Blank Peittion Request for Hearing DR-486 DR-486
PETITION TO THE VALUE ADJUSTMENT BOARD Rule 12D-161002
kilREQUEST FOR HEARING F.A.C.
Effective 01/23
FLORIDA Section 194.011, Florida Statutes Page 1 of 3
You have the right to an informal conference with the property appraiser. This conference is not required and does not
change your filing due date. You can present facts that support your claim and the property appraiser can present facts
that support the correctness of the assessment. To request a conference, contact your county property appraiser.
For portability of homestead assessment difference, use the Petition to the Value Adjustment Board —Transfer of
Homestead Assessment Difference—Request for Hearing Form (DR-486PORT). For deferral or penalties, use the
Petition to the Value Adjustment Board —Tax Deferral or Penalties— Request for Hearing Form (DR-486DP). Forms are
incorporated, by reference, in Rule 12D-16.002, Florida Administrative Code.
Petition # County Tax year 20_ Date received
PART 1. Taxpayer Information
Taxpayer name Representative
Mailing address Parcel ID and
for notices physical address or
TPP account#
Phone Email
The standard way to receive information is by US mail. If possible, I prefer to receive information by ❑ email ❑ fax.
❑ I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any
documents that support my statement.
❑ I will not attend the hearing but would like my evidence considered. (In this instance only, you must submit duplicate copies of
your evidence to the value adjustment board clerk. Florida law allows the property appraiser to cross examine or object to your
evidence. The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.)
Type of Property ❑ Res. 1-4 units ❑ Industrial and miscellaneous ❑ High-water recharge ❑ Historic,commercial or nonprofit
❑ Commercial ❑ Res.5+units ❑Agricultural or classified use ❑Vacant lots and acreage ❑ Business machinery,equipment
PART 2. Reason for Petition Check one. If more than one, file a separate petition.
❑ Real property value ❑ Denial of exemption Select or enter type:
❑ Denial of classification Choose an tern.
❑ Parent/grandparent reduction ❑ Denial for late filing of exemption or classification
❑ Property was not substantially complete on January 1 (Include a date-stamped copy of application.)
❑ Tangible personal property value (You must have timely filed a ❑ Qualifying improvement(s. 193.1555(5),F.S.)or change of
return required by s.193.052. (s.194.034, F.S.)) ownership or control(s. 193.155(3), 193.1554(5),or
❑ Refund of taxes for catastrophic event 193.1555(5), F.S.)
❑ Check here if this is a joint petition. Attach a list of units, parcels, or accounts with the property appraiser's
determination that they are substantially similar. (s. 194.011(3)(e), (f), and (g), F.S.)
❑ Enter the time (in minutes)you think you need to present your case. Most hearings take 15 minutes. The VAB is not bound
by the requested time. For single joint petitions for multiple units, parcels, or accounts, provide the time needed for the entire
group.
❑ My witnesses or I will not be available to attend on specific dates. I have attached a list of dates.
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-486
R. 01/23
Page 2 of 3
PART 3. Taxpayer Signature
Complete part 3 if you are representing yourself or if you are authorizing a representative listed in part 5 to represent you
without attaching a completed power of attorney or authorization for representation to this form.
Written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax
collector.
❑ I authorize the person I appoint in part 5 to have access to any confidential information related to this petition.
Under penalties of perjury, I declare that I am the owner of the property described in this petition and that I have read this
petition and the facts stated in it are true.
Signature, taxpayer Print name Date
PART 4. Employee, Attorney, or Licensed Professional Signature
Complete part 4 if you are the taxpayer's or an affiliated entity's employee or you are one of the following licensed
representatives.
I am (check any box that applies):
❑ An employee of (taxpayer or an affiliated entity).
❑ A Florida Bar licensed attorney (Florida Bar number ).
❑ A Florida real estate appraiser licensed under Chapter 475, Florida Statutes (license number ).
❑ A Florida real estate broker licensed under Chapter 475, Florida Statutes (license number ).
❑ A Florida certified public accountant licensed under Chapter 473, Florida Statutes (license number ).
I understand that written authorization from the taxpayer is required for access to confidential information from the property
appraiser or tax collector.
Under penalties of perjury, I certify that I have authorization to file this petition on the taxpayer's behalf, and I declare that I
am the owner's authorized representative for purposes of filing this petition and of becoming an agent for service of process
under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true.
Signature, representative Print name Date
PART 5. Unlicensed Representative Signature
Complete part 5 if you are an authorized representative not listed in part 4 above.
❑ I am a compensated representative not acting as one of the licensed representatives or employees listed in part 4 above
AND (check one)
❑ Attached is a power of attorney that conforms to the requirements of Part 11 of Chapter 709, F.S., executed with the
taxpayer's authorized signature OR ❑ the taxpayer's authorized signature is in part 3 of this form.
❑ I am an uncompensated representative filing this petition AND (check one)
❑ the taxpayer's authorization is attached OR❑ the taxpayer's authorized signature is in part 3 of this form.
I understand that written authorization from the taxpayer is required for access to confidential information from the property
appraiser or tax collector.
Under penalties of perjury, I declare that I am the owner's authorized representative for purposes of filing this petition and of
becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the
facts stated in it are true.
Signature, representative Print name Date
INFORMATION FOR THE TAXPAYER DR-486
R. 01/23
Keep this information for your files. Do not return this page to the VAB clerk. Page 3 of 3
Informal Conference with Property Appraiser investigated, and responded to or rebutted in the time
You have the right to an informal conference with the frame remaining before the hearing. These
requirements are more specifically described in
property appraiser. This conference is not required subsection (8) of this rule and in paragraphs 12D-
and does not change your filing due date. You can g.025(4)(a) and (f), F.A.C.
present facts that support your claim and the property 9
appraiser can present facts that support the If you provide this evidence and make a written
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 your
evidence considered, you must submit two copies of ADDITIONAL INFORMATION
your evidence to the VAB clerk before the hearing. Required Partial Payment of Taxes (Section
The property appraiser may respond or object to your
evidence. The ruling will occur under the same 194.014, F.S.)
statutory guidelines as if you were present. You are required to make a partial payment of taxes if
The information in this section will be used by the VAB you have a VAB petition pending on or after the
clerk to contact you regarding this petition. payment delinquency date (normally April 1, following
the assessment year under review). If the required
PART 2. Petition Information and Hearing partial payment is not made before the delinquency
Provide the time you think you will need on page 1. The date, the VAB will deny your petition. The last day to
make a partial payment before the delinquency date is
VAB is not bound by the requested time. generally March 31. Review your tax bill or contact your
Exchange of Evidence Rule 12D-9.020(1)(a)-(c),F.A.C.: tax collector to determine your delinquency date.
(1)(a)1. At least 15 days before a petition hearing, You should be aware that even if a special magistrate's
the petitioner shall provide to the property appraiser a recommended decision has been issued, a partial
list of evidence to be presented at the hearing, a payment is still required before the delinquency date.A
summary of evidence to be presented by witnesses, special magistrate's recommended decision is not a
and copies of all documentation to be presented at the final decision of the VAB. A partial payment is not
hearing. required only if the VAB makes a final decision on your
2. To calculate the fifteen (15) days, the petitioner petition before April 1. The payment amount depends
shall use calendar days and shall not include the day on the type of petition filed on the property. The partial
of the hearing in the calculation, and shall count payment requirements are summarized below.
backwards from the day of the hearing. The last day of Value Appeals:
the period shall be included unless it is a Saturday,
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. *All of the non-ad valorem assessments, and
(b) A petitioner's noncompliance with paragraph * A partial payment of at least 75 percent of
(1)(a) does not affect the petitioner's right to receive a the ad valorem taxes,
copy of the current property record card from the * Less applicable discounts under s. 197.162,
property appraiser as described in s. 194.032(2)(a), F.S.
F.S.
(c) A petitioner's noncompliance with paragraph Other Assessment Appeals:
(1)(a) does not authorize a value adjustment board or For petitions on the denial of a classification or
special magistrate to exclude the petitioner's evidence. exemption, or based on an argument that the
However, under s. 194.034(1)(h), F.S., if the property property was not substantially complete on
appraiser asks in writing for specific evidence before January 1, the payment must include:
the hearing in connection with a filed petition, and the
petitioner has this evidence and knowingly refuses to • All of the non-ad valorem assessments, and
provide it to the property appraiser a reasonable time • The amount of the ad valorem taxes the
before the hearing, the evidence cannot be presented taxpayer admits in good faith to owe,
by the petitioner or accepted for consideration by the • Less applicable discounts under s. 197.162,
board or special magistrate. Reasonableness shall be F.S.
determined by whether the material can be reviewed,