VAB Agenda 01_14_2019 Item # 3A Overview PTO & 2019 Legislation ITEM 3A
DOR-PTO Updates
Florida Legislation
2019
01/14/2019 Item 3A
EXECUTIVE SUMMARY
Update from the Department of Revenue Property Tax Oversight Division
and/or the Current Session of the Florida Legislature affecting Value
Adjustment Board (VAB).
OBJECTIVE: An update to any rule and/or form changes that affect the Value Adjustment Board
from the Florida Department of Revenue, Property Tax Oversight Division. In addition, current
legislative bill(s) before the Florida House and/or Florida Senate that could pose changes to the
statutes and the Florida Administrative Code(F.A.C.) relating to the VAB.
CONSIDERATIONS: To review any possible Department of Revenue and Legislative changes
to the VAB rules, official forms, and the process and procedures. Included are the following:
2018 DOR—Property Tax Oversight(PTO) Notifications & Bulletins
Property Tax Oversight provided a message to update the affected parties on the availability
of forms for administering the hurricane abatement process. The Emergency Rule 12DER18-
05 implemented Form DR-463 "Application for Abatement of Taxes for Homestead
Residential Improvements; Form DR-486H "Petition to the Value Adjustment Board for
Abatement of Taxes; and Form DR-485H "Decision of the Value Adjustment Board for
Abatement of Taxes Petition"for use in the process. Form DR-463 has been updated with new
language and references (revision date 9/18).
The Department recommends the continued use of the forms for administering Sections:
197.318 and 194.032, Florida Statutes.
Property Tax Oversight issued a bulletin, PTO 18-03,regarding an Attorney General Opinion,
AGO 2018-02 (05/31/2018) on the subject of Value Adjustment Board and "substantial
completion" (see attached).
Bulletin: PTO 18-03 also addresses Section 193.1555 and Section 193.1555 (5),F. S.in regards
to "qualifying improvements or change of ownership or control" (see attached).
Property Tax Oversight informed the Property Appraisers of the results of the 2018 Florida
Constitutional Amendments 1 and 2 through PTO Bulletin 18-04 (see attached).
2019 Legislative Session
The proposed bills affecting the VAB currently in the Florida House and Senate include, but are
not limited to, the following:
a) HB 51 "Property Tax Exemptions"
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01/14/2019 Item 3A
HB 51 by Sirois
HB 51 proposes:
Property Tax Exemptions: Property Tax Exemptions; Increases property tax exemption for
residents who are widows, widowers, blind, or totally and permanently disabled. Title: "An act
relating to property tax exemptions; amending s. 196.202, F.S.; increasing the property tax
exemption for residents who are widows, widowers, blind, or totally and permanently disabled;
providing applicability; providing an effective date." Effective Date(if adopted): Applies to tax
years beginning on or after January 1,2020.
RECOMMENDATION: To review the attached. For informational purposes only. Address any
questions or concerns with VAB Legal Counsel.
Attachments:
DOR-PTO—Email from Chief Assistant General Counsel, DOR-PTO (09/22/18)
Form: DR-463
Form: DR-486H
Form: DR-485H
DOR-PTO—Email from Chief Assistant General Counsel, DOR-PTO (09/28/2018)
PTO Bulletin 18-03
Florida Statute Chapter 193
DOR-PTO—Email from the Property Tax Oversight Program (11/07/2018)
PTO Bulletin 18-04
House Bill (HB) 51 —by Sirois
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