested.
(2) For any hearing conducted by 12D-9.027 Process of Administrative
electronic media, the board shall ensure that Review.,
all equipment is adequate and functional for (1) This section sets forth the sequence
allowing clear communication among the of general procedural steps for administrative
participants and for creating the hearing reviews. This order of steps applies to: the
records required by law. The board consideration of evidence, the development
procedures shall specify the time period of conclusions, and the production of written
within which a party must request to appear decisions. The board or special magistrate
at a hearing by electronic media. shall follow this general sequence in order
(3) Consistent with board equipment and to fulfill the procedural requirements of
procedures: Section 194.301, F.S. The following
(a) Any party may request to appear at a subsections set forth the steps for
hearing before a board or special magistrate, administrative reviews of:
using telephonic or other electronic media. If (a) Just valuations in subsection (2);
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
(b) Classified use valuations, and the presumption of correctness is overcome,
assessed valuations of limited increase the board or special magistrate shall
property, in subsection (3); and determine whether the hearing record
(c) Exemptions, classifications, and contains competent, substantial evidence of
portability assessment transfers in subsection just value which
(4). cumulatively meets the criteria of
(2) In administrative reviews of the just Section 193.011, F.S., and professionally
valuation of property, the board or special accepted appraisal practices.
magistrate shall follow this sequence of a. If the hearing record contains
general procedural steps: competent, substantial evidence fo r
(a) Determine whether the property establishing a revised just value, the board or
appraiser established a presumption of an appraiser special magistrate shall establish
correctness for the assessment, and a revised just value based only upon such
determine whether the property appraiser's evidence. In establishing a revised just
just valuation methodology is appropriate. value, the board or special magistrate is not
The presumption of correctness is not restricted to any specific value offered by one
established unless the admitted evidence of the parties.
proves by a preponderance of the evidence b. If the hearing record lacks competent,
that the property appraiser's just valuation substantial evidence for establishing a revised
methodology complies with Section 193.011, just value, the board or special magistrate
F.S., and professionally accepted appraisal shall remand the assessment to the property
practices, including mass appraisal standards, appraiser with appropriate directions for
if appropriate. establishing just value.
(b)1. In administrative reviews of just 4. If the property appraiser establishes
valuations, if the property appraiser a presumption of correctness and that
establishes a presumption of correctness, presumption of correctness is not overcome
determine whether the admitted evidence as described in subparagraph (b)1. above, the
proves by a preponderance of the evidence assessment stands.
that: (3) In administrative reviews of the
a. The property appraiser's just valuation classified use valuation of property or
does not represent just value; or administrative reviews of the assessed
b. The property appraiser's just valuation valuation of limited increase property, the
is arbitrarily based on appraisal practices that board or special magistrate shall follow this
are different from the appraisal practices sequence of general procedural steps:
generally applied by the property appraiser (a) Identify the statutory criteria that
to comparable property within the same apply to the classified use valuation of the
county. property or to the assessed valuation of limited
2. If one or both of the conditions in increase property, as applicable.
subparagraph (b)1. above are determined to (b) Determine whether the property
exist, the property appraiser's presumption of appraiser established a presumption of
correctness is overcome. correctness for the assessment, and determine
3. If the property appraiser does not whether the property appraiser's classified
establish a presumption of correctness, or if use or assessed valuation methodology is
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Department of Revenue August 2025
appropriate. The presumption of correctness shall establish a revised classified use value
is not established unless the admitted based only upon such evidence. In
evidence proves by a preponderance of the establishing a revised classified use value,
evidence that the property appraiser's the board or special magistrate is not
valuation methodology complies with the restricted to any specific value offered by one
statutory criteria that apply to the classified of the parties.
use valuation or assessed valuation, as b. If the hearing record lacks competent,
applicable, of the petitioned property. substantial evidence for establishing a revised
(c)1. In administrative reviews of classified use value, the board or special
classified use valuations, if the property magistrate shall remand the assessment to
appraiser establishes a presumption of the property appraiser with appropriate
correctness, determine whether the admitted directions for establishing classified use
evidence proves by a preponderance of the value.
evidence that: 4. If the property appraiser establishes
a. The property appraiser's classified a presumption of correctness and that
use valuation does not represent classified presumption of correctness is not overcome
use value; or as described in subparagraph (c)1. above, the
b. The property appraiser's classified use assessment stands.
valuation is arbitrarily based on classified use (d)1. In administrative reviews of
valuation practices that are different from assessed valuations of limited increase
the classified use valuation practices property, if the property appraiser
generally applied by the property appraiser establishes a presumption of correctness,
to comparable property of the same determine whether the admitted evidence
property classification within the same proves by a preponderance of the evidence
county. that:
2. If one or both of the conditions in a. The property appraiser's assessed
subparagraph (c)1. above are determined to valuation does not represent assessed value; or
exist, the property appraiser's presumption of b. The property appraiser's assessed
correctness is overcome. valuation is arbitrarily based on assessed
3. If the property appraiser does not valuation practices that are different from the
establish a presumption of correctness, or if assessed valuation practices generally
the presumption of correctness is overcome, applied by the property appraiser to
the board or special magistrate shall comparable property within the same county.
determine whether the hearing record 2. If one or both of the conditions in
contains competent, substantial evidence of subparagraph (d)1. above are determined to
classified use value which cumulatively exist, the property appraiser's presumption of
meets the statutory criteria that apply to the correctness is overcome.
classified use valuation of the petitioned 3. If the property appraiser does not
property. establish a presumption of correctness, or if
a. If the hearing record contains the presumption of correctness is overcome,
competent, substantial evidence for the board or special magistrate shall
establishing a revised classified use value, determine whether the hearing record
the board or an appraiser special magistrate contains competent, substantial evidence of
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Department of Revenue August 2025
assessed value which cumulatively meets the 4. If the denial is found to be valid,
statutory criteria that apply to the assessed proceed with steps in paragraphs (b) through
valuation of the petitioned property. (g) below.
a. If the hearing record contains (b) Consider the admitted evidence
competent, substantial evidence for presented by the parties.
establishing a revised assessed value, the (c) Identify the particular exemption,
board or an appraiser special magistrate property classification, or portability
shall establish a revised assessed value assessment transfer issue that is the subject of
based only upon such evidence. In the petition.
establishing a revised assessed (d) Identify the statutory criteria that
value, the board or special magistrate is apply to the particular exemption, property
not restricted to any specific value offered by classification, or portability assessment
one of the parties. difference transfer that was identified as the
b. If the hearing record lacks competent, issue under administrative review.
substantial evidence for establishing a revised (e) Identify and consider the essential
assessed value,the board or special magistrate characteristics of the petitioned property or
shall remand the assessment to the property the property owner, as applicable, based on
appraiser with appropriate directions for the statutory criteria that apply to the issue
establishing assessed value. under administrative review.
4. If the property appraiser establishes (f) Identify and consider the basis used
a presumption of correctness and that by the property appraiser in issuing the
presumption of correctness is not overcome denial for the petitioned property.
as described in subparagraph (d)1. above, the (g) Determine whether the admitted
assessment stands. evidence proves by a preponderance of the
(4) In administrative reviews of evidence that the property appraiser's denial
exemptions, classifications, and portability is incorrect and the exemption, classification,
assessment transfers, the board or special or portability assessment transfer should be
magistrate shall follow this sequence of granted because all of the applicable statutory
general procedural steps: criteria are satisfied. Where necessary and
(a) In the case of an exemption, the board where the context will permit in these rules,
or special magistrate shall consider whether the term "statutory criteria" includes any
the denial was valid or invalid and shall: constitutional criteria that do not require
1. Review the exemption denial, and implementation by legislation.
compare it to the applicable statutory criteria (5) "Standard of proof means the
in Section 196.193(5), F.S.; level of proof needed by the board or
2. Determine whether the denial was special magistrate to reach a particular
valid under Section 196.193, F.S.; and conclusion. The standard of proof that
3. If the denial is found to be invalid, not applies in administrative reviews is called
give weight to the exemption denial or to any "preponderance of the evidence," which
evidence supporting the basis for such means "greater weight of the evidence."
denial, but shall instead proceed to dispose (6) When applied to evidence, the term
of the matter without further consideration in "sufficient" is a test of adequacy. Sufficient
compliance with Section 194.301, F.S. evidence is admitted evidence that has
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
enough overall weight, in terms of relevance previous homestead parcel may be made
and credibility, to legally justify a particular pursuant to a petition under this rule.
conclusion. A particular conclusion is (2) A petitioner may file a petition with
justified when the overall weight of the the value adjustment board, in the county
admitted evidence meets the standard of where the new homestead is located, to
proof that applies to the issue under petition either a denial of a transfer or the
consideration. The board or special amount of the transfer, on Form DR-
magistrate must determine whether the 486PORT. Form DR-486PORT is adopted
admitted evidence is sufficiently relevant and incorporated by reference in Rule 12D-
and credible to reach the standard of proof 16.002, F.A.C. Such petition must be filed at
that applies to the issue under consideration. any time during the taxable year on or before
In determining whether the admitted evidence the 25th day following the mailing of the
is sufficient for a particular issue under notice of proposed property taxes as
consideration, the board or special magistrate provided in Section 194.011, F.S. If only a
shall: part of a transfer of assessment increase
(a) Consider the relevance and differential is granted, the notice of
credibility of the admitted evidence as a proposed property taxes shall function as
whole, regardless of which party presented notice of the taxpayer's right to appeal to the
the evidence; board.
(b) Determine the relevance and (3) The petitioner may petition to the
credibility, or overall weight, of the evidence; board the decision of the property appraiser
(c) Compare the overall weight of the refusing to allow the transfer of an
evidence to the standard of proof; assessment difference, and the board shall
(d) Determine whether the overall review the application and evidence
weight of the evidence is sufficient to reach presented to the property appraiser upon
the standard of proof; and which the petitioner based the claim and
(e) Produce a conclusion of law based shall hear the petitioner on behalf of his or her
on the determination of whether the overall right to such assessment. Such petition shall
weight of the evidence has reached the be heard by an attorney special magistrate if
standard of proof. the board uses special magistrates.
Rulemaking Authority 194.011(5), 194.034(1), (4) This subsection will apply to value
195.027(1), 213.06(1) FS. Law Implemented adjustment board proceedings in a county in
1931221 194.0111 194.015, 194.032, 194.034, which the previous homestead is located. Any
194.036, 194.037, 194.301, 195.002, 195.084,
195.096, 196.011, 196.151, 196.193, 197.122, Petitioner desiring to appeal the action of a
213.05 FS. History—New 3-30-10. property appraiser in a county in which the
previous homestead is located must so
12D-9.028 Petitions on Transfer of designate on Form DR-486PORT.
"Portability" Assessment Difference. (5) If the petitioner does not agree
(1) This rule section applies to the review with the amount of the assessment
of denials of assessment limitation difference limitation difference for which the
transfers or of the amount of an assessment petitioner qualifies as stated by the property
limitation difference transfer. No adjustment appraiser in the county where the previous
to the just, assessed or taxable value of the homestead property was located, or if the
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Department of Revenue August 2025
property appraiser in that county has not or delivered in the manner requested by the
stated that the petitioner qualifies to transfer petitioner on Form DR- 486PORT, so that
any assessment limitation difference, upon the notice shall be received by the petitioner
the petitioner filing a petition to the value no less than twenty-five (25) calendar days
adjustment board in the county where the prior to the day of such scheduled
new homestead property is located, the board appearance. The board clerk will have prima
clerk in that county shall, upon receiving the facie complied with the requirements of this
petition, send a notice using Form DR- section if the notice was deposited in the U.S.
486XC0, to the board clerk in the county mail thirty (30) days prior to the day of such
where the previous homestead was located, scheduled appearance.
which shall reconvene if it has already (c) Such petition shall be heard by an
adjourned. Form DR-486XC0 is adopted, attorney special magistrate if the value
and incorporated by reference, in Rule 12D- adjustment board in the county where the
16.0021 F.A.C. previous homestead was located uses special
(6)(a) If a cross county petition is filed magistrates. The petitioner may attend such
as described in subsection (5), such notice hearing and present evidence, but need not do
operates as a timely petition and creates an so. If the petitioner does not appear at the
appeal to the value adjustment board in the hearing, the hearing shall go forward. The
county where the previous homestead was board or special magistrate shall obtain the
located on all issues surrounding the petition file from the board clerk. The
previous assessment differential for the board or special magistrate shall consider
taxpayer involved. However, the petitioner deeds, property appraiser records that do
may not petition to have the just, assessed, or not violate confidentiality requirements, and
taxable value of the previous homestead other documents that are admissible
changed. evidence. The petitioner may submit a
(b) The board clerk in the county where written statement for review and
the previous homestead was located shall set consideration by the board or special
the petition for hearing and notify the magistrate explaining why the "portability"
petitioner, the property appraiser in the assessment difference should be granted
county where the previous homestead was based on applications and other documents
located, the property appraiser in the county and records submitted by the petitioner.
where the new homestead is located, and the (d) The value adjustment board in the
value adjustment board in that county, and county where the previous homestead was
shall hear the petition. located shall issue a decision and the board
(25) The board clerk in the county in clerk shall send a copy of the decision to the
which the previous homestead was located board clerk in the county where the new
must note and file the petition from the homestead is located.
county in which the new homestead is (e) In hearing the petition in the county
located. No filing fee is required. The board where the new homestead is located, that
clerk shall notify each petitioner of the value adjustment board shall consider the
scheduled time of appearance. The notice decision of the value adjustment board in the
shall be in writing and delivered by regular county where the previous homestead was
or certified U.S. mail, or personal delivery, located on the issues pertaining to the
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
previous homestead and on the amount of any property classification will be granted.
assessment reduction for which the petitioner (3) The board shall remand an
qualifies. The value adjustment board in the assessment to the property appraiser for a
county where the new homestead is located classified use valuation when the board:
may not hold its hearing until it has received (a) Has concluded that a property
the decision from the value adjustment board classification will be granted; and
in the county where the previous homestead (b) Has concluded that the record does
was located. not contain the competent substantial
(7) This rule does not authorize the evidence necessary for the board to establish
consideration or adjustment of the just, classified use value.
assessed, or taxable value of the previous (4) The board or special magistrate shall,
homestead property. on the appropriate decision form from the
(8) Copies of the forms incorporated in Form DR-485 series, produce written
Rule 12D-16.002, F.A.C., may be obtained findings of fact and conclusions of law
at the Department's Internet site: necessary to determine that a remand is
http://floridarevenue.com/dor/property/forms required, but shall not render a recommended
.1 or final decision until after a continuation
Rulemaking Authority 194.011(5), 194.034(1), hearing is held or waived as provided in
195.027(1) FS. Law Implemented 193.155, 194.011, subsection (9). The Form DR-485 series is
195.084, 213.05 FS. History—New 3-30-10. adopted, and incorporated by reference, in
Rule 12D-16.002, F.A.C.
12D-9.029 Procedures for Remanding (5) When an attorney special magistrate
Value Assessments to the Property remands an assessment to the property
Appraiser. appraiser for classified use valuation, an
(1) The board or appraiser special appraiser special magistrate retains authority
magistrate shall remand a value assessment to produce a recommended decision in
to the property appraiser when the board or accordance with law. When an appraiser
special magistrate has concluded that: special magistrate remands an assessment to
(a) The property appraiser did not the property appraiser, the special magistrate
establish a presumption of correctness, or retains authority to produce a recommended
has concluded that the property appraiser decision in accordance with law. When the
established a presumption of correctness value adjustment board remands an
that is overcome, as provided in Rule 12D-
9.027, F.A.C.; and assessment to the property appraiser, the
board retains authority to make a final
(b) The record does not contain the decision on the petition in accordance with
competent substantial evidence necessary for law.
the board or special magistrate to establish (6) For remanding an assessment to the
a revised just value, classified use value, property appraiser, the board or special
or assessed value, as applicable. magistrate shall produce a written remand
(2) An attorney special magistrate shall decision which shall include appropriate
remand an assessment to the property directions to the property appraiser.
appraiser for a classified use valuation when (7) The board clerk shall concurrently
the special magistrate has concluded that a provide, to the petitioner and the property
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
appraiser, a copy of the written remand petition. The board clerk shall send the notice
decision from the board or special magistrate. of hearing so that it will be received by the
The petitioner's copy of the written remand petitioner no less than twenty-five (25)
decision shall be sent by regular or certified calendar days prior to the day of such
U.S. mail, or by personal delivery, or in the scheduled appearance, as described in
manner requested by the taxpayer on Form subsection 12D-9.019(3), F.A.C. When a
DR-486, Petition to the Value Adjustment petitioner does not notify the board clerk that
Board Request for Hearing. Form DR-486 is the results of the property appraiser's
adopted and incorporated by reference in written remand review are unacceptable to
Rule 12D-16.002, F.A.C. the petitioner and does not request a
(8)(a) After receiving a board or special continuation hearing, or if the petitioner
magistrate's remand decision from the board waives a continuation hearing, the board or
clerk, the property appraiser shall follow special magistrate shall issue a decision or
the appropriate directions from the board or recommended decision. Such decision shall
special magistrate and shall produce a written contain:
remand review. 1. A finding of fact that the petitioner did
(b) The property appraiser or his or her not request a continuation hearing or waived
staff shall not have, directly or indirectly, any such hearing; and
ex pane communication with the board or 2. A conclusion of law that the decision
special magistrate regarding the remanded is being issued in order that any right the
assessment. petitioner may have to bring an action in
(9)(a) Immediately after receipt of the circuit court is not impaired.
written remand review from the property The petition shall be treated and listed as
appraiser, the board clerk shall send a copy board action for purposes of the notice
of the written remand review to the petitioner required by Rule 12D-9.038, F.A.C.
by regular or certified U.S. mail or by (c) At a continuation hearing, the board
personal delivery, or in the manner requested or special magistrate shall receive and
by the taxpayer on Form DR-486, and shall consider the property appraiser's written
send a copy to the board or special remand review and additional relevant and
magistrate. The board clerk shall retain, as credible evidence, if any, from the parties.
part of the petition file, the property Also, the board or special magistrate may
appraiser's written remand review. Together consider evidence admitted at the original
with the petitioner's copy of the written hearing.
remand review, the board clerk shall send to (10) In those counties that use special
the petitioner a copy of this rule subsection. magistrates, if an attorney special magistrate
(b) The board clerk shall schedule a has granted a property classification before
continuation hearing if the petitioner notifies the remand decision and the property
the board clerk, within 25 days of the date appraiser has produced a remand classified
the board clerk sends the written remand use value, a real property valuation special
review, that the results of the property magistrate shall conduct the continuation
appraiser's written remand review are hearing.
unacceptable to the petitioner and that the (11) In no case shall a board or special
petitioner requests a further hearing on the magistrate remand to the property appraiser
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
an exemption, "portability" assessment for upholding or overturning the
difference transfer, or property classification determination of the property appraiser. After
determination. producing a recommended decision, the
(12) Copies of all evidence shall remain special magistrate shall provide it to the board
with the board clerk and be available during clerk.
the remand process. (2) The board clerk shall provide
(13) In lieu of remand, the board or special copies of the special magistrate's
magistrate may postpone conclusion of the recommended decision to the petitioner and
hearing upon agreement of the parties if the the property appraiser as soon as practicable
requirements of subsection 12D-9.025(6), after receiving the recommended decision,
F.A.C., are met. and if the board clerk:
(14) Copies of the forms incorporated in (a) Knows the date, time, and place at
Rule 12D-16.002, F.A.C., may be obtained at which the recommended decision will be
the Department's Internet site: considered by the board, the board clerk
http://floridarevenue.com/dor/property/fonns shall include such information when he or
0 she sends the recommended decision to the
Rulemaking Authority 194.011(5), 194.034(1), petitioner and the property appraiser; or
195.027(1), 213.06(1) FS. Law Implemented (b) Does not yet know the date, time,
194.011, 194.0321 194.0341 194.035, 194.301 FS. and place at which the recommended
History—New 3-30-10, Amended 9-19-17. decision will be considered by the board, the
12D-9.030 Recommended Decisions. board clerk shall include information on how
(1) For each petition not withdrawn or to end the date, time, and place of the
settled, special magistrates shall produce a meeting at which the recommended
written recommended decision that contains decision will be considered by the board.
findings of fact, conclusions of law, and (3) Any board or special magistrate
reasons for upholding or overturning the workpapers, worksheets, notes, or other
property appraiser's determination. materials that are made available to a party
Conclusions of law must be based on findings shall immediately be sent to the other
of fact. For each of the statutory criteria for party. Any workpapers, worksheets, notes,
the issue under administrative review, or other materials created by the board or
findings of fact must identify the special magistrates during the course of
corresponding admitted evidence, or lack hearings or during consideration of petitions
thereof. Each recommended decision shall and evidence, that contain any material
contain sufficient factual and legal Prepared in connection with official business,
information and reasoning to enable the shall be transferred to the board clerk and
parties to understand the basis for the retained as public records. Value adjustment
decision, and shall otherwise meet the boards or special magistrates using
requirements of law. The special magistrate standardized workpapers, worksheets, or
notes, whether in electronic format or
and board clerk shall observe the petitioner's
otherwise, must receive prior department
right to be sent a timely written recommendeddecision containing proposed findings of fact approval to ensure that such standardized
and proposed conclusions of law and reasons documents comply with the law.
(4) For the purpose of producing the
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
recommended decisions of special Magistrates by Value Adjustment Boards
magistrates, the department prescribes the in Administrative Reviews.
Form DR-485 series, and any electronic (1) All recommended decisions shall
equivalent forms approved by the comply with Sections 194.301, 194.034(2)
department under Section 195.022, F.S. and 194.035(1), F.S. A special magistrate
The Form DR-485 series is adopted, and shall not submit to the board, and the board
incorporated by reference, in Rule 12D- shall not adopt, any recommended decision
16.002, F.A.C. All recommended decisions that is not in compliance with Sections
of special magistrates, and all forms used for 194.301, 194.034(2) and 194.035(1), F.S.
the recommended decisions, must contain the (2) As provided in Sections 194.034(2)
following required elements: and 194.035(1), F.S., the board shall consider
(a) Findings of fact; the recommended decisions of special
(b) Conclusions of law; and magistrates and may act upon the
(c) Reasons for upholding or overturning recommended decisions without further
the determination of the property appraiser. hearing. If the board holds further hearing for
(5) As used in this section, the terms such consideration, the board clerk shall send
"findings of fact" and "conclusions of law" notice of the hearing to the parties. Any notice
include proposed findings of fact and of hearing shall be in the same form as
proposed conclusions of law produced by specified in subsection 12D-9.019(3), F.A.C.,
special magistrates in their recommended but need not include items specified in
decisions. subparagraphs 6. through 9. of that
(6) Legal advice from the board legal subsection. The board shall consider whether
counsel relating to the facts of a petition or to the recommended decisions meet the
the specific outcome of a decision, if in requirements of subsection (1), and may rely
writing, shall be included in the record and on board legal counsel for such
referenced within the findings of fact and determination. Adoption of recommended
conclusions of law. If not in writing, such decisions need not include a review of the
advice shall be documented within the underlying record.
findings of fact and conclusions of law. (3) If the board determines that a
(7) Copies of the forms incorporated in recommended decision meets the
Rule 12D-16.002, F.A.C., may be obtained requirements of subsection (1), the board
at the Department's Internet site: shall adopt the recommended decision. When
http://floridarevenue.com/dor/property/forms a recommended decision is adopted and
rendered by the board, it becomes final.
Rulemaking Authority 194.011(5), 194.034(1), (4) If the board determines that a
195.027(1) FS. Law Implemented 193.155, 194.011, recommended decision does not comply with
194.035, 195.022 FS. History—New 3-30-10, the requirements of subsection (1), the board
Amended 9-19-17.
shall proceed as follows:
12D-9.031 Consideration and Adoption (a) The board shall request the advice of
of Recommended Decisions of Special board legal counsel to evaluate further action
and shall take the steps necessary for
producing a final decision in compliance with
subsection (1).
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Uniform Policies and Procedures Manual for Value Adjustment Boards
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(b) The board may direct a special the specific outcome of a decision, if in
magistrate to produce a recommended writing, shall be included in the record and
decision that complies with subsection (1) referenced within the findings of fact and
based on, if necessary, a review of the entire conclusions of law. If not in writing, such
record. advice shall be documented within the
(c) The board shall retain any findings of fact and conclusions of law.
recommended decisions and all other records (2) A final decision of the board shall
of actions under this rule section. state the just, assessed, taxable, and exempt
Rulemaking Authority 194.011(5), 194.034(1), value, for the county both before and after
195.027(1), 213.06(1) FS. Law Implemented board action. Board action shall not include
1931221 194.011, 194.032, 194.0341 194.035, changes made as a result of action by the
194.301 FS. History—New 3-30-10, Amended 6-14-
16. property appraiser. If the property appraiser
has reduced his or her value or granted an
12D-9.032 Final Decisions. exemption, property classification, or
(1)(a) For each petition not withdrawn or "portability" assessment difference transfer,
settled, the board shall produce a written final Whether before or during the hearing but
decision that contains findings of fact, before board action, the values in the
conclusions of law, and reasons for "before" column shall reflect the adjusted
upholding or overturning the property figure before board action.
appraiser's determination. Conclusions of (3) The board's final decision shall
law must be based on findings of fact. For advise the taxpayer and property appraiser
each of the statutory criteria for the issue that further proceedings in circuit court shall
under administrative review, findings of be as provided in Section 194.036, F.S.
fact must identify the corresponding (4) Upon issuance of a final decision by
admitted evidence, or lack thereof. Each the board, the board shall provide it to the
final decision shall contain sufficient factual board clerk and the board clerk shall
and legal information and reasoning to Promptly provide notice of the final decision
enable the parties to understand the basis for to the parties. Notice of the final decision
the decision, and shall otherwise meet the may be made by providing a copy of the
requirements of law. The board may fulfill decision. The board shall issue all final
the requirement to produce a written final decisions within 20 calendar days of the last
decision by adopting a recommended day the board is in session pursuant to Section
decision of the special magistrate containing 194.034, F.S.
the required elements and providing notice (5) For the purpose of producing the
that it has done so. The board may adopt the final decisions of the board, the department
special magistrate's recommended decision as Prescribes the Form DR-485 series, and any
the decision of the board incorporating the electronic equivalent forms approved by the
recommended decision, using a postcard or department under Section 195.022, F.S. The
similar notice. The board shall ensure regular Form DR-485 series is adopted, and
and timely approval of recommended incorporated by reference, in Rule 12D-
decisions. 16.002, F.A.C. The Form DR-485 series,
(b) Legal advice from the board legal or approved electronic equivalent forms, are
counsel relating to the facts of a petition or to the only forms that shall be used for
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
producing a final decision of the board. Rule 12D-16.002, F.A.C., may be obtained at
Before using any form to notify petitioners the Department's Internet site:
of the final decision, the board shall submit h.ttp--,//floridarevenue.com/dor/ ro ert /fy orms
...............................
the proposed form to the department for _
approval. The board shall not use a form to Rulemaking Authority 194.011(5), 194.034(1),
notify the petitioner unless the department 195.027(1), 213.06(1) FS. Law Implemented
has approved the form. All decisions of the 194.01 1, 194.0321 194.034, 195.022 FS. History—
board, and all forms used to produce final New 3-30-10, Amended 9-19-17.
decisions on petitions heard by the board, 12D-9.033 Further Judicial
must contain the following required elements: proceedings.
(a) Findings of fact; After the board issues its final decision,
(b) Conclusions of law; and further proceedings and the timing thereof
(c) Reasons for upholding or overturning are as provided in Sections 194.036 and
the determination of the property appraiser. 194.171, F.S.
(6)(a) If, prior to a final decision, any Rulemaking Authority 194.011(5), 194.034(1),
communication is received from a party 195.027(1), 213.06(1) FS. Law Implemented
concerning a board process on a petition or 194.011, 194.013, 194.015, 194.032, 194.034,
concerning a recommended decision, a copy 194.035, 194.036, 195.0221 213.05 FS. History—New
of the communication shall promptly be 3-30-10.
furnished to all parties, the board clerk, and
the board legal counsel. No such 12D-9.034 Record of the Proceeding.
communication shall be furnished to the (1) The board clerk shall maintain a record
board or a special magistrate unless a copy of the proceeding. The record shall consist of.-
is immediately furnished to all parties. A (a) The petition;
party may waive notification or furnishing (b) All filed documents, including all
of copies under this subsection. tangible exhibits and documentary evidence
(b) The board legal counsel shall Presented, whether or not admitted into
respond to such communication and may evidence; and
advise the board concerning any action the (c) Meeting minutes and a verbatim record
board should take concerning the of the hearing.
communication. (2) The verbatim record of the hearing
(c) No reconsideration of arecommended may be kept by any electronic means which
decision shall take place until all parties have is easily retrieved and copied. In counties that
been furnished all communications, and have use special magistrates, the special magistrate
been afforded adequate opportunity to shall accurately and completely preserve the
respond. verbatim record during the hearing, and may
(d) The board clerk shall provide to the be assisted by the board clerk. In counties
parties: that do not use special magistrates, the board
1. Notification before the presentation of clerk shall accurately and completely
the matter to the board; and preserve the verbatim record during the
2. Notification of any action taken by the hearing. At the conclusion of each hearing,
board. the board clerk shall retain the verbatim
(7) Copies of the forms incorporated in record as part of the petition file.
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
(3) The record shall be maintained for Clerk of Value Adjustment Board
four years after the final decision has been By:
rendered by the board if no appeal is filed in Deputy Clerk
circuit court, or for five years if an appeal is Should the verbatim transcript be
filed. prepared other than by a court reporter, the
(4) If requested by the taxpayer, the board clerk shall also make the following
taxpayer's representative, or the property certification:
appraiser, the board clerk shall retain these CERTIFICATION OF VERBATIM
records until the final disposition of any TRANSCRIPT
subsequent judicial proceeding related to the I hereby certify that the attached
same property. verbatim transcript consisting of sequentially
Rulemaking Authority 194.011(5), 194.034(1), numbered pages through is an
195.027(1), 213.06(1) FS. Law Implemented accurate and true transcript of the hearing
194.011, 194.032, 194.034, 194.035 FS. History— held on in the proceeding before the
New 3-30-10, Amended 9-19-17.
County Value Adjustment Board petition
12D-9.035 Duty of Clerk to Prepare and numbered filed by:
Transmit Record. Clerk of Value Adjustment Board
(1) When a change in the tax roll made
by the board becomes subject to review by By:
the Circuit Court pursuant to Section Deputy Clerk(2)
194.036(1)(c), F.S., it shall be the duty of The board clerk shall provide the
Petitioner and property appraiser, upon their
the board clerk, when requested, to prepare
the record for review. The record shall request, a copy of the record at no more than
consist of a copy of each paper, including actual cost.
Rulemaking Authority 194.011(5), 194.034(1),
the petition and each exhibit in the 195.027(1), 213.06(1) FS. Law Implemented
proceeding together with a copy of the 194.032, 194.036, 213.05 FS. History—New 3-30-10.
board's decision and written findings of fact
and conclusions of law. The board clerk 12D-9.036 Procedures for Petitions on
shall transmit to the Court this record, and Denials of Tax Deferrals.
the board clerk's certification of the record (1) The references in these rules to the
which shall be in the following form: tax collector are for the handling of petitions
of denials of tax deferrals under Section
CERTIFICATION OF RECORD 197.24251 F.S., and petitions of penalties
I hereby certify that the attached record, imposed under Section 197.301, F.S.
consisting of sequentially numbered pages (2) To the extent possible where the
one through , consists of true copies of context will permit, such petitions shall be
all papers, exhibits, and the Board's findings handled procedurally under this rule chapter
of fact and conclusions of law, in the in the same manner as denials of exemptions.
proceeding before the County Value Rulemaking Authority 194.011(5), 194.034(1),
Adjustment Board upon petition numbered 195.027(1), 213.06(1) FS. Law Implemented
filed by 194.0321 194.036, 197.2425, 197.3011 213.05 FS.
History New 3-30-10, Amended 11-1-12.
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Uniform Policies and Procedures Manual for Value Adjustment Boards
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PART III and the property appraiser and parties did not
UNIFORM CERTIFICATION OF influence the selection of special magistrates;
ASSESSMENT ROLLS (d) All petitions considered were either
timely filed, or good cause was found for late
12D-9.037 Certification of Assessment filing after proper review by the board or its
Rolls. designee;
(1)(a) When the tax rolls have been (e) All board meetings were duly noticed
extended pursuant to Section 197.323, F.S., pursuant to Section 286.011, F.S., and were
the initial certification of the value held in accordance with law;
adjustment board shall be made on Form DR- (f) No ex parte communications were
488P. Form DR-488P is adopted, and considered unless all parties were notified
incorporated by reference, in Rule 12D- and allowed to rebut;
16.0021 F.A.C. (g) All petitions were reviewed and
(b) After all hearings have been held, the considered as required by law unless
board shall certify an assessment roll or part withdrawn or settled as defined in this rule
of an assessment roll that has been finally chapter;
approved pursuant to Section 193.1142, F.S. (h) All decisions contain required
The certification shall be on the form findings of fact and conclusions of law in
prescribed by the department referenced in compliance with Chapter 194, F.S., and this
subsection (2) of this rule. A sufficient rule chapter;
number of copies of the board's certification (i) The board allowed opportunity for
shall be delivered to the property appraiser public comment at the meeting at which
who shall attach the same to each copy of special magistrate recommended decisions
each assessment roll prepared by the property were considered and adopted;
appraiser. (j) All board members and the board's
(2) The form shall include a certification legal counsel have read this certification and
signed by the board chair, on behalf of the a copy of the statement in subsection (1) is
entire board, on Form DR-488, adopted, attached; and
and incorporated by reference, in Rule 12D- (k) All complaints of noncompliance
16.0021 F.A.C., designated for this purpose, with Part I, Chapter 194, F.S., or this rule
that all requirements in Chapter 194, F.S., and chapter called to the board's attention have
department rules, were met as follows: been appropriately addressed to conform
(a) The prehearing checklist pursuant to with the provisions of Part I, Chapter 194,
Rule 12D-9.014, F.A.C., was followed and F.S., and this rule chapter.
all necessary actions reported by the board (3) The board shall provide a signed
clerk were taken to comply with Rule 12D- original of the certification required under this
9.0141 F.A.C.; rule section to the department before
(b) The qualifications of special publication of the notice of the findings and
magistrates were verified, including whether results of the board required by Section
special magistrates completed the 194.0371 F.S. See Form DR-529, Notice Tax
department's training; Impact of Value Adjustment Board.
(c) The selection of special magistrates (4) Copies of the forms incorporated in
was based solely on proper qualifications Section 12D-16.002, F.A.C., may be
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
obtained at the Department's Internet site: a part of the paper where legal notices and
http://dor.myflorida.com/dor/property/forms/ classified advertisements are not published.
11 The notice must include all the above
Rulemaking Authority 194.011(5), 194.034(1), information and no change shall be made in
195.027(1), 213.06(1) FS. Law Implemented the format or content without department
193122, 194.0111 195.022, 195.0841 213.05 FS. approval.
History—New 3-30-10.
(3) The notice of the findings and
12D-9.038 Public Notice of Findings results of the value adjustment board shall
and Results of Value Adjustment Board. be published as provided by Chapter 50, F.S.
(1) After all hearings have been It shall be the specific intent of the
completed, the board clerk shall publish a publication of notice to reach the largest
public notice advising all taxpayers of the segment of the total county population.
findings and results of the board decisions, (4) The headline of the notice shall read
which shall include changes made by the "TAX IMPACT OF VALUE ADJUSTMENT
board to the property appraiser's initial roll.
BOARD."
Such notice shall be published to permit (5) It shall be the duty of the board clerk
filing within the timeframe in subsections to ensure publication of the notice after the
12D-17.004(1) and (2), F.A.C., where board has heard all petitions, complaints,
provided. For petitioned parcels, the property appeals, and disputes.
appraiser's initial roll shall be the property (6) Copies of the forms incorporated in
appraiser's determinations as presented at the Rule 12D-16.002, F.A.C., may be obtained
commencement of the hearing or as reduced from the Department's website
by the property appraiser during the hearing floridarevenue.com/property/forms.
but before a decision by the board or a RulemakingRulemaking Authority 194.011(S), 194.034(1),
ard or a 195.027(1) FS. Law Implemented 194.032, 194.034,
recommended decision by a special 194.037 FS. Histo�New 3-30-10, Amended 6-13-
magistrate. This section shall not prevent the 22.
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 "tax impact notice". 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-
16.0021 F.A.C.
(2) If published in the print edition of a
newspaper, the size of the notice shall be at
least a quarter page size advertisement of
a standard or tabloid size newspaper, the
headline must be set in a type no smaller than
18 point, and the notice must be published in
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Uniform Policies and Procedures Manual for Value Adjustment Boards
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FLORIDA ADMINISTRATIVE (3) Every decision of the board must
CODE contain specific and detailed findings of fact
CHAPTER 12D-10 which shall include both ultimate findings of
fact and basic and underlying findings of
VALUE ADJUSTMENT BOARD fact. Each basic and underlying finding must
12D-10.003 Powers, Authority, Duties and be properly annotated to its supporting
Functions of Value Adjustment evidence. For purposes of these rules, the
Board following are defined to mean:
(a) An ultimate finding is a determination
12D-10.003 Powers, Authority, of fact. An ultimate finding is usually
Duties and Functions of Value expressed in the language of a statutory
Adjustment Board. standard and must be supported by and flow
(1) The board has no power to fix the rationally from adequate basic and
original valuation of property for ad valorem underlying findings.
tax purposes or to grant an exemption not (b) Basic and underlying findings are
authorized by law and the board is bound by those findings on which the ultimate findings
the same standards as the county property rest and which are supported by evidence.
appraiser in determining values and the Basic and underlying findings are more
granting of exemptions. The board has no detailed than the ultimate findings but less
power to grant relief either by adjustment of detailed than a summary of the evidence.
the value of a property or by the granting of
an exemption on the basis of hardship of a (c) Reasons are those clearly stated
particular taxpayer. The board, in grounds upon which the board or property
determining the valuation of a specific appraiser acted.
property, shall not consider the ultimate Rulemaking Authority 194.034(1), 195.027(1),
amount of tax required. 213.06(1) FS. Law Implemented 193122, 194.011,
194.015, 194.032, 194.034, 194.036, 194.037,
(2) The powers, authority, duties and 194.301, 195.002, 195.096, 196.011, 197.122,
functions of the board, insofar as they are 213.05 FS. History New 10-12-76, Amended 11-10-
appropriate, apply equally to real property 77, 9-30-82, Formerly 12D-10.03, Amended 12-31-
and tangible personal property (including 98, 3-30-10.
taxable household goods).
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Uniform Policies and Procedures Manual for Value Adjustment Boards
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FLORIDA STATUTES conference shall present those facts considered by the
CHAPTER 194 property appraiser to be supportive of the correctness
ADMINISTRATIVE AND JUDICIAL of the assessment. However, nothing herein shall be
REVIEW OF PROPERTY TAXES construed to be a prerequisite to administrative or
(EXCERPT) judicial review of property assessments.
(3) A petition to the value adjustment board
PART I ADMINISTRATIVE REVIEW must be in substantially the form prescribed by the
(ss. 194.011-194.037) department. Notwithstanding s. 195.022, a county
PART III ASSESSMENT: PRESUMPTION officer may not refuse to accept a form provided by
OF CORRECTNESS (ss. 194.301, 194.3015) the department for this purpose if the taxpayer
chooses to use it. A petition to the value adjustment
PART I board must be signed by the taxpayer or be
ADMINISTRATIVE REVIEW accompanied at the time of filing by the taxpayer's
written authorization or power of attorney, unless the
194.011 Assessment notice; objections to person filing the petition is listed in s. 194.034(1)(a).
assessments. A person listed in s. 194.034(1)(a) may file a petition
194.013 Filing fees for petitions; disposition; with a value adjustment board without the taxpayer's
waiver. signature or written authorization by certifying under
194.014 Partial payment of ad valorem taxes; penalty of perjury that he or she has authorization to
proceedings before value adjustment file the petition on behalf of the taxpayer. If a
board. taxpayer notifies the value adjustment board that a
194.015 Value adjustment board. petition has been filed for the taxpayer's property
194.032 Hearing purposes; timetable. without his or her consent,the value adjustment board
194.034 Hearing procedures; rules. may require the person filing the petition to provide
194.035 Special magistrates; property evaluators. written authorization from the taxpayer authorizing
194.036 Appeals. the person to proceed with the appeal before a hearing
194.037 Disclosure of tax impact. is held. If the value adjustment board finds that a
person listed in s. 194.034(1)(a) willfully and
194.011 Assessment notice; objections to knowingly filed a petition that was not authorized by
assessments. the taxpayer,the value adjustment board shall require
(1) Each taxpayer whose property is subject to such person to provide the taxpayer's written
real or tangible personal ad valorem taxes shall be authorization for representation to the value
notified of the assessment of each taxable item of adjustment board clerk before any petition filed by
such property, as provided in s. 200.069. that person is heard, for 1 year after imposition of
(2) Any taxpayer who objects to the assessment such requirement by the value adjustment board. A
placed on any property taxable to him or her, power of attorney or written authorization is valid for
including the assessment of homestead property at 1 assessment year, and a new power of attorney or
less than just value under s. 193.155(8), may request written authorization by the taxpayer is required for
the property appraiser to informally confer with the each subsequent assessment year. A petition shall
taxpayer. Upon receiving the request, the property also describe the property by parcel number and shall
appraiser, or a member of his or her staff, shall confer be filed as follows:
with the taxpayer regarding the correctness of the (a) The clerk of the value adjustment board and
assessment. At this informal conference, the taxpayer the property appraiser shall have available and shall
shall present those facts considered by the taxpayer to distribute forms prescribed by the Department of
be supportive of the taxpayer's claim for a change in Revenue on which the petition shall be made. Such
the assessment of the property appraiser. The petition shall be sworn to by the petitioner.
property appraiser or his or her representative at this
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
(b) The completed petition shall be filed with association is a condominium association or
the clerk of the value adjustment board of the county, cooperative association, the notice must also be
who shall acknowledge receipt thereof and promptly posted conspicuously on the condominium or
furnish a copy thereof to the property appraiser. cooperative property in the same manner as notices of
(c) The petition shall state the approximate time board meetings under ss. 718.112(2) and 719.106(1).
anticipated by the taxpayer to present and argue his or Such notice must provide at least 14 days for a unit or
her petition before the board. parcel owner to elect, in writing, that his or her unit
(d) The petition may be filed, as to valuation or parcel not be included in the petition.
issues, at any time during the taxable year on or 2. A condominium association as defined in s.
before the 25th day following the mailing of notice by 718.103 or a cooperative association as defined in s.
the property appraiser as provided in subsection (1). 719.103 which has filed a single joint petition under
With respect to an issue involving the denial of an this subsection has the right to seek judicial review or
exemption, an agricultural or high-water recharge appeal a decision on the single joint petition and
classification application, an application for continue to represent the unit or parcel owners
classification as historic property used for throughout any related proceedings. If the property
commercial or certain nonprofit purposes, or a appraiser seeks judicial review or appeals a decision
deferral, the petition must be filed at any time during on the single joint petition, the association shall
the taxable year on or before the 3 0th day following defend the unit or parcel owners throughout any such
the mailing of the notice by the property appraiser related proceedings. The property appraiser is not
under s. 193.461, s. 193.503, s. 193.625, s. 196.173, required to name the individual unit or parcel owners
or s. 196.193 or notice by the tax collector under s. as defendants in such proceedings. This subparagraph
197.2425. is intended to clarify existing law and applies to cases
(e)l. A condominium association as defined in pending on July 1, 2021.
s. 718.103, a cooperative association as defined in s. (f) An owner of contiguous, undeveloped
719.103, or any homeowners' association as defined parcels may file with the value adjustment board a
in s. 723.075, with approval of its board of single joint petition if the property appraiser
administration or directors, may file with the value determines such parcels are substantially similar in
adjustment board a single joint petition on behalf of nature.
any association members who own units or parcels of (g) An owner of multiple tangible personal
property which the property appraiser determines are property accounts may file with the value adjustment
substantially similar with respect to location, board a single joint petition if the property appraiser
proximity to amenities,number of rooms, living area, determines that the tangible personal property
and condition. The condominium association, accounts are substantially similar in nature.
cooperative association, or homeowners' association (h) The individual, agent, or legal entity that
as defined in s. 723.075 shall provide the unit or signs the petition becomes an agent of the taxpayer
parcel owners with notice of its intent to petition the for the purpose of serving process to obtain personal
value adjustment board. The notice must include a jurisdiction over the taxpayer for the entire value
statement that by not opting out of the petition, the adjustment board proceedings, including any appeals
unit or parcel owner agrees that the association shall of a board decision by the property appraiser pursuant
also represent the unit or parcel owner in any related to s. 194.036. This paragraph does not authorize the
proceedings, without the unit or parcel owners being individual, agent, or legal entity to receive or access
named or joined as parties. Such notice must be hand the taxpayer's confidential information without
delivered or sent by certified mail, return receipt written authorization from the taxpayer.
requested, except that such notice may be (4)(a) At least 15 days before the hearing the
electronically transmitted to a unit or parcel owner petitioner shall provide to the property appraiser a list
who has expressly consented in writing to receiving of evidence to be presented at the hearing, together
such notices by electronic transmission. If the with copies of all documentation to be considered by
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
the value adjustment board and a summary of (b) Such notice operates as a petition in, and
evidence to be presented by witnesses. creates an appeal to,the value adjustment board in the
(b) At least 15 days before the hearing, the county where the previous homestead was located of
property appraiser shall provide to the petitioner a list all issues surrounding the previous assessment
of evidence to be presented at the hearing, together differential for the taxpayer involved. However, the
with copies of all documentation to be considered by taxpayer may not petition to have the just, assessed,
the value adjustment board and a summary of or taxable value of the previous homestead changed.
evidence to be presented by witnesses. The evidence (c) The value adjustment board in the county
list must contain the property appraiser's property where the previous homestead was located shall set
record card. Failure of the property appraiser to the petition for hearing and notify the taxpayer, the
timely comply with the requirements of this property appraiser in the county where the previous
paragraph shall result in a rescheduling of the hearing. homestead was located, the property appraiser in the
(5)(a) The department shall by rule prescribe county where the new homestead is located, and the
uniform procedures for hearings before the value value adjustment board in that county, and shall hear
adjustment board which include requiring: the appeal. Such appeal shall be heard by an attorney
1. Procedures for the exchange of information special magistrate if the value adjustment board in the
and evidence by the property appraiser and the county where the previous homestead was located
petitioner consistent with subsection (4) and s. uses special magistrates. The taxpayer may attend
194.032. such hearing and present evidence, but need not do
2. That the value adjustment board hold an so. The value adjustment board in the county where
organizational meeting for the purpose of making the previous homestead was located shall issue a
these procedures available to petitioners. decision and send a copy of the decision to the value
(b) The department shall develop a uniform adjustment board in the county where the new
policies and procedures manual that shall be used by homestead is located.
value adjustment boards, special magistrates, and (d) In hearing the appeal in the county where the
taxpayers in proceedings before value adjustment new homestead is located, that value adjustment
boards. The manual shall be made available, at a board shall consider the decision of the value
minimum, on the department's website and on the adjustment board in the county where the previous
existing websites of the clerks of circuit courts. homestead was located on the issues pertaining to the
(6) The following provisions apply to petitions previous homestead and on the amount of any
to the value adjustment board concerning the assessment reduction for which the taxpayer
assessment of homestead property at less than just qualifies. The value adjustment board in the county
value under s. 193.155(8): where the new homestead is located may not hold its
(a) If the taxpayer does not agree with the hearing until it has received the decision from the
amount of the assessment limitation difference for value adjustment board in the county where the
which the taxpayer qualifies as stated by the property previous homestead was located.
appraiser in the county where the previous homestead (e) In any circuit court proceeding to review the
property was located, or if the property appraiser in decision of the value adjustment board in the county
that county has not stated that the taxpayer qualifies where the new homestead is located, the court may
to transfer any assessment limitation difference,upon also review the decision of the value adjustment
the taxpayer filing a petition to the value adjustment board in the county where the previous homestead
board in the county where the new homestead was located.
property is located, the value adjustment board in that History. s. 25, ch. 4322, 1895; GS 525; s. 1, ch. 5605,
county shall,upon receiving the appeal, send a notice
1907; ss. 23, 66, ch. 5596, 1907;RGS 723,724;CGL 929,930;
to the value adjustment board in the county where the
S. 1, ch. 67-415; ss. 1,2, ch. 69-55; s. 1, ch. 69-140; ss. 21, 35,
ch. 69-106• s. 25 ch. 70-243• s. 34 ch. 71-355• s. 11 ch. 73-
revious homestead was located which shall '
p 172; s. 5, ch. 76-133; s. 1,ch. 76-234; s. 1, ch. 77-102; s. 1, ch.
reconvene if it has already adjourned. 77-174; s.2,ch. 78-354; s. 36,ch. 80-274; s. 13,ch. 82-208; ss.
57
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
81 55, 80, ch. 82-226; s. 209, ch. 85-342; s. 1, ch. 86-175; s. 1, administration and operation of the value adjustment
ch. 88-146; s. 143, ch. 91-112; s. 1, ch. 92-32; s. 977, ch. 95- board.
147; s. 6, ch. 95-404; s. 4, ch. 96-204; s. 3, ch. 97-117; s. 2,ch. History. s. 19,ch.83-204;s.210,ch. 85-342; s.2,ch. 86-
2002-18; s. 1, ch. 2004-349; s. 7, ch. 2008-173; s. 3, ch. 2008- 175; s. 4, ch. 86-300; s. 2, ch. 88-146; s. 144, ch. 91-112; s. 55,
197; s.2,ch.2011-93;s. 54,ch.2011-151; s. 1,ch.2015-115; s. ch. 96-175; s. 18, ch. 99-8; s. 3, ch. 2000-262; s. 70, ch. 2004-
8, ch.2016-128; s. 1,ch.2021-209; s. 7,ch.2025-208. 11; s. 55,ch.2011-151;s.41,ch.2014-19; s.2,ch.2015-115; s.
Note. Former s. 193.25. 8,ch.2025-208.
194.013 Filing fees for petitions; disposition; 194.014 Partial payment a ment of ad valorem taxes;
waiver. proceedings before value adjustment board,,-
(1) If required by resolution of the value petitioner before the value a
(1)(a) A p adjustment
adjustment board, a petition filed pursuant to s. board who challenges the assessed value of property
194.011 shall be accompanied b a film fee to be g p p y
p y g must pay all of the non-ad valorem assessments and
paid to the clerk of the value adjustment board in an make a partial payment of at least 75 percent of the ad
amount determined b the board not to exceed 50 for p p y
y valorem taxes less the applicable discount under s.
each separate parcel of property, real or personal,
197.162,before the taxes become delinquent pursuant
covered by the petition and subject to appeal. to s. 197.333.
However, such filing fee may not be required with before the value adjustment
(b)1. A ustment
etitioner p J
respect to an appeal from the disapproval of board who challenges the denial of a classification or
homestead exemption under s. 196.151 or from the g
p exemption, or the assessment based on an argument
denial of tax deferral under s. 197.2425. Only a single that the property was not substantially complete as of
film fee shall be charged under this section as to an p p y y p
g g y January 1, must pay all of the non-ad valorem
particular parcel of real property or tangible personal assessments and the amount of the tax which the
property account despite the existence of multiple taxpayer admits in good faith to be owing, less the
issues and hearings pertaining to such parcel or g g
g p g p applicable discount under s. 197.162,before the taxes
account. For joint petitions filed pursuant to s. become delinquent pursuant to s. 197.333.
194.011 3 e (f), or (g), a single film fee shall be q
( )( ), g g 2. If the value adjustment board determines that
charged. Such fee shall be calculated as the cost of the J
g the amount of the tax that the taxpayer has admitted
special magistrate for the time involved in hearing the to be owingpursuant to this paragraph is grossly
etition and shall not exceed 5 er arcel of real p p g p g y
joint p p p disproportionate to the amount of the tax found to be
or tangible property account. Such fee is to
property g p p y due and that the taxpayers admission was not made
be proportionately paid by affected parcel owners. in good faith, the tax collector must collect a penalty
The value ad ustment board shall waive the g p y
(2) J at the rate of 10 percent of the deficiency per year
film fee with respect to a petition filed b a taxpayer p y p y
g p p yfrom the date the taxes became delinquent pursuant to
who demonstrates at the time of filing, by an s. 197.333.
appropriate certificate or other documentation issued The value adjustment board must den the
(c) J Y
by the Department of Children and Families and petition b written decision b Aril 20 if the
submitted with the petition, that the petitioner is then p y y p
p p petitioner fails to make the payment required by this
an eligible recipient of temporary assistance under subsection. The clerk, upon issuance of the decision,
chapter 414. p
p shall, on a form provided by the Department of
(3) All filing fees imposed under this section Revenue, notifyb first-class mail each taxpayer, the
shall be aid to the clerk of the value adjustment y
p J property appraiser, and the department of the decision
board at the time of filing. If such fees are not paid at of the board.
that time, the petition shall be deemed invalid and If the value adjustment board or the ro ert(2) J property
Y
shall be rejected. appraiser determines that the petitioner owes ad
All f~ilin fees collected b the clerk shall be pp(4) . g y valorem taxes in excess of the amount aid, the
allocated and utilized to defray,to the extent possible, p
p � unpaid amount accrues interest at an annual
the costs incurred in connection with the rate e equal to the bank rime loan rate on
percentage q p
58
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
July 1, or the first business day thereafter if July 1 is chairpersons. Any three members shall constitute a
a Saturday, Sunday, or legal holiday, of the year, quorum of the board, except that each quorum must
beginning on the date the taxes became delinquent include at least one member of said governing board,
pursuant to s. 197.333 until the unpaid amount is paid. at least one member of the school board, and at least
If the value adjustment board or the property one citizen member and no meeting of the board shall
appraiser determines that a refund is due,the overpaid take place unless a quorum is present.Members of the
amount accrues interest at an annual percentage rate board may receive such per diem compensation as is
equal to the bank prime loan rate on July 1,or the first allowed by law for state employees if both bodies
business day thereafter if July 1 is a Saturday, elect to allow such compensation. The clerk of the
Sunday, or legal holiday, of the tax year, beginning governing body of the county shall be the clerk of the
on the date the taxes would have become delinquent value adjustment board. The board shall appoint
pursuant to s. 197.333 until a refund is paid. Interest private counsel who has practiced law for over 5 years
on an overpayment related to a petition shall be and who shall receive such compensation as may be
funded proportionately by each taxing authority that established by the board. The private counsel may not
was overpaid. Interest does not accrue on amounts represent the property appraiser,the tax collector, any
paid in excess of 100 percent of the current taxes due taxing authority, or any property owner in any
as provided on the tax notice issued pursuant to s. administrative or judicial review of property taxes.
197.322. For purposes of this subsection, the term No meeting of the board shall take place unless
"bank prime loan rate" means the average counsel to the board is present. Two-fifths of the
predominant prime rate quoted by commercial banks expenses of the board shall be borne by the district
to large businesses as published by the Board of school board and three-fifths by the district county
Governors of the Federal Reserve System. commission.
(3) This section does not apply to petitions for History. s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-
ad valorem tax deferrals pursuant to chapter 197. 243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch.
History. s. 1, ch. 2011-181; s. 9, ch. 2016-128; s. 9, ch. 76-13 3; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s.
2025-208. 978,ch. 95-147; s. 4,ch.2008-197.
194.015 Value adjustment board. There is 194.032 Hearing purposes; timetable.
� (1)(a) The value adjustment board shall meet
hereb created a value ad ustment board for each
Y � not earlier than 30 days and not later than 60 days
county, which shall consist of two members of the Y Y
governing bodyof the count as elected from the after the mailing of the notice provided in s.
g g Y 194.011(1); however no board hearin shall be held
membershl of the board of said overnin bod , one g
p governing Y before approval of all or an art of the assessment
of whom shall be elected chairperson, and one pp y p
member of the school board as elected from the rolls by the Department of Revenue. The board shall
membershipof the school board, and two citizen meet for the following purposes:
i Hearn relating members, one of whom shall be appointed by the 1. g petitions g to assessments
governing body of the count and must own filed pursuant to s. 194.011(3).
g g Y Y i Hearnn
homestead property within the county and one of 2. g complaints relating to homestead
whom must be appointed b the school board and exemptions as provided for under s. 196.151.
pp Y i Hearn a
must own a business occupying commercial space 3. g appeals from exemptions denied or
located within the school district. A citizen member disputes arising from exemptions granted, upon the
may not be a member or an employee of an taxing filing of exemption applications under s. 196.011.
YY g Hearin a n
authority, and may not be a person who represents 4. g appeals concerning ad valorem tax
owners in an administrative or judicial deferrals and classifications.
property y � i Hearn
review of property taxes. The members of the board 5. g appeals from determinations that a
may be temporarily replaced b other members of the change of ownership under s. 193.155(3), a change of
Y p Y p Y ownership or control under s. 193.1554 5 or s.
respective boards on appointment b their respective p ( )
p pp Y p
59
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
193.1555(5), or a qualifying improvement under s. from the property appraiser, in which case the
193.1555(5) has occurred. property appraiser must notify the petitioner that the
(b) Notwithstanding the provisions of property record card is available online. The
paragraph (a), the value adjustment board may meet petitioner and the property appraiser may each
prior to the approval of the assessment rolls by the reschedule the hearing a single time for good cause.
Department of Revenue,but not earlier than July 1,to As used in this paragraph, the term "good cause"
hear appeals pertaining to the denial by the property means circumstances beyond the control of the person
appraiser of exemptions, tax refunds under s. seeking to reschedule the hearing which reasonably
197.319, agricultural and high-water recharge prevent the party from having adequate
classifications, classifications as historic property representation at the hearing. If the hearing is
used for commercial or certain nonprofit purposes, rescheduled by the petitioner or the property
and deferrals under subparagraphs (a)2., 3., and 4. In appraiser, the clerk shall notify the petitioner of the
such event, however, the board may not certify any rescheduled time of his or her appearance at least 15
assessments under s. 193.122 until the Department of calendar days before the day of the rescheduled
Revenue has approved the assessments in accordance appearance, unless this notice is waived by both
with s. 193.1142 and all hearings have been held with parties.
respect to the particular parcel under appeal. (b)1. The value adjustment board must allow the
(c) In no event may a hearing be held pursuant petitioner to appear at a hearing using electronic or
to this subsection relative to valuation issues prior to other communication equipment if a petitioner
completion of the hearings required under s. submits a written request to appear in such manner
200.065(2)(c). at least 10 calendar days before the date of the
(2)(a) The clerk of the governing body of the hearing. The clerk must ensure that all parties are
county shall prepare a schedule of appearances before notified of such written request.
the board based on petitions timely filed with him or 2. The board must ensure that the equipment is
her. The clerk shall notify each petitioner of the adequate and functional for allowing clear
scheduled time of his or her appearance at least 25 communication among the participants and for
calendar days before the day of the scheduled creating the hearing records required by law. The
appearance. The notice must indicate whether the hearing must be open to the public either by providing
petition has been scheduled to be heard at a particular the ability for interested members of the public to
time or during a block of time. If the petition has been join the hearing electronically or to monitor the
scheduled to be heard within a block of time, the hearing at the location of the board. The board must
beginning and ending of that block of time must be establish a uniform method for swearing witnesses;
indicated on the notice; however, as provided in receiving evidence submitted by a petitioner and
paragraph(c), a petitioner may not be required to wait presenting evidence, before, during, or after the
for more than a reasonable time, not to exceed 2 hearing; and placing testimony on the record.
hours, after the beginning of the block of time. The 3. The petitioner must submit and transmit
notice must also provide information for the evidence to the board in a format that can be
petitioner to appear at the hearing using electronic processed, viewed, printed, and archived.
or other communication equipment if the county has 4. Counties having a population of less than
not opted out as provided in paragraph (b). The 75,000 may opt out of providing a hearing using
property appraiser must provide a copy of the electronic or other communication equipment under
property record card containing information relevant this paragraph. In any county in which the board has
to the computation of the current assessment, with opted out under this subparagraph, the clerk shall
confidential information redacted, to the petitioner promptly notify any petitioner requesting a hearing
upon receipt of the petition from the clerk regardless using electronic or other communication equipment
of whether the petitioner initiates evidence exchange, of such opt out.
unless the property record card is available online
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
(c) A petitioner may not be required to wait for 709, is valid only to represent a single petitioner in a
more than a reasonable time, not to exceed 2 hours, single assessment year, and must identify the parcels
after the scheduled time for the hearing to commence. for which the taxpayer has granted the person the
If the hearing is not commenced within that time, the authority to represent the taxpayer. The Department
petitioner may inform the chairperson of the meeting of Revenue shall adopt a form that meets the
that he or she intends to leave. If the petitioner leaves, requirements of this paragraph. However, a petitioner
the clerk shall reschedule the hearing, and the is not required to use the department's form to grant
rescheduling is not considered to be a request to the power of attorney.
reschedule as provided in paragraph (a). (c) A petitioner before the board may also be
(d) Failure on three occasions with respect to any represented by a person with written authorization to
single tax year to convene at the scheduled time of act on the taxpayer's behalf, for which such person
meetings of the board is grounds for removal from receives no compensation. Such person may present
office by the Governor for neglect of duties. testimony and other evidence. The written
(3) The board shall remain in session from day authorization is valid only to represent a single
to day until all petitions, complaints, appeals, and petitioner in a single assessment year and must
disputes are heard. If all or any part of an assessment identify the parcels for which the taxpayer authorizes
roll has been disapproved by the department pursuant the person to represent the taxpayer. The Department
to s. 193.1142, the board shall reconvene to hear of Revenue shall adopt a form that meets the
petitions, complaints, or appeals and disputes filed requirements of this paragraph. However, a petitioner
upon the finally approved roll or part of a roll. is not required to use the department's form to grant
History. s.4,ch. 69-140; ss.21,35,ch. 69-106;s.27,ch. the authorization.
70-243; s. 12,ch. 73-172; s. 6,ch.74-234; s. 7,ch.76-133; s. 3, (d) The property appraiser or his or her
ch. 76-234; s. 1, ch. 77-174; s. 13, ch. 77-301; ss. 1, 9, 37, ch.
80-274;s. 5,ch. 81-308; ss. 14, 16,ch. 82-208;ss. 9, 11,23 26 authorized representatives may be represented by an
80,ch. 82-226; ss. 20,21,22,23,24,25,ch. 83-204; s. 146,ch� attorney in defending the property appraiser's
91-112; s. 979, ch. 95-147; s. 5, ch. 96-204; s. 4, ch. 97-117; s. assessment or opposing an exemption and may
2,ch.98-52;s.3,ch.2002-18;s.2,ch.2004-349;s. 11,ch.2012- present testimony and other evidence.
193;s.8,ch.2013-109;s. 10,ch.2016-128;s. 14,ch.2018-118; (e) The property appraiser, each petitioner, and
s. 35,ch.2022-5; s.4,ch.2022-97;s.2,ch. 2022-272; s.21,ch. all witnesses shall be required, the request of
2024-3; s. 10,ch.2025-208. q upon
Note. Effective January 1, 2026, paragraphs (b) and (c) either party, to testify under oath as administered by
of subsection (2) are redesignated as paragraphs (c) and (d), the chair of the board. Hearings shall be conducted in
respectively,a new paragraph(b)is added to that subsection,and the manner prescribed by rules of the department,
paragraph(a)of that subsection is amended. which rules shall include the right of cross-
examination of any witness.
194.034 Hearing procedures; rules. Nothing herein shall preclude an aggrieved
(f) g p gg
(1)(a) Petitioners before the board may be taxpayer from contesting his or her assessment in the
represented b an employee of the taxpayer or an g
p ymanner provided by s. 194.171,regardless of whether
affiliated entity, an attorney who is a member of The Florida Bar, a real estate a he or she has initiated an action pursuant to s.
raiser licensed under
pp 194.011.
chapter 475, areal estate broker licensed under The rules shall provide that no evidence
(g)
chapter 475, or a certified public accountant licensed h 11consideredh r x h s be a by the board except n w e
under chapter 473, retained by the taxpayer. Such resented Burin the time scheduled for the
person may resent testimony and other evidence. p g
p y p y petitioner's hearing or at a time when the petitioner
(b) A petitioner before the board may also be b re has been given reasonable notice; that a verbatim
resented g '
p y a person with a record of the proceedings shall be made, and proof of power of attorney to
act on the taxpayer's behalf. Such person may present an documentary evidence resented shall be
testimonyand other evidence. The power of attorney y y p
p y
must conform to the requirements of part II of chapter preserved and made available to the Department of
61
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
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 as
(h) Notwithstanding the provisions of this a prerequisite condition to appearing before the value
subsection, a petitioner may not present for adjustment board.
consideration, and a board or special magistrate may (4) A condominium homeowners' association
not accept for consideration, testimony or other may appear before the board to present testimony and
evidentiary materials that were requested of the evidence regarding the assessment of condominium
petitioner in writing by the property appraiser of units which the association represents. Such
which the petitioner had knowledge but denied to the testimony and evidence shall be considered by the
property appraiser. board with respect to hearing petitions filed by
(i) Chapter 120 does not apply to hearings of the individual condominium unit owners, unless the
value adjustment board. owner requests otherwise.
0) An assessment may not be contested unless a (5) For the purposes of review of a petition, the
return as required by s. 193.052 was timely filed. For board may consider assessments among comparable
purposes of this paragraph, the term "timely filed" properties within homogeneous areas or
means filed by the deadline established in s. 193.062 neighborhoods.
or before the expiration of any extension granted (6) For purposes of hearing joint petitions filed
under s. 193.063. If notice is mailed pursuant to s. pursuant to s. 194.011(3)(e), each included parcel
193.073(1)(a), a complete return must be submitted shall be considered by the board as a separate petition.
under s. 193.073(1)(a) for the assessment to be Such separate petitions shall be heard consecutively
contested. by the board.If a special magistrate is appointed, such
(2) In each case, except if the complaint is separate petitions shall all be assigned to the same
withdrawn by the petitioner or if the complaint is special magistrate.
acknowledged as correct by the property appraiser, History. s. 21, ch. 83-204; s. 12, ch. 83-216; s. 3, ch. 86-
the value adjustment board shall render a written 175; s. 147,ch.91-112; s.2,ch. 92-32; s. 980,ch. 95-147; s. 71,
decision. All such decisions shall be issued within 20
ch. 2004-11; s. 2, ch. 2011-181; s. 12, ch. 2012-193; s. 4, ch.
calendar days after the last day the board is in session 2013-192; s. 11, ch. 2016-128.
under s. 194.032. The decision of the board must 194.035 Special magistrates; property
contain findings of fact and conclusions of law and evaluators.
must include reasons for upholding or overturning the (1) In counties having a population of more than
determination of the property appraiser. Findings of 75,000,the board shall appoint special magistrates for
fact must be based on admitted evidence or a lack the purpose of taking testimony and making
thereof.If a special magistrate has been appointed,the recommendations to the board, which
recommendations of the special magistrate shall be recommendations the board may act upon without
considered by the board. The clerk, upon issuance of further hearing. These special magistrates may not be
a decision, shall, on a form provided by the elected or appointed officials or employees of the
Department of Revenue, notify each taxpayer and the county but shall be selected from a list of those
property appraiser of the decision of the board. This qualified individuals who are willing to serve as
notification shall be by first-class mail or by special magistrates. Employees and elected or
electronic means if selected by the taxpayer on the appointed officials of a taxing jurisdiction or of the
originally filed petition. If requested by the state may not serve as special magistrates. The clerk
Department of Revenue, the clerk shall provide to the of the board shall annually notify such individuals or
department a copy of the decision or information their professional associations to make known to
relating to the tax impact of the findings and results them that opportunities to serve as special magistrates
of the board as described in s. 194.037 in the manner exist. The Department of Revenue shall provide a list
and form requested. of qualified special magistrates to any county with a
62
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
population of 75,000 or less. Subject to appropriation, adjustment board shall verify the special magistrate's
the department shall reimburse counties with a qualifications. The value adjustment board shall
population of 75,000 or less for payments made to ensure that the selection of special magistrates is
special magistrates appointed for the purpose of based solely upon the experience and qualifications
taking testimony and making recommendations to the of the special magistrate and is not influenced by the
value adjustment board pursuant to this section. The property appraiser. The special magistrate shall
department shall establish a reasonable range for accurately and completely preserve all testimony and,
payments per case to special magistrates based on in making recommendations to the value adjustment
such payments in other counties. Requests for board, shall include proposed findings of fact,
reimbursement of payments outside this range shall conclusions of law, and reasons for upholding or
be justified by the county. If the total of all requests overturning the determination of the property
for reimbursement in any year exceeds the amount appraiser. The expense of hearings before magistrates
available pursuant to this section, payments to all and any compensation of special magistrates shall be
counties shall be prorated accordingly. If a county borne three-fifths by the board of county
having a population less than 75,000 does not appoint commissioners and two-fifths by the school board.
a special magistrate to hear each petition, the person When appointing special magistrates or when
or persons designated to hear petitions before the scheduling special magistrates for specific hearings,
value adjustment board or the attorney appointed to the board,the board attorney,and the board clerk may
advise the value adjustment board shall attend the not consider the dollar amount or percentage of any
training provided pursuant to subsection (3), assessment reductions recommended by any special
regardless of whether the person would otherwise be magistrate in the current year or in any previous year.
required to attend,but shall not be required to pay the (2) The value adjustment board of each county
tuition fee specified in subsection (3). A special may employ qualified property appraisers or
magistrate appointed to hear issues of exemptions, evaluators to appear before the value adjustment
classifications, and determinations that a change of board at that meeting of the board which is held for
ownership, a change of ownership or control, or a the purpose of hearing complaints. Such property
qualifying improvement has occurred shall be a appraisers or evaluators shall present testimony as to
member of The Florida Bar with no less than 5 years' the just value of any property the value of which is
experience in the area of ad valorem taxation. A contested before the board and shall submit to
special magistrate appointed to hear issues regarding examination by the board, the taxpayer, and the
the valuation of real estate shall be a state certified property appraiser.
real estate appraiser with not less than 5 years' (3) The department shall provide and conduct
experience in real property valuation. A special training for special magistrates at least once each state
magistrate appointed to hear issues regarding the fiscal year in at least five locations throughout the
valuation of tangible personal property shall be a state. Such training shall emphasize the department's
designated member of a nationally recognized standard measures of value, including the guidelines
appraiser's organization with not less than 5 years' for real and tangible personal property.
experience in tangible personal property valuation. A Notwithstanding subsection (1), a person who has 3
special magistrate need not be a resident of the county years of relevant experience and who has completed
in which he or she serves. A special magistrate may the training provided by the department under this
not represent a person before the board in any tax year subsection may be appointed as a special magistrate.
during which he or she has served that board as a The training shall be open to the public. The
special magistrate.An appraisal may not be submitted department shall charge tuition fees to any person
as evidence to a value adjustment board in any year attending this training in an amount sufficient to fund
that the person who performed the appraisal serves as the department's costs to conduct all aspects of the
a special magistrate to that value adjustment board. training. The department shall deposit the fees
Before appointing a special magistrate, a value
63
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
collected into the Certification Program Trust Fund so inform the property appraiser, who may thereupon
pursuant to s. 195.002(2). bring suit in circuit court against the value adjustment
History. s. 22, ch. 83-204; s. 148, ch. 91-112; s. 981, ch. board for injunctive relief to prohibit continuation of
95-147;s.4,ch.2002-18; s.72,ch.2004-11; s. 5,ch.2008-197; the violation of the law or administrative rules and for
s. 12,ch.2016-128; s.4,ch.2020-10. a mandatoryinjunction to restore the tax roll to itsjust
J
194.036 Appeals.—Appeals of the decisions of value in such amount as determined by judicial
However when a final judicial decision
the board shall be as follows: proceeding. '
If the ro ert a raiser disa rees with the is rendered as a result of an appeal filed pursuant to
(1) property Y pp g
decision of the board he or she may appeal eal the this paragraph which alters or changes an assessment
decision to the circuit court if one or more of the of a parcel of property of any taxpayer not a party to
followingcriteria are met: such procedure, such taxpayer shall have 60 days
th da
te
the
e ofe final judicial file an
(a) The property appraiser determines and fl decision to
affirmativelyasserts in an legal proceeding that action to contest such altered or changed assessment
Y g p g pursuant to s. 194.171 1 and the provisions of s.
there is a specific constitutional or statutory violation p O, p
p � 194.171 2 shall not bar such action.
or a specific violation of administrative rules in the ( )
p An taxpayer ma brin an action to contest
decision of the board exce t that nothin herein shall (2) YY g
' p g pursuant to s. 194.171.t tax assessment authorize the property appraiser to institute any suit a p
to challenge the validity of an portion of the (3) The circuit court proceeding shall be de
g Y Y p a
constitution or of any duly enacted legislative act of novo and the burden of proof shall be upon the party
y
this state. initiating the action.
(b) There is a variance from the property
History. s. 23, ch. 83-204; s. 149, ch. 91-112; s. 982, ch.
95-147; s. 5,ch. 2023-157.
appraiser's assessed value in excess of the following:
20 percent variance from any assessment of$250,000 194.037 Disclosure of tax impact.
or less; 15 percent variance from any assessment in (1) After hearing all petitions, complaints,
excess of$250,000 but not in excess of$1 million; 10 appeals, and disputes, the clerk shall make public
percent variance from any assessment in excess of$1 notice of the findings and results of the board as
million but not in excess of$2.5 million; or 5 percent provided in chapter 50. If published in the print
variance from any assessment in excess of $2.5 edition of a newspaper, the notice must be in at least
million. a quarter-page size advertisement of a standard size
(c) There is an assertion by the property or tabloid size newspaper, and the headline shall be in
appraiser to the Department of Revenue that there a type no smaller than 18 point. The advertisement
exists a consistent and continuous violation of the shall not be placed in that portion of the newspaper
intent of the law or administrative rules by the value where legal notices and classified advertisements
adjustment board in its decisions. The property appear. The advertisement shall be published in a
appraiser shall notify the department of those portions newspaper in the county. The newspaper selected
of the tax roll for which the assertion is made. The shall be one of general interest and readership in the
department shall thereupon notify the clerk of the community pursuant to chapter 50. For all
board who shall, within 15 days of the notification by advertisements published pursuant to this section, the
the department, send the written decisions of the headline shall read: TAX IMPACT OF VALUE
board to the department.Within 30 days of the receipt ADJUSTMENT BOARD. The public notice shall list
of the decisions by the department, the department the members of the value adjustment board and the
shall notify the property appraiser of its decision taxing authorities to which they are elected. The form
relative to further judicial proceedings. If the shall show,in columnar form, for each of the property
department finds upon investigation that a consistent classes listed under subsection (2), the following
and continuous violation of the intent of the law or information, with appropriate column totals:
administrative rules by the board has occurred,it shall
64
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
(a) In the first column,the number of parcels for (d) Agricultural property, which must be
which the board granted exemptions that had been identified as "Agricultural."
denied or that had not been acted upon by the property (e) High-water recharge property, which must
appraiser. be identified as "High-Water Recharge."
(b) In the second column, the number of parcels (f) Historic property used for commercial or
for which petitions were filed concerning a property certain nonprofit purposes, which shall be identified
tax exemption. as "Historic Commercial or Nonprofit."
(c) In the third column, the number of parcels (g) Tangible personal property, which must be
for which the board considered the petition and identified as "Business Machinery and Equipment."
reduced the assessment from that made by the (h) Vacant land and nonagricultural acreage,
property appraiser on the initial assessment roll. which must be identified as "Vacant Lots and
(d) In the fourth column, the number of parcels Acreage."
for which petitions were filed but not considered by (3) The form of the notice, including
the board because such petitions were withdrawn or appropriate narrative and column descriptions, shall
settled prior to the board's consideration. be prescribed by department rule and shall be brief
(e) In the fifth column,the number of parcels for and nontechnical to minimize confusion for the
which petitions were filed requesting a change in average taxpayer.
assessed value, including requested changes in History. s.24,ch.83-204;s. 150,ch.91-112; s.6,ch.96-
assessment classification. 204; s. 5, ch. 97-117; s. 6, ch. 2007-321; s. 6, ch. 2008-197; s.
(f) In the sixth column,the net change in taxable
19,ch.2021-17; s. 8,ch.2024-15 8.
value from the property appraiser's initial roll which
PART III
results from board decisions. ASSESSMENT:
(g) In the seventh column, the net shift in taxes
PRESUMPTION OF CORRECTNESS
to parcels not granted relief by board. The shift
shall be computed as the amount shown in column 6
194.301 Challenge to ad valorem tax assessment.
multiplied by the applicable millage rates adopted by
194.3015 Burden of proof.
the taxing authorities in hearings held pursuant to s.
200.065(2)(d) or adopted by vote of the electors 194.301 Challenge to ad valorem tax
b 12 Art. VII of the State g
pursuant to s. 9( ) or s. � assessment.
Constitution, but without adjustment as authorized In an administrative or judicial action in
(1) Y
pursuant to s. 200.065(6). If for any taxing authority which a taxpayer challenges an ad valorem tax
the hearinghas not been completed at the time the g
p assessment of value, the property appraiser's
notice required herein is prepared, the millage rate assessment is resumed correct if the appraiser roves
used shall be that adopted in the hearing held pursuant p pp p
p g p by a preponderance of the evidence that the
to s. 200.065(2)(c). assessment was arrived at b complyingwith s.
There must be a line entr in each of the Y(2) Y 193.011 an other applicable statutory requirements
columns described in subsection (1), for each of the Y pp yq relating to classified use values or assessment caps,
'following property classes:
and professionally accepted appraisal practices,
(a) Improved residential property, which must be identified as "Residential." including mass appraisal standards if appropriate.
However, a taxpayer who challenges an assessment is
(b) Improved commercial property, which must entitled to a determination b the value adjustment
be identified as "Commercial." Y J
board or court of the appropriateness of the appraisal
(c) Improved industrial property, utility methodologyused in making the assessment. The
leasehold interests subsurface rights, and g
property, ' g ' value of property must be determined by an appraisal
other property not properly attributable to other methodologythat lies with the criteria of s.
classes listed in this section which must be identified complies
193.011 and professionally accepted appraisal
as "Industrial and Misc."
65
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
practices. The provisions of this subsection preempt (1) It is the express intent of the Legislature that
any prior case law that is inconsistent with this a taxpayer shall never have the burden of proving that
subsection. the property appraiser's assessment is not supported
(2) In an administrative or judicial action in by any reasonable hypothesis of a legal assessment.
which an ad valorem tax assessment is challenged,the All cases establishing the every-reasonable-
burden of proof is on the party initiating the hypothesis standard were expressly rejected by the
challenge. Legislature on the adoption of chapter 97-85, Laws of
(a) If the challenge is to the assessed value of Florida. It is the further intent of the Legislature that
the property, the party initiating the challenge has the any cases published since 1997 citing the every-
burden of proving by a preponderance of the evidence reasonable-hypothesis standard are expressly rejected
that the assessed value: to the extent that they are interpretative of legislative
1. Does not represent the just value of the intent.
property after taking into account any applicable (2) This section is intended to clarify existing
limits on annual increases in the value of the property; law and apply retroactively.
2. Does not represent the classified use value or History. s.2,ch.2009-121.
fractional value of the property if the property is
required to be assessed based on its character or use; FLORIDA STATUTES
or CHAPTER 286
3. Is arbitrarily based on appraisal practices that (EXCERPT)
are different from the appraisal practices generally
applied by the property appraiser to comparable PUBLIC BUSINESS:
property within the same county. MISCELLANEOUS
(b) If the party challenging the assessment PROVISIONS
satisfies the requirements of paragraph (a), the
presumption provided in subsection (1) is overcome, 286.0105 Notices of meetings and hearing must
and the value adjustment board or the court shall advise that a record is required to
establish the assessment if there is competent, appeal.
substantial evidence of value in the record which 286.011 Public meetings and records; public
cumulatively meets the criteria of s. 193.011 and inspection; criminal and civil penalties.
professionally accepted appraisal practices. If the 286.0113 General exemptions from public meetings.
record lacks such evidence, the matter must be 286.0114 Public meetings; reasonable opportunity to
remanded to the property appraiser with appropriate be heard; attorney fees.
directions from the value adjustment board or the
court, and the property appraiser must comply with 286.0105 Notices of meetings and hearings
those directions. must advise that a record is required to appeal.
If the revised assessment followin remand Each board, commission,or agency of this state or of
(c) g
is
,challen ed the procedures described in this section any political subdivision thereof shall include in the
g
apply.1 . notice of any meeting or hearing, if notice of the
If the challen e is to the classification or meeting or hearing is required, of such board,
(d) g
exemption status of theproperty, there is no commission, or agency, conspicuously on such
p
of correctness, and the art initiating notice, the advice that, if a person decides to
presumption party g
the challenge has the burden of proving b a appeal any decision made by the board, agency, or
g p g Y
preponderance of the evidence that the classification commission with respect to any matter considered
or exempt status assigned to the property is incorrect. at such meeting or hearing, he or she will need a
p g p p Y
History. s. 1, ch. 97-85; s. 1, ch.2009-121. record of the proceedings, and that, for such
purpose, he or she may need to ensure that a
194.3015 Burden of proof. verbatim record of the proceedings is made, which
66
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
record includes the testimony and evidence upon authority or any agency or authority of any county,
which the appeal is to be based. The requirements municipal corporation, or political subdivision to
of this section do not apply to the notice provided in enforce the provisions of this section or to invalidate
s. 200.065(3). the actions of any such board, commission, agency,
History. s. 1, ch. 80-150; s. 14, ch. 88-216; s.209,ch. or authority, which action was taken in violation
95-148. of this section, and the court determines that the
defendant or defendants to such action acted in
286.011 Public meetings and records; public violation of this section, the court shall assess a
inspection; criminal and civil penalties. reasonable attorne 's fee against such agency, and
All meetings of an board or commission of Y g
(1) g Y may assess a reasonable attorne 's fee against the
an state agency or authority or of an agency or Y Y g
Y g Y Y Y g Y individual filing such an action if the court finds it
authority of any county, municipal corporation, or was filed in bad faith or was frivolous. An fees so
political subdivision except as otherwise provided Y
p p p assessed may be assessed against the individual
in the Constitution, including meetings with or member or members of such board or commission;
attended by any person elected to such board or provided, that in an case where the board or
commission but who has not et taken office at p Y
Y commission seeks the advice of its attorney and such
which official acts are to be taken are declared to advice is followed, no such fees shall be assessed
be public meetings open to the public at all times, against the individual member or members of the
and no resolution rule or formal action shall be g
board or commission. However, this subsection shall
considered binding except as taken or made at such not apply to a state attorney or his or her dui
meeting. board or commission must provide pp Y Y Y
g p authorized assistants or any officer charged with
reasonable notice of all such meetings. enforcingthe provisions of this section.
The minutes of a meetin of an such(2) g Y (5) Whenever an board orcommission of
Y
board or commission of any such state agency an state agency or authority or an agency or
or authorityshall be promptly recorded and such Y g Y Y Y g Y
p p Y authority of any county, municipal corporation, or
records shall be open to public inspection. The political subdivision appeals an court order which
on circuit courts of this state shall have jurisdiction to p pp Y
J has found said board, commission, agency, or
issue injunctions to enforce the purposes of this authorityto have violated this section, and such
section upon application b an citizen of this state.
p pp Y Y order is affirmed, the court shall assess a reasonable
(3)(a) Any public officer who violates any
attorneys fee for the appeal against such board,
provision of this section is guilty of a noncriminal commission, agency, or authority. An fees so
infraction punishable b fine not exceeding 500. Y Y
p Y g assessed may be assessed against the individual
An erson who is a member of a board Y g(b) y p member or members of such board or
or commission or of any state agency or authority commission; provided, that in an case where the
of an count municipal corporation, or political p Y
Y y� p p board or commission seeks the advice of its
subdivision who knowingly violates the provisions attorneyand such advice is followed, no such fees
of this section b attending a meeting not held in
Y g g shall be assessed against the individual member or
accordance with the members of the board or commission.
provisions hereof is guilty of a misdemeanor of All ersons sub•ect to subsection (1) are
(6) p J
the second degree, punishable as provided in s. prohibited from holding meetings at any facility or
775.082 or s. 775.083.
location which discriminates on the basis of sex,
(c) Conduct which occurs outside the state age, race, creed, color, origin, or economic status
which would constitute a knowingviolation of this g
or which operates in such a manner as to
section is a misdemeanor of the second degree, unreasonablyrestrict public access to such a
punishable as provided in s. 775.082 or s. 775.083.
p p facility.
(4) Whenever an action has been filed against Whenever an member of an board or
(7) Y Y
any board or commission of any state agency or commission of an state agency or authority or an
Y g Y Y Y
67
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
agency or authority of any county, municipal contrary, a regional citizen volunteer advisory
corporation, or political subdivision is charged with committee, created to provide technical expertise
a violation of this section and is subsequently and support to the National Estuary Program
acquitted, the board or commission is authorized to established by Congress under s. 320 of the Clean
reimburse said member for any portion of his or her Water Act, whose membership is composed of
reasonable attorney's fees. representatives from four or more counties may
(8) Notwithstanding the provisions of conduct public meetings and workshops by means of
subsection (1), any board or commission of any communications media technology as defined in s.
state agency or authority or any agency or 120.54(5)(b)2. An advisory committee member who
authority of any county, municipal corporation, or participates in a public meeting or workshop by
political subdivision, and the chief administrative communications media technology is deemed to be
or executive officer of the governmental entity, present at the meeting or workshop. The use of
may meet in private with the entity's attorney to communications media technology must allow for
discuss pending litigation to which the entity is all persons attending the meeting or workshop to
presently a party before a court or administrative audibly communicate as if the person is physically
agency, provided that the following conditions are present.
met: (b) The notice for a public meeting or
(a) The entity's attorney shall advise the workshop must state whether the meeting or
entity at a public meeting that he or she desires workshop will be conducted using communications
advice concerning the litigation. media technology, how an interested person may
(b) The subject matter of the meeting shall be participate, and the location of facilities where
confined to settlement negotiations or strategy communications media technology will be available
sessions related to litigation expenditures. during the meeting or workshop.
(c) The entire session shall be recorded by a History. s. 1, ch. 67-356; s. 159, ch. 71-136; s. 1, ch. 78-
certified court reporter. The reporter shall record the 365; s. 6,ch. 85-301; s. 33, ch. 91-224;s. 1, ch. 93-232; s. 210,
ch. 95-148; s. 1, ch. 95-353; s. 2, ch. 2012-25; s. 1, ch. 2024-
times of commencement and termination of the 17
session, all discussion and proceedings, the names
of all persons present at any time, and the names 286.0113 General exemptions from public
of all persons speaking. No portion of the session
meetings.
shall be off the record. The court reporter's notes (1) That portion of a meetingthat would reveal
shall be fully transcribed and filed with the entity's a securityor firesafet system plan or portion thereof
clerk within a reasonable time after the meetin y y p
g made confidential and exempt by s. 119.071(3)(a) is
(d) The entity shall give reasonable public , Art. I of theb exempt from s. 286.011 and s. 24
p ( )
notice of the time and date of the attorney-client State Constitution.
session and the names of persons who will be (2)(a) For purposes of this subsection:
attending the session. The session shall commence 1. "Competitive solicitation"means the process
at an open meeting at which the persons chairing p
p g p g of requesting and receiving sealed bids, proposals, or
the meeting shall announce the commencement replies in accordance with the terms of a competitive
and estimated length of the attorne -client session p p
g y process, regardless of the method of procurement.
and the names of the persons attending. At the 2. "Team" means a group of members
conclusion of the attorney-client session the g p
y established by an agency for the purpose of
meeting shall be reopened, and the person conductingnegotiations as art of a competitive
chairingthe meeting shall announce the termination n g p p
g solicitation.
of the session. (b)1. Any portion of a meetin at which a
g
(e) The transcript shall be made part of the negotiation with a vendor is conducted pursuant to a
public record upon conclusion of the litigation.anon. g
p p g competitive solicitation, at which a vendor makes an
(9)(a) Notwithstanding any law to the
68
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
oral presentation as part of a competitive solicitation, s. 119.15 and shall stand repealed on October 2,2027,
or at which a vendor answers questions as part of a unless reviewed and saved from repeal through
competitive solicitation is exempt from s. 286.011 reenactment by the Legislature.
and s. 24(b), Art. I of the State Constitution. (4)(a) Any portion of a meeting that would
2. Any portion of a team meeting at which reveal building plans,blueprints,schematic drawings,
negotiation strategies are discussed is exempt from s. or diagrams, including draft, preliminary, and final
286.011 and s. 24(b), Art. I of the State Constitution. formats, which depict the structural elements of 911,
(c)1. A complete recording shall be made of any E911, or public safety radio communication system
portion of an exempt meeting. No portion of the infrastructure, including towers, antennae, equipment
exempt meeting may be held off the record. or facilities used to provide 911, E911, or public
2. The recording of, and any records presented safety radio communication services, or other 911,
at, the exempt meeting are exempt from s. 119.07(1) E911, or public safety radio communication
and s. 24(a),Art. I of the State Constitution until such structures or facilities made exempt by
time as the agency provides notice of an intended s. 119.071(3)(e)l.a. is exempt from s. 286.011 and s.
decision or until 30 days after opening the bids, 24, Art. I of the State Constitution.
proposals, or final replies, whichever occurs earlier. (b) Any portion of a meeting that would reveal
3. If the agency rejects all bids, proposals, or geographical maps indicating the actual or proposed
replies and concurrently provides notice of its intent locations of 911, E911, or public safety radio
to reissue a competitive solicitation,the recording and communication system infrastructure, including
any records presented at the exempt meeting remain towers, antennae, equipment or facilities used to
exempt from s. 119.07(1) and s. 24(a), Art. I of the provide 911, E911, or public safety radio
State Constitution until such time as the agency communication services, or other 911, E911, or
provides notice of an intended decision concerning public safety radio communication structures or
the reissued competitive solicitation or until the facilities made exempt by s. 119.071(3)(e)Lb. is
agency withdraws the reissued competitive exempt from s. 286.011 and s. 24, Art. I of the State
solicitation. A recording and any records presented at Constitution.
an exempt meeting are not exempt for longer than 12 (c) No portion of an exempt meeting under
months after the initial agency notice rejecting all paragraph (a) or paragraph (b) may be off the record.
bids, proposals, or replies. All exempt portions of such meeting shall be recorded
(3)(a) That portion of a meeting held by a utility and transcribed. Such recordings and transcripts are
owned or operated by a unit of local government confidential and exempt from disclosure under
which would reveal information that is exempt under s. 119.07(1) and s. 24(a), Art. I of the State
s. 119.0713(5)is exempt from s. 286.011 and s. 24(b), Constitution unless a court of competent jurisdiction,
Art. I of the State Constitution. All exempt portions after an in camera review,determines that the meeting
of such a meeting must be recorded and transcribed. was not restricted to the discussion of the information
The recording and transcript of the meeting are made exempt by s. 119.071(3)(e)l.a. or b. In the
exempt from disclosure under s. 119.07(1) and s. event of such a judicial determination, only that
24(a),Art. I of the State Constitution unless a court of portion of the recording and transcript which reveals
competent jurisdiction, following an in-camera nonexempt information may be disclosed to a third
review,determines that the meeting was not restricted party.
to the discussion of data and information made (d) For purposes of this subsection, the term
exempt by this section. In the event of such a judicial "public safety radio" is defined as the means of
determination, only the portion of the recording or communication between and among 911 public safety
transcript which reveals nonexempt data and answering points, dispatchers, and first responder
information may be disclosed to a third party. agencies using those portions of the radio frequency
(b) This subsection is subject to the Open spectrum designated by the Federal Communications
Government Sunset Review Act in accordance with
69
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
Commission under 47 C.F.R.part 90 for public safety paragraph does not affect the right of a person to be
purposes. heard as otherwise provided by law.
(e) This subsection is subject to the Open (4) Rules or policies of a board or commission
Government Sunset Review Act in accordance with which govern the opportunity to be heard are limited
s. 119.15 and shall stand repealed on October 2,2025, to those that:
unless reviewed and saved from repeal through (a) Provide guidelines regarding the amount of
reenactment by the Legislature. time an individual has to address the board or
History. s. 2, ch. 2001-361; s. 44, ch. 2005-251; s. 2, ch. commission;
2006-158;s.2,ch.2006-284;s. 13,ch.2010-151;s.2,ch.2011- (b) Prescribe procedures for allowing
140; s.2,ch.2016-49; s.3,ch.2018-146; s. 1,ch.2019-37;s.2, representatives of groups or factions on a proposition
ch. 2020-13; s. 3,ch.2023-75;s.2,ch.2024-24. p g p p p
to address the board or commission, rather than all
286.0114 Public meetings; reasonable members of such groups or factions, at meetings in
opportunity to be heard; attorney fees. which a large number of individuals wish to be heard;
(1) For purposes of this section, "board or (c) Prescribe procedures or forms for an
commission" means a board or commission of any individual to use in order to inform the board or
state agency or authority or of any agency or authority commission of a desire to be heard; to indicate his or
of a county, municipal corporation, or political her support, opposition, or neutrality on a proposition;
subdivision. and to indicate his or her designation of a
(2) Members of the public shall be given a representative to speak for him or her or his or her
reasonable opportunity to be heard on a proposition group on a proposition if he or she so chooses; or
before a board or commission. The opportunity to be (d) Designate a specified period of time for
heard need not occur at the same meeting at which the public comment.
board or commission takes official action on the (5) If a board or commission adopts rules or
proposition if the opportunity occurs at a meeting that policies in compliance with this section and follows
is during the decisionmaking process and is within such rules or policies when providing an opportunity
reasonable proximity in time before the meeting at for members of the public to be heard, the board or
which the board or commission takes the official commission is deemed to be acting in compliance with
action. This section does not prohibit a board or this section.
commission from maintaining orderly conduct or (6) A circuit court has jurisdiction to issue an
proper decorum in a public meeting. The opportunity injunction for the purpose of enforcing this section
to be heard is subject to rules or policies adopted by upon the filing of an application for such injunction by
the board or commission, as provided in subsection a citizen of this state.
(4). (7)(a) Whenever an action is filed against a
(3) The requirements in subsection (2) do not board or commission to enforce this section, the court
apply to: shall assess reasonable attorney fees against such
(a) An official act that must be taken to deal with board or commission if the court determines that the
an emergency situation affecting the public health, defendant to such action acted in violation of this
welfare,or safety,if compliance with the requirements section. The court may assess reasonable attorney fees
would cause an unreasonable delay in the ability of the against the individual filing such an action if the court
board or commission to act; finds that the action was filed in bad faith or was
(b) An official act involving no more than a frivolous. This paragraph does not apply to a state
ministerial act, including, but not limited to, approval attorney or his or her duly authorized assistants or an
of minutes and ceremonial proclamations; officer charged with enforcing this section.
(c) A meeting that is exempt from s. 286.011; or (b) Whenever a board or commission appeals a
(d) A meeting during which the board or court order that has found the board or commission to
commission is acting in a quasi-judicial capacity. This have violated this section, and such order is affirmed,
70
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
the court shall assess reasonable attorney fees for the
appeal against such board or commission.
(8) An action taken by a board or commission
which is found to be in violation of this section is not
void as a result of that violation.
History. s. 1,ch.2013-227.
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
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 Department's Internet site:
h.tip-,H-flori darevenue.com/prop erty/P age s/F orm.s.aspx.
72
DR-474. R. 11/12
Rule 12D-16.002, F.A.C., Eff. 11/12
Owner Name
Owner Address The taxing authorities which levy property taxes
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 PUBLIC HEARINGS is 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 AMEND or ALTER its
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
Taxing Authority Your Last Year's This Year IF PROPOSED PROPOSED
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 Milla a Adopted Milla a Adopted Will 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
D R-474
R. 11/12
EXPLANATION
*Column 1-YOUR PROPERTY TAXES LAST YEAR
This column shows the taxes that applied last year to your property. These amounts were based on
budgets adopted last year and your property's previous taxable value.
*Column 2-YOUR 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. These amounts are based on last year's budgets and your current
assessment.
*Column 3-YOUR 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
D R-474
R. 11/12
PROPERTY VALUATION
Last Year This Year
Market Value
Taxing Authority* Assessed Value Exemptions Taxable Value
Last Year This Year Last Year This Year Last Year This Year
County
Public Schools
By State Law
By Local Law
Municipality
Water Management
Independent Districts
Voted Levies for Debt Service
Assessment Reductions Applies to Value
*List each assessment reduction applicable to
property.
Exemptions Applies to Value
*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 I(location).
If the property appraiser's office is unable to resolve the matter as to market value, classification, 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
D R-474
R. 11/12
Market Value:
Market value in Florida is also known as "just value" as provided by the constitution 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 can receive an assessment reduction for a number of reasons. 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 property are 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 limits on increases apply 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 on page 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. Examples include the homestead exemption, veterans'
disability exemptions and charitable exemptions. The discount for disabled veterans is included in 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 the value of exemptions and discounts.
4
DR-474M, R. 11/12
Rule 12D-16.002, F.A.C., Eff. 11/12
Owner Name AMENDED The taxing authorities which levy property taxes
Owner Address against your property will soon hold PUBLIC
HEARINGS to adopt budgets and tax rates for
Owner City, State the next year.
The purpose of these PUBLIC HEARINGS is 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 AMEND or ALTER its
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
Taxing Authority Your Last Year's This Year IF PROPOSED PROPOSED
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 Milla a Adopted Milla a Adopted Will 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 1-YOUR PROPERTY TAXES LAST YEAR
This column shows the taxes that applied last year to your property. These amounts were based on
budgets adopted last year and your property's previous taxable value.
*Column 2-YOUR 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. These amounts are based on last year's budgets and your current
assessment.
*Column 3-YOUR 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 1 of 3
DR-474M
R. 11/12
PROPERTY VALUATION
Last Year This Year
Market Value
Taxing Authority* Assessed Value Exemptions Taxable Value
Last Year This Year Last Year This Year Last Year This Year
County
Public Schools
By State Law
By Local Law
Municipality
Water Management
Independent Districts
Voted Levies for Debt Service
Assessment Reductions Applies to Value
*List each assessment reduction applicable to
property.
Exemptions Applies to Value
*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 I(location).
If the property appraiser's office is unable to resolve the matter as to market value, classification, 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).
Page 2 of 3
DR-474M
R. 11/12
Market Value:
Market value in Florida is also known as "just value" as provided by the constitution 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 can receive an assessment reduction for a number of reasons. 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 property are 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 limits on increases apply 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 on page 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. Examples include the homestead exemption, veterans'
disability exemptions and charitable exemptions. The discount for disabled veterans is included in 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 the value of exemptions and discounts.
Page 3 of 3
DR-474N, R. 11/12
Rule 12D-16.002, F.A.C., Eff. 11/12
Owner Name
Owner Address The taxing authorities which levy property taxes
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 PUBLIC HEARINGS is 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 AMEND or ALTER its
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
Taxing Authority Your Last Year's This Year IF PROPOSED PROPOSED
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 Milla a Adopted Milla a Adopted Will 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-AD VALOREM ASSESSMENTS
Levying Authorit Purpose of Assessment Units Rate Assessment
Total Non-Ad Valorem Assessment
1
DR-474N
R. 11/12
Reverse of Page 1:
EXPLANATION
*Column 1-YOUR PROPERTY TAXES LAST YEAR
This column shows the taxes that applied last year to your property. These amounts were based on
budgets adopted last year and your property's previous taxable value.
*Column 2-YOUR 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. These amounts are based on last year's budgets and your current
assessment.
*Column 3-YOUR 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 collector will be including them on the November tax notice. For details on
particular non-ad valorem assessments, contact the levying local governing 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
DR-474N
R. 11/12
PROPERTY VALUATION
Last Year This Year
Market Value
Taxing Authority* Assessed Value Exemptions Taxable Value
Last Year This Year Last Year This Year Last Year This Year
County
Public Schools
By State Law
By Local Law
Municipality
Water Management
Independent Districts
Voted Levies for Debt Service
Assessment Reductions Applies to Value
*List each assessment reduction applicable to
property.
Exemptions Applies to Value
*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 I(location).
If the property appraiser's office is unable to resolve the matter as to market value, classification, 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
DR-474N
R. 11/12
Market Value:
Market value in Florida is also known as "just value" as provided by the constitution 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 can receive an assessment reduction for a number of reasons. 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 property are 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 limits on increases apply 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 on page 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. Examples include the homestead exemption, veterans'
disability exemptions and charitable exemptions. The discount for disabled veterans is included in 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 the value of exemptions and discounts.
4
D R-4 81
/08 R. 25
VALUE ADJUSTMENT BOARD Rule 12 R R. 08 25
NOTICE OF HEARING 02
F.A.C.
FLORIDIA Provisional
Section 194.032, Florida Statutes
County Select County Petition # Petition type
Petitioner name VAB contact
Address Address
Parcel number, Phone
account number,
or legal address Email
E:1 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 I 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.
As defined in that section, "good cause" means circumstances beyond the control of the person seeking to
reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing.
NEW REQUIRED PROCEDURE for hearings AFTER September 1, : YOU MUST EXCHANGE
EVIDENCE WITH THE PROPERTY APPRAISER AT LEAST 15 DAYS BEFORE THE HEARING. You must
submit your evidence directly to the property appraiser. Your evidence is due by at . At the
hearing, you have the right to have witnesses sworn.
Signature,deputy clerk Date
For a list of potential magistrates Phone Web
For a copy of the value adjustment Phone Web
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
DR-485C
R. 11/23
DECISION OF THE VALUE ADJUSTMENT BOARD Rule 12D-16.002,
CATASTROPHIC EVENT TAX REFUND F.A.C.
Section 197.319, Florida Statutes
Eff. 11/23
FLORIDA Select County County
The actions below were taken on your petition.
❑ 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 Value Adjustment Board (VAB), you
have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1),
194.0367 194.171 2 , 194.181, and 196.151, Florida Statutes.
Petition # Parcel ID
Petitioner name Property
The petitioner is: El taxpayer of record F taxpayer's address
representative
El 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 year the catastrophic event Filed by Property appraiser VAB
occurred. $ applicant determined determined
1. Number of days residential property was
uninhabitable
2. Postcastastrophic just value
3. Percentage change in value
Reasons for Decision will e)ql nd, c i�n a d ���.) g es,as needed,,,
Findings of Fact
Conclusions of Law
❑ Recommended Decision of Special Magistrate Findings and conclusions above are recommendations.
Signature,special magistrate Print name Date
Signature, clerk or special representative,VAB Print name Date
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 website
El Final Decision of the Value Adjustment Board
Signature, chair, VAB Print name Date of decision
Signature, clerk or representative,VAB Print name Date mailed to parties
i
DECISION OF THE VALUE ADJUSTMENT BOARD DR-485D
g' DENIAL FOR NON-PAYMENT R. 11/23
Rule 12D-16.002, F.A.C.
Section 194.014, Florida Statutes Effective 11/23
01 Select County County
FLORIDA,
Petitioner Petition #
Mailing Property
address address, if
different
Parcel I D Tax year
Appeal of ❑ Assessment ❑ Denial of classification or exemption
❑ Whether the property was substantially complete on Jan 1
The Value Adjustment Board (VAB) has denied your petition.
According to the tax collector's records your 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 that your required payment was made before the delinquent date, please contact our
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)(1), 194.036, 194.171(2), 194.181, and 196.151, F.S.)
Signature, chair, value adjustment board Print name Date of decision
Si nature,VAB clerk or representative Print name Date mailed to parties
INFORMATION ABOUT PAYMENTS
Florida law requires the value adjustment board to deny a petition if the petitioner does not make the payment
required below before the taxes become delinquent, usually on April 1. These payment requirements are
summarized below.
Required Payment for Appeal of Assessment
For petitions on the value, including portability, the required payment must include:
• All of the non-ad valorem assessments, and
• A partial payment of at least 75 percent of the ad valorem taxes,
• Less applicable discounts under s. 197.162, F.S. (s. 194.014 (1)(a), F.S.)
Required Payment for Other Appeals
For petitions on the denial of a classification or exemption, or based on an argument that the property
was not substantially complete on January 1, the required payment must include:
• All of the non-ad valorem assessments, and
• The amount of the tax that the taxpayer admits in good faith to owe,
• Less applicable discounts under 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
Tax year:
Agenda or petition number:
Account or parcel number:
Date of decision:
Date notice mailed:
Certification date:
-------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------------
DR-485M, R. 11/23
Rule 12D-16.002, F.A.C., Eff. 11/23
NOTICE OF DECISION OF THE VALUE ADJUSTMENT BOARD
Select County County, Florida
The Value Adjustment Board (VAB) approved and adopted as its decision the
special magistrate's written recommendations, previously mailed to you on
the "Decision of the Value Adjustment Board" form.
The Special Magistrate's 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)(1), 194.036, 194.171(2), 194.181,
196.151, and 197.2425, Florida Statutes.)
Value Adjustment Board
z
� VALUE ADJUSTMENT BOARD DR-485R 12/09
� REMAND TO PROPERTY APPRAISER Rule 12D-16.002
Florida Administrative Code
6
0
FLORIDA
Section 1. Completed by Value Adjustment Board or Special Magistrate
Petition # COUllty Select County Parcel I D Date
To: Property Appraiser From: Clerk or Special Magistrate
Name Name
Address Address
The value adjustment board or special magistrate has:
F-1 Determined that the property appraiser's value ❑ 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 OR Classified Use Valuation
Previous $ Revised $ $
Signature, property appraiser Print name Date
Use additional pages, if needed.
D R-485V
DECISION OF THE VALUE ADJUSTMENT BOARD
,W � R. 11/23
VALUE PETITION Rule 12D-16.002 F.A.C.
Eff. 11/23
FLORIDA County
The actions below were taken on your petition.
F-1 These actions are a recommendation only, not final F-1 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)(1), 194.036, 194.171(2), 194.181, 196.151, and
197.2425, Florida Statutes.)
Petition # Parcel ID
Petitioner name Property
The petitioner is: El taxpayer of record [:] taxpayer's address
representative
El other, explain:
Decision Summary ❑ Denied your petition ❑ Granted your petition ❑ Granted your petition in part
Value Value from Before Board Action After Board
Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action
p Rule 12D-9.025 10 , F.A.C.
1. Just value, required
2. Assessed or classified use value,* if applicable
3. Exempt value,* enter"0" if 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 iiii,,lii iiiiii ii�� laii iii w lii iiiiii li ii ,,��°m d ii in
Findings of Fact
Conclusions of Law
❑ Recommended Decision of Special Magistrate Finding and conclusions above are recommendations.
Signature, special magistrate Print name Date
Signature,VAB clerk or special representative Print name Date
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 board Print name Date of decision
Signature,VAB clerk or representative Print name Date mailed to parties
a
x
D R-485W CN
�• � VALUE ADJUSTMENT BOARD R.01/17
� CLERK'S NOTICE Rule 12D-16.002
F.A.C.
e Eff.01/17
FLORIDA Select County County Tc
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.)
❑ The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk's
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. You must notify
the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.)
❑ The board found good cause to reschedule your hearing. Your new hearing date will be sent to you.
❑ The board did not find good cause to reschedule your hearing. 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
requested on the petitioner's form on: ❑ other
El A copy was provided to the property appraiser.
Signature,deputy clerk Date
VALUE ADJUSTMENT BOARD DRY-4�85WI
1/17
WITHDRAWAL OF PETITION Rule 12D-16.002
F.A.C.
Eff.01/17
W
0
FLORIDA To the value adjustment board of County
Address
From ❑ Taxpayer ❑ Representative
Parcel ID Petition #
Property Mailing
address address
Email Phone
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.
F-1 The petitioner and property appraiser or tax collector have reached a settlement.
Value settled on $
F-1 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.
F-1 Other reason, specify:
OR
Signature,taxpayer Signature, petitioner or representative
If signed by a representative, I am authorized to withdraw
this petition.
Print name Date Print name Date
*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)(I), 194.036, 194.171(2)3 196.151, and 197.2425, F.S.).
P
DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC
EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE R. 11/23
TRANSFER CHANGE OF OWNERSHIP OR CONTROL Rule 12D-16.002
> F.A.C.
OR QUALIFYING IMPROVEMENT PETITION Eff. 11/23
FLORIDA
The actions below were taken on your petition in County.
F-1 These actions are a recommendation only, not final. F-1 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)(1),194.036,194.171(2),194.181,196.151,and 197.2425,Florida Statutes.
Petition # Parcel ID
Petitioner name Property
The petitioner is: 1:1 taxpayer of record F-1 representative address
❑ other, explain:
Decision Summary ❑ Denied your petition ❑ Granted your petition ❑ Granted your petition in part
Value from Value before Board Action Value after
Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Board Action
Rule 12D-9.025(10), F.A.C.
1. Just value, required
2. Assessed or classified use value,* if
applicable
3. Exempt value,* enter"0" if 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.)
Reason for Petition
❑ Homestead ❑ Widow/er El Blind E:1 Totally and permanently disabled veteran
❑ Low-income senior ❑ Disabled El Disabled veteran E:1 Use classification, specify
❑ Parent/grandparent assessment reduction E:1 Deployed military El Use exemption, specify
❑ Transfer of homestead assessment difference E:1 Qualifying improvement
❑ Change of ownership or control El Other, specify
Reasons for Decision will o Ipa ii,.-i , or add pages as needed
e
Findings of Fact
Conclusions of Law
❑ Recommended Decision of Special Magistrate The finding and conclusions above are recommendations.
Signature, special magistrate Print name Date
Signature,VAB clerk or special representative Print name Date
If this is a recommended decision,the board will consider the recommended decision on at Ej AM [—] PM.
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 board Print name Date of decision
Signature,VAB clerk or representative Print name Date mailed to parties
D R-486
R. 08/25
�M PETITION TO THE VALUE ADJUSTMENT BOARD Rule 12D-16.002
REQUEST 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
incor orated, b reference, in Rule 12D-16.002, Florida Administrative Code.
Jill
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Petition # County Select County 'Tax year 20 Date received
IIIIII IIII IIIIII IIIIII,
IIIIIIIIIIII IIIIIIIIIII IIIIII� IIIIIIII IIIIIIIIIIII IIIIIIIIIIII � IIIIIIIIIIII
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 [:1 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): El decrease ❑ increase El Denial of exemption Select or enter type:
❑ Denial of classification 1111
❑ 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)7 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.)
0 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 ® NEW PROCEDURES FOR EVIDENCE EXCHANGE are effective Septemberr
Petition r ri . 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.
D R-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.
am (check any box that applies):
❑ An employee of (taxpayer or an affiliated entity).
FIA 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 ).
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
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 II 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.
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
194.0145 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, 2025 follow petition before April 1. The payment amount depends
these ® 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-9.0251 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
� DR-486A
� N. 01/17
E WRITTEN AUTHORIZATION FOR REPRESENTATION Rule 12D-16.002
F.A.C.
BEFORE THE VALUE ADJUSTMENT BOARD Eff. 01/17
FLORIDA Section 194.034(1)(c), Florida Statutes
You may use this form to authorize an uncompensated representative to represent you in value
adjustment board proceedings. This form or other written authorization accompanies the petition at
the time of filing.
COMPLETED BY PETITIONER
I, (name), authorize (name) t0, without compensation, act
on my behalf and present testimony and other evidence before the County Value Adjustment
Board.
This written authorization is effective immediately and is valid only for one assessment year.
This written authorization is limited to the 20 assessment year concerning the parcel(s) or account(s) below.
F-1 I authorize the person I appointed above to 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/owner Print name Date
Taxpayer's/owner's phone number
Note: Correspondence will be sent to the mailing or email address on the petition.
y-
DR-486DP
PETITION TO THE VALUE ADJUSTMENT BOARD R. 01/17
Rule 12D-16.002
TAX DEFERRAL OR PENALTIES F.A.C.
REQUEST FOR HEARING Eff.01/17
FLORIDA
r' AR" I I IIIIIIIII �� I � I I Illllllll I "r Illllllll 1111111111°
Petition # County Tax year 20 Date received
PART 1. Taxpayer Information
Taxpayer name Representative
Mailing Parcel ID and
address for physical address
notices or TPP account#
Phone Email
The standard way to receive information is by US mail. If possible, I prefer email Ljfax.
F-1 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.
F-1 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 collector to cross examine 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
F-1 Disapproval of homestead tax deferral
F-1 Disapproval of affordable rental tax deferral
F-1 Disapproval of recreational and commercial working waterfront tax deferral
F-1 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 application for tax deferral filed with the tax collector and related documents.
Enter the time (in minutes)you will 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 parcels, enter the time needed for the entire group.
F-1 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 accepted it, 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
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-486DP
R. 01/17
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, 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.
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 )•
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
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 II 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.
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
a DR-486MU
� R. 06/22
" f ATTACHMENT TO Page of
� A VALUE ADJUSTMENT BOARD PETITION Suggested Form
FOR MULTIPLE UNITS, PARCELS, AND ACCOUNTS
FLORIDA, Sections 194.011 and 194.013, Florida Statutes
Each petition to the value adjustment board must be filed with required attachment(s) and a proper filing fee or it will be
invalid and rejected. Each unit or parcel of real property or tangible personal property account being appealed must be
identified by a separate folio or account number. This attachment should be used for substantially similar units, parcels, or
accounts and attached to Form DR-486, when used.
Taxpayer name Agent or contact
Mailing address Corporation
for notices Name for TPP
Phone Email
[:] Multiple units or parcels of real property [:] Multiple tangible personal property accounts
For joint petitions filed by condominium, cooperative, or homeowners' association or an owner of contiguous,
undeveloped parcels, please provide the first 9 digits of real estate folio number here and enter the last
4 digits of each folio number in the spaces below.
For joint petitions filed by an owner of multiple tangible personal property accounts, enter each account number in the
spaces below.
Total number of units, parcels, or accounts on this page
Use additional pages, if needed. Grand total of units, parcels, or accounts filed on all pages
Number of pages, including this one
Joint petitions filed by condominium, cooperative, or homeowners' associations as agents according to s. 194.011(3)(e),
F.S., should include a copy of the board of administration or directors' resolution authorizing this filing, and the following
information:
For Complex Only
Name Address
Mail notices to: El owner [:1 agent
Signatures and Certification
Under penalties of perjury, I declare that I have read this attachment and the facts in it are true. By signing 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/agent Date
The signature below indicates that the property appraiser has determined that the units, parcels, or accounts
are substantially similar as required by s. 194.011(3)(e), (f)or(g), F.S.
Signature, property appraiser Date
DR-486M U
ATTACHMENT TO PETITION R. 06/22
For units or parcels of property, enter the last 4 digits of each folio number in the spaces below. For Page of
tangible personal property accounts, enter each account number in the spaces below.
Total number of units, parcels, or accounts this page:
DR-486POA
R.12/20
Rule 12D-16.002
POWER OF ATTORNEY FOR REPRESENTATION F.A.C.
BEFORE THE VALUE ADJUSTMENT BOARD
Eff.12/20
FLORIDA, Section 194.034(1)(b), Florida Statutes
You may use this form to grant power of attorney for representation in value adjustment board proceedings.
This form or other power of attorney accompanies the petition at the time of filing.
COMPLETED BY PETITIONER
I, (name), appoint I (name) as my attorney-in-fact to present
evidence and testimony and act on my behalf in any lawful way before the County Value
Adjustment Board.
This power of attorney is effective immediately and is valid only for one assessment year.
This power of attorney is limited to the 20 assessment year concerning the parcel(s) or account(s) below.
❑ I authorize the person I appointed above to have access to confidential information related to the following
parcel(s) or accou nt(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:
Signature of taxpayer/owner Print name Date
Witness signature Witness signature
State of Florida
County of
The foregoing instrument was acknowledged before me by means of physical presence or online
notarization on this day of (year), by (name),
who signed in the presence of the witnesses.
Personally known OR Signature of Notary Public
Produced identification
Type of identification produced
Print, Type, or Stamp Commissioned Name of Notary Public
DR-486PORT
PETITION TO THE VALUE ADJUSTMENT BOARD R. 08/25
� Rule 12D-16.002
TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE F.A.C.
REQUEST FOR HEARING Provisional
This petition does not authorize the consideration or adjustment of
FLORIDA 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.
IIIUIIi uuuuuu' uuuuuu uuuui uuuuuu uuuuuu' Illllum uuuuu uuuuuu uuuuuu uwrtrw i uuuuuu uuuui Illllulu uuuio-
Petition # County Select County Tax year 20 Date received
'i IIIIUU uuuuuu uuuuuu uuuw, uuuuuu IIIIUU uuuuuu' uuuuuu IIIIIU
i�f �'' IIIII �l Illllulu IIIIIIIIIIIII IIIIIIIIIIIII ' IIIIIIIIIIIII
PART 1. Taxpayer Information
Taxpayer name Representative
Mailing Email
address
for notices Phone
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.
PREVIOUS HOMESTEAD NEW HOMESTEAD
Parcel ID
Physical
address
County Select County Select 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.
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.
0 Enter the time(in minutes)you will need to present your case. Most hearings take 15 minutes.The VAB is not bound by
the requested time.
F-1 There are specific dates my witnesses or I will not be available to attend. I have attached a list of dates.
IMPORTANT ® NEW PROCEDURES FOR EVIDENCE EXCHANGE are effective September 1, 2025. See part
Petition Information r . 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-486PORT
R. 08/25
Page 2
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.
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 ).
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
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 II 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.
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-486PORT
R. 08/25
Keep this information for your files. Do not return this page to the VAB clerk. Page 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
194.0141 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, 2025 follow petition before April 1. The payment amount depends
these ® 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-9.0251 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
DR-486SP
N. 08/25
Section 194.011, Florida Statutes
SUPPLEMENTAL NOTIFICATION
TO PETITIONS TO THE VALUE ADJUSTMENT BOARD
FLORIDANEW REQUIRED EXCHANGE OF EVIDENCE PROCEDURES
EFFECTIVE SEPTEMBER 1, 2025
IMPORTANT NOTICE about your petition. This is important notice of new procedures
effective September 1, 2025. You are being sent this notice because of a recent form change
that you may not have received. There is a change in the law after you filed your petition.
Please read this information.
For hearings AFTER September 1, 2025 follow these procedures
Exchange of Evidence REQUIREMENTS EFFECTIVE September 1, 2025
Legislation effective September 1,2025 makes it mandatory for the property appraiser to provide
the property appraiser's evidence to the petitioner at least 15 days before the hearing. Florida
Statutes now require both the petitioner and the property appraiser to provide their evidence to
each other, without any preconditions.
Petitioners MUST submit, to the property appraiser, the petitioner's 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. This includes documents to be used as evidence
that the property appraiser specifically requested in writing from the petitioner. Due to the new
statutory provisions effective September 1, 2025, any inconsistent provisions in Rules 12D-9.020
and 12D-9.025, Florida Administrative Code, will NOT be effective on September 1, 2025, and
thereafter.
To calculate the fifteen (15) days, use calendar days 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 as day 1. The last day of the fifteen (15) day period is included unless it is a Saturday,
Sunday, or legal holiday, in which event the period runs until the end of the next previous day that
is neither a Saturday, Sunday, or legal holiday.
W
CROSS-COUNTY NOTICE OF APPEAL AND PETITION DR-486XC0
e' TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE R. 12/09
� Rule 12D-16.002
Florida Administrative Code
o For use by the Clerk of the Value Adjustment Board (VAB)
FLORIDA
Completed by VAB Clerk in the County of the New Homestead
To: Clerk of the VAB, County of From: Clerk of the VAB, County of
Contact Contact
Name Name
Address Address
Phone ext. Phone ext.
Email Email
Fax Fax
The attached petition appeals actions of the property appraiser in your county.
certify that this petition to the Value Adjustment Board was filed with me on (Date)
Signature, clerk of the value adjustment board
INSTRUCTIONS
Clerk of the VAB, County of the New Homestead
Use this form if a petition is filed because:
1. A taxpayer does not agree with the amount of the assessment limitation difference for which the
taxpayer qualifies as stated by the property appraiser in the county of the previous homestead, or
2. The property appraiser in the county of the previous homestead
a. has said that the taxpayer does not qualify to transfer any assessment limitation difference, or
b. has not provided sufficient information to grant the assessment difference transfer.
When a taxpayer files a petition to the VAB in the county of the new homestead property, the clerk of the VAB
in that county will send this notice, Form DR-486XC0, to the clerk of the VAB in the county of the previous
homestead if the petition form DR-486PORT check box indicates there is an issue with the homestead in the
previous county. Attach the taxpayer's petition form.
Clerk of the VAB, County of the Previous Homestead
The attached petition appeals the actions of the property appraiser in your county. If your VAB has already
adjourned, it must reconvene. When the VAB makes a decision on the attached petition, promptly send a copy
of the decision to the petitioner and the clerk of the VAB in the county of the new homestead.
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488
R. 12/09
Section 193.122, Florida Statutes Rule 12D-16.002
Florida Administrative Code
FLORIDA
Tax Roll Year 20
The Value Adjustment Board of County, after approval of the assessment roll below by the
Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and
the Value Adjustment Board is satisfied that the
(Check one.) 1:1 Real Property F-1 Tangible Personal Property
assessment for our county includes all property and information required by the statutes of the State of
Florida and the requirements and regulations of the Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the
assessment roll. The roll will be delivered to the property appraiser of this county on the date of this
certification. The property appraiser will adjust the roll accordingly and make all extensions to show the
tax attributable to all taxable property under the law.
The following figures* are correct to the best of our knowledge:
1. Taxable value of ❑ real property ❑ tangible personal property
assessment roll as submitted by the property appraiser to the value $
adjustment board
2. Net change in taxable value due to actions of the Board $
3. Taxable value of ❑ real property ❑ tangible personal property
assessment roll incorporating all changes due to action of the value $
adjustment board
*All values entered should be county taxable values. School and other taxing authority values may differ.
Signature, Chair of the Value Adjustment Board Date
Continued on page 2
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488
R. 12/09
Page 2 of 2
PROCEDURES Tax Roll Year 20
The value adjustment board has met the requirements below. Check all that apply.
The board:
F-1 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all
actions reported by the VAB clerk or the legal counsel to comply with the checklist.
F-1 2. Verified the qualifications of special magistrates, including if special magistrates completed the
Departments training.
F-1 3. Based the selection of special magistrates solely on proper qualifications and the property
appraiser did not influence the selection of special magistrates.
F-14. Considered only petitions filed by the deadline or found to have good cause for filing late.
F-1 5. Noticed all meetings as required by section 286.011, F.S.
F-1 6. Did not consider ex parte communications unless all parties were notified and allowed to object
to or address the communication.
F-1 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner.
F-1 8. Ensured that all decisions contained the required findings of fact and conclusions of law.
F-1 9. Allowed the opportunity for public comment at the meetings where the recommended decisions
of special magistrates were considered or board decisions were adopted.
F-1 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida
Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention.
All board members and the board's legal counsel have read this certification.
The board must submit this certification to the Department of Revenue before it publishes the notice of
the findings and results required by section 194.037, F.S.
On behalf of the entire value adjustment board, I certify that the above statements are true and that the
board has met all the requirements in Chapter 194, F.S., and Department rules.
After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll
that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this
certification shall be delivered to the property appraiser to attach to each copy of the assessment roll
prepared by the property appraiser.
Signature, Chair of the Value Adjustment Board Date
DR-488P
N.
INITIAL CERTIFICATION OF Rule 12D-112/0 6.002
� THE VALUE ADJUSTMENT BOARD Florida Administrative Code
W
Section 193.122, Florida Statutes
FLORIDA
Tax Roll Year 20
The Value Adjustment Board of County has not completed its hearings and certifies on
order of the Board of County commissioners according to sections 197.323 and 193.122(1), F.S., that
the
(Check one.) F-1 Real Property F-1 Tangible Personal Property
assessment roll for our county has been presented by the property appraiser to include all property
and information required by the statutes of the State of Florida and the requirements and regulations of
the Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as
part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form
DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The
property appraiser will make all extensions to show the tax attributable to all taxable property
under the law.
Signature, Chair of the Value Adjustment Board Date
D R-490
NOTICE OF DISAPPROVAL OF APPLICATION FOR R.01/23
PROPERTY TAX EXEMPTION OR CLASSIFICATION BY Rule 12D-16.002,
F.A.C.
F10 THE COUNTY PROPERTY APPRAISER Effective 01123
To: County Select County
Parcel ID or property description
YOUR APPLICATION FOR THE ITEM(S) BELOW WAS DENIED
EXEMPTION DENIED
El Homestead—up to$50,000 ❑ Total and permanent disability(quadriplegics)
F-1 Additional homestead—age 65 and older
❑ Total and permanent disability(paraplegic,hemiplegic,wheelchair
required for mobility,legally blind)
El Widowed -$57000 ❑ Blind -$57000 El Veteran's service-connected (total and permanent disability)
El Disabled -$57000 El Disabled veteran -$57000 ❑ Disabled veteran discount
El Deployed military
[:] Other exemptions, explain:
CLASSIFICATION DENIED ❑ Agricultural ❑ High-water recharge ❑ Historic El Conservation
OTHER DENIAL ❑ describe:
THIS DENIAL IS ❑ Total ❑ Partial If partial, explain.
REASON FOR DENIAL OR PARTIAL DENIAL
On January 1 of the tax year, you did not:
F-1 Make the property claimed as homestead your F-1 Meet income requirements for additional homestead,
permanent residence. (ss. 196.012 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.)
F-1 Meet other statutory requirements, specifically:
If you disagree with this denial, the Florida Property Taxpayer's Bill of Rights recognizes your right to an informal conference
with the local property appraiser. You may also file an appeal (petition)with the county value adjustment board, according to
sections 196.011 and 196.193, Florida Statutes. Petitions to the value adjustment board 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.
Signature, property appraiser or deputy Date
CONTACTS
Property Appraiser Value Adjustment Board
Web site Phone Web site Phone
Email Email
DR-490PORT
� NOTICE OF DENIAL OF TRANSFER OF R. 11/23
� Rule 12D-16.002
HOMESTEAD ASSESSMENT DIFFERENCE F.A.C.
Effective 11/23
0
FLORIDA
To: From Property Appraiser, County of Select County
Contact name
Address
PREVIOUS HOMESTEAD NEW HOMESTEAD
Parcel ID
Physical
address
County Select County Select County
Your application to transfer an assessment difference from your previous homestead to your new homestead
was not approved because:
F-1 1. The information provided on your application was inaccurate or incomplete and could not be verified.
F-1 2. The property appraiser from the county of your previous homestead could not verify your homestead
information.
F-1 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.
F-1 4. The property identified as your previous homestead did not have homestead exemption in either of the
three preceding years.
F-1 5. The homestead exemption is still being claimed on your previous homestead and is inconsistent with your
transfer of a homestead assessment difference.
F-1 6. You did not establish your new homestead within the required time, or otherwise do not qualify for
homestead exemption.
F-1 7. You did not meet other statutory requirements, specifically:
If you disagree with this denial,the Florida Property Taxpayer's Bill of Rights recognizes your right to an informal conference
with the local property appraiser.You may also file an appeal(petition)with the county value adjustment board, according to
section 193.155(8)(j), Florida Statutes. Petitions to the value adjustment board involving denials of transfer of homestead
assessment difference are due by the 25th day after the mailing of the Notice of Proposed Property Taxes.
Signature, property appraiser or deputy Date
CONTACTS
Property Appraiser Value Adjustment Board
Web site Web site
Email Email
Phone Phone
DR-493
N � R. 11/12
� Rule 12D-16.002
� Florida Administrative Code
Eff. 11/12
6
W
Q
FLORIDA ADJUSTMENTS MADE TO
RECORDED SELLING PRICES OR FAIR MARKET VALUE
IN ARRIVING AT ASSESSED VALUE
Sections 193.011(8) and 192.001(18), Florida Statutes
Rule 12D-8.002(4), F.A.C.
County Assessment Roll 20_
Enter the percent of adjustment on each line. Do not use ditto (") marks. If the property appraiser
reports an adjustment of zero, the Department will use zero for that property group in its ratio studies.
Adjustment % Adjustment
Use Code 00 Use Code 03
Use Code 10 Use Code 08
Use Code 40 Use Code 11 — 39
Use Code 99 Use Code 41 —49
Use Code 01 Use Code 50 — 69
Use Code 02 Use Code 70 — 79
Use Code 04 Use Code 80 — 89
Use Code 05 Use Code 90
Use Code 06 & 07 Use Code 91 — 97
INSTRUCTIONS
The property appraiser must complete this form stating the eighth criterion adjustments made by the
property appraiser to recorded selling prices or fair market value, based on Section 193.011(8), F.S., in
arriving at assessed value. The property appraiser must provide to the Executive Director complete,
clear, and accurate documentation justifying any eighth criterion adjustments that exceed fifteen
percent (Rule 12D-8.002(4), Florida Administrative Code).
This submission is required pursuant to Section 192.001(18), F.S. The property appraiser must send
this completed form to the Department annually with the preliminary assessment roll.
Witness my hand and signature at
on this day of ,
(month) (year)
Signature, property appraiser
NOTICE DR-529
R. 12/09
TAX IMPACT OF VALUE ADJUSTMENT BOARD Rule 12D-16.002
Florida Administrative Code
County Tax Year
Members of the Board
Honorable Board of County Commissioners, District No.
Honorable Board of County Commissioners, District No.
Honorable School Board, District No.
Citizen Member Business owner within the school district
Citizen Member Homestead property owner
The Value Adjustment Board (VAB) meets each year to hear petitions and make decisions relating to
property tax assessments, exemptions, classifications, and tax deferrals.
Summary of Year's Actions
Number of Parcels
Type of Property Exemptions Assessments Reduction in Shift in Both County Taxable Value Taxes
Granted Requested Reduced Requested Withdrawn Due to Board Actions Due to Board Actions
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
TOTALS
All values should be county taxable values. School and other taxing authority values may differ.
*Includes transfer of assessment difference(portability) requests.
If you have a question about these actions, contact the Chair or the Clerk of the Value Adjustment Board.
Chair's name Phone
Clerk's name Phone
D R-571 A
R. 11/12
Rule 12D-16.002
DISAPPROVAL OF APPLICATION Florida Administrative Code
Effective 11/12
FOR TAX DEFERRAL
Homestead, Affordable Rental Housing, or Working Waterfront
FLORIDA
Parcel ID County
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 just value of the property.
❑ The total of the primary mortgage financing is more than 70% of the just value of the property.
❑ You did not meet other statutory requirements, specifically: Field will expand online or add pages,if needed.
If you disagree with this denial, the Florida Property Taxpayer's Bill of Rights recognizes your right to an
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 was ❑ personally delivered or ❑ sent by registered mail to the applicant.
Signature, tax collector Date mailed
Contact name Email
Address Phone
Fax