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Transfer of Homestead DR-486PORT DR- 486PORT PETITION TO THE VALUE ADJUSTMENT BOARD R. 04/18 Rule 12D- 16.002 TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE F.A.C. REQUEST FOR HEARING Eff.04/18 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. COMPLETED BY THE CLERK OF THE VALUE ADJUSTMENT BOARD (VAB) Petition # County Tax year 20_ Date received COMPLETED BY THE PETITIONER PART` 1 Taxpayer.Informatlon��l „a � 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 y n,l,l,. h.z NEW HOMESTEAD , t. t-icX# Parcel ID Physical address County rFFA for Petition *I'?w.: Checkiall that apply: ` ❑ 1 was denied the transfer of the assessment difference from my previous homestead to my new homestead. ❑ I disagree with the assessment difference calculated by the property appraiser for transfer to my new homestead. I believe the amount that should be transferred is: $ ❑ I filed late with the property appraiser for the transfer of my homestead assessment difference. Late -filed homestead assessment difference petitions must include a copy of the application filed with, and date - stamped by, the property appraiser. ❑ My previous homestead is in a different county. I am appealing action of the property appraiser in that county. Enter the time (in minutes) you will need to present your case. Most hearings take 15 minutes. The VAB is not bound by the requested time. ❑ There are specific dates my witnesses or I will not be available to attend. I have attached a list of dates. You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the property appraiser's evidence. At the hearing, you have the right to have witnesses sworn. You have the right, regardless of whether you initiate the evidence exchange, to receive from the property appraiser a copy of your property record card containing information relevant to the computation of your current assessment, with confidential information redacted. When the property appraiser receives the petition, he or she will either send the property record card to you or notify you how to obtain it online. Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and 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. 04/18 Page 2 �t� c taxpafaSignaturexr ;F ' ", X Complete part 3 if you are representing yourself or if you are authorizing a representative listed in part 5 to represent you without attaching a completed power of attorney or authorization for representation to this form. Written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. ❑ I authorize the person I appoint in part 5 to have access to any confidential information related to this petition. Under penalties of perjury, I declare that I am the owner of the property described in this petition and that I have read this petition and the facts stated in it are true. Signature, taxpayer Print name Date PART 4:' Employee, Attorney, or Licensed Professional Signature , Complete part 4 if you are the taxpayer's or an affiliated entity's employee or you are one of the following licensed representatives. I am (check any box that applies): ❑ An employee of (taxpayer or an affiliated entity). ❑ A Florida Bar licensed attorney (Florida Bar number ). ❑ A Florida real estate appraiser licensed under chapter 475, Florida Statutes (license number ). ❑ A Florida real estate broker licensed under chapter 475, Florida Statutes (license number ). ❑ A Florida certified public accountant licensed under chapter 473, Florida Statutes (license number ). I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. Under penalties of perjury, I certify that I have authorization to file this petition on the taxpayer's behalf, and I declare that I am the owner's authorized representative for purposes of filing this petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representative Print name Date PART Unlicensed Representative 'Signature ' fig:; fi, #., Complete part 5 if you are an authorized representative not listed in part 4 above. ❑ 1 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. I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. Under penalties of perjury, I declare that I am the owner's authorized representative for purposes of filing this petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representative Print name Date INFORMATION FOR THE TAXPAYER DR-486PORT R. 04/18 Keep this information for your files. Do not return this page to the VAB clerk. Page 3 Informal Conference with Property Appraiser material can be reviewed, investigated, and responded to or rebutted in the time frame remaining You have the right to an informal conference with the before the hearing. These requirements are more property appraiser. This conference is not required specifically described in subsection (8) of this rule and and does not change your filing due date. You can in paragraphs 12D-9.025(4)(a) and (f), F.A.C. present facts that support your claim and the If you provide this evidence and make a written property appraiser can present facts that support the request for the property appraiser’s evidence, the assessment. To request a conference, contact your property appraiser must give you his or her evidence county property appraiser. at least seven days before the hearing. At the hearing, you have the right to have witnesses PART 1. Taxpayer Information sworn. If you will not attend the hearing but would like ADDITIONAL INFORMATION your evidence considered, you must submit two copies of your evidence to the VAB clerk before the Required Partial Payment of Taxes (Section hearing. The property appraiser may respond or 194.014, F.S.) object to your evidence. The ruling will occur under the same statutory guidelines as if you were present. You are required to make a partial payment of taxes if you have a VAB petition pending on or after the The information in this section will be used by the payment delinquency date (normally April 1, following VAB clerk to contact you regarding this petition. the assessment year under review). If the required partial payment is not made before the delinquency PART 2. Petition Information and Hearing date, the VAB will deny your petition. The last day to Provide the time you think you will need on page 1. make a partial payment before the delinquency date is The VAB is not bound by the requested time. generally March 31. Review your tax bill or contact Exchange of Evidence Rule 12D-9.020(1)(a)-(c), your tax collector to determine your delinquency date. F.A.C.: You should be aware that even if a special (1)(a)1. At least 15 days before a petition hearing, magistrate’s recommended decision has been issued, the petitioner shall provide to the property appraiser a a partial payment is still required before the list of evidence to be presented at the hearing, a delinquency date. A special magistrate’s summary of evidence to be presented by witnesses, recommended decision is not a final decision of the and copies of all documentation to be presented at VAB. A partial payment is not required only if the VAB the hearing. makes a final decision on your petition before April 1. 2. To calculate the fifteen (15) days, the petitioner The payment amount depends on the type of petition shall use calendar days and shall not include the day filed on the property. The partial payment of the hearing in the calculation, and shall count requirements are summarized below. backwards from the day of the hearing. The last day of the period shall be included unless it is a Saturday, Value Appeals: Sunday, or legal holiday, in which event the period For petitions on the value of property and shall run until the end of the next previous day that is portability, the payment must include: neither a Saturday, Sunday, or legal holiday. (b) A petitioner's noncompliance with paragraph * All of the non-ad valorem assessments, (1)(a) does not affect the petitioner’s right to receive a and copy of the current property record card from the * A partial payment of at least 75 percent of property appraiser as described in Section the ad valorem taxes, 194.032(2)(a), F.S. * Less applicable discounts under s. 197.162, (c) A petitioner's noncompliance with paragraph F.S. (1)(a) does not authorize a value adjustment board or Other Assessment Appeals: special magistrate to exclude the petitioner's evidence. However, under Section 194.034(1)(h), For petitions on the denial of a classification or F.S., if the property appraiser asks in writing for exemption, or based on an argument that the specific evidence before the hearing in connection property was not substantially complete on with a filed petition, and the petitioner has this January 1, the payment must include: evidence and knowingly refuses to provide it to the  All of the non-ad valorem assessments, property appraiser a reasonable time before the and hearing, the evidence cannot be presented by the  The amount of the ad valorem taxes the petitioner or accepted for consideration by the board taxpayer admits in good faith to owe, or special magistrate. Reasonableness shall be  Less applicable discounts under determined by whether the s. 197.162, F.S.