DOR Uniform Policies & Procedures Manual (Revised December 2020)Uniform Policies
and Procedures Manual
for
Value Adjustment Boards
FLORIDA
Florida Department of Revenue
December 2020
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue December 2020
Introduction
The Uniform Policies and Procedures Manual is available on the Department's website
at http://floridarevenue.com/property/Pages/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
3. Forms used in the value adjustment board process
4. A notice regarding case law
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue December 2020
Other sets of documents for use with the Uniform Policies and Procedures
Manual:
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 Classified Use Valuation Guidelines for Agricultural Property;
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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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 ..... 61
Florida Statutes
Chapter 194 Administrative and Judicial Review of Property Taxes (Excerpt) ..... 62
Chapter 286 Public Business: Miscellaneous Provisions (Excerpt) ..... 73
VAB Related Forms Prescribed by the Department of Revenue..... 78
NOTE: These forms are included in numerical order starting at page 78 of this manual. The Table of
Contents below contains arouninas of the forms by users.
Individual forms are available for download from:
hlt 2:Hfloridarevenue.coM/propert3/Pages/Forms.asi2x
Taxpayers/Petitioners Complete and File with the VAB Clerk
DR-485WI Value Adjustment Board - Withdrawal of Petition..... 96
DR-486 Petition to the Value Adjustment Board - Request for Hearing ..... 98
DR-486A Written Authorization for Representation Before the Value Adjustment
Board..... 101
DR-486DP Petition to the Value Adjustment Board - Tax Deferral
or Penalties - Request for Hearing ..... 102
DR-486MU Attachment to a Value Adjustment Board Petition for Multiple
Parcels and Accounts ..... 104
DR-486POA Power of Attorney for Representation Before the Value Adjustment
Board ..... 106
DR-486PORT Petition to the Value Adjustment Board - Transfer of Homestead
Assessment Difference - Request for Hearing ..... 107
Miscellaneous Forms for Use by VAB Clerks
DR-481 Value Adjustment Board - Notice of Hearing ..... 90
H Op
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Department of Revenue December 2020
DR-485WCN
Value Adjustment Board - Clerk's Notice ..... 95
DR-486XCO
Cross -County Notice of Appeal and Petition -
Transfer of Homestead Assessment Difference ..... 110
DR-488
Certification of the Value Adjustment Board ..... 111
DR-488P
Initial Certification of the Value Adjustment Board ..... 113
DR-529
Notice Tax Impact of Value Adjustment Board..... 117
Decision Forms
DR-485D Decision of Value Adjustment Board, Denial for Non -Payment ..... 91
DR-485M Notice of Decision of the Value Adjustment Board..... 92
DR-485R Value Adjustment Board - Remand to Property Appraiser..... 93
DR-485V Decision of the Value Adjustment Board - Value Petition ..... 94
DR-485XC Decision of the Value Adjustment Board - Exemption,
Classification, Assessment Difference Transfer, Change of
Ownership or Control, or Qualifying Improvement Petition..... 97
Property Appraiser and Tax Collector Notices to Taxpayers
DR-474 Notice of Proposed Property Taxes ..... 79
DR-474M Amended Notice of Proposed Property Taxes ..... 83
DR-474N Notice of Proposed Property Taxes and Proposed or Adopted
Non -Ad Valorem Assessments ..... 86
DR-490 Notice of Disapproval of Application for Property Tax Exemption
or Classification by the County Property Appraiser ..... 114
DR-490PORT Notice of Denial of Transfer of Homestead
Assessment Difference ..... 115
DR-571A Disapproval of Application for Tax Deferral - Homestead,
Affordable Rental Housing, or Working Waterfront ..... 118
Property Appraiser Notices
DR-493 Adjustments Made to Recorded Selling Prices or Fair Market Value in
Arriving at Assessed Value ......... 116
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FLORIDA ADMINISTRATIVE CODE
CHAPTER 12D-9
REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN
ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR
HEARINGS BEFORE VALUE ADJUSTMENT BOARDS
PART I
TAXPAYER RIGHTS, INFORMAL CONFERENCE PROCEDURES,
DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD;
APPOINTMENT OF THE CLERK; APPOINTMENT OF LEGAL COUNSEL TO
THE BOARD; APPOINTMENT OF SPECIAL MAGISTRATES
12D-9.001 Taxpayer Rights in Value Adjustment Board Proceedings
12D-9.002 Informal Conference Procedures
12D-9.003 Definitions
12D-9.004 Composition of the Value Adjustment Board
12D-9.005 Duties of the Board
12D-9.006 Clerk of the Value Adjustment Board
12D-9.007 Role of the Clerk of the Value Adjustment Board
12D-9.008 Appointment of Legal Counsel to the Value Adjustment Board
12D-9.009 Role of Legal Counsel to the Board
12D-9.010 Appointment of Special Magistrates to the Value Adjustment Board
12D-9.011 Role of Special Magistrates to the Value Adjustment Board
12D-9.012 Training of Special Magistrates, Value Adjustment Board Members and
Legal Counsel
12D-9.013 Organizational Meeting of the Value Adjustment Board
12D-9.014 Prehearing Checklist
PETITIONS; REPRESENTATION OF THE TAXPAYER; SCHEDULING AND
NOTICE OF A HEARING; EXCHANGE OF EVIDENCE; WITHDRAWN OR
SETTLED PETITIONS; HEARING PROCEDURES; DISQUALIFICATION OR
RECUSAL; EX PARTE COMMUNICATION PROHIBITION; RECORD OF
THE PROCEEDING, PETITIONS ON TRANSFER OF "PORTABILITY"
ASSESSMENT DIFFERENCE; REMANDING ASSESSMENTS;
RECOMMENDED DECISIONS; CONSIDERATION AND ADOPTION OF
RECOMMENDED DECISIONS; FINAL DECISIONS; FURTHER JUDICIAL
PROCEEDINGS
12D-9.015 Petition; Form and Filing Fee
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12D-9.016 Filing and Service
12D-9.017 Ex Parte Communication Prohibition
12D-9.018 Representation of the Taxpayer
12D-9.019 Scheduling and Notice of a Hearing
12D-9.020 Exchange of Evidence
12D-9.021 Withdrawn or Settled Petitions; Petitions Acknowledged as Correct; Non
Appearance; Summary Disposition of Petitions
12D-9.022 Disqualification or Recusal of Special Magistrates or Board Members
12D-9.023 Hearings Before Board or Special Magistrates
12D-9.024 Procedures for Commencement of a Hearing
12D-9.025 Procedures for Conducting a 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-9.03 8 Public Notice of Findings and Results of Value Adjustment Board
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TAXPAYER RIGHTS; INFORMAL CONFERENCE PROCEDURES;
DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD;
APPOINTMENT OF THE CLERK; APPOINTMENT OF
LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL
MAGISTRATES
12D-9.001 Taxpayer Rights in Value Adjustment Board Proceedings.
(1) Taxpayers are granted specific rights by Florida law concerning value adjustment
board procedures.
(2) These rights include:
(a) The right to be notified of the assessment of each taxable item of property in
accordance with the notice provisions set out in Florida Statutes for notices of proposed
property taxes;
(b) The right to request an informal conference with the property appraiser regarding
the correctness of the assessment or to petition for administrative or judicial review of
property assessments. An informal conference with the property appraiser is not a
prerequisite to filing a petition for administrative review or an action for judicial review;
(c) The right to file a petition on a form provided by the county that is substantially the
same as the form prescribed by the department or to file a petition on the form provided by
the department for this purpose;
(d) The right to state on the petition the approximate time anticipated by the taxpayer to
present and argue his or her petition before the board;
(e) The right to authorize another person to file a board petition on the taxpayer's property
assessment;
(f) The right, regardless of whether the petitioner initiates the evidence exchange, to
receive from the property appraiser a copy of the current property record card containing
information relevant to the computation of the current assessment, with confidential
information redacted. This includes the right to receive such property record card when the
property appraiser receives the petition from the board clerk, at which time the property
appraiser will either send the property record card to the petitioner or notify the petitioner
how to obtain it online;
(g) The right to be sent prior notice of the date for the hearing of the taxpayer's petition
by the value adjustment board and the right to the hearing within a reasonable time of the
scheduled hearing;
(h) The right to reschedule a hearing a single time for good cause, as described in this
chapter;
(i) The right to be notified of the date of certification of the county's tax rolls;
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0) The right to represent himself or herself or to be represented by another person who is
authorized by the taxpayer to represent the taxpayer before the board;
(k) The right, in counties that use special magistrates, to a hearing conducted by a
qualified special magistrate appointed and scheduled for hearings in a manner in which the
board, board attorney, and board clerk do not consider any assessment reductions
recommended by any special magistrate in the current year or in any previous year;
(1) The right to have evidence presented and considered at a public hearing or at a time
when the petitioner has been given reasonable notice;
(m) The right to have witnesses sworn and to cross-examine the witnesses;
(n) The right to be issued a timely written decision within 20 calendar days of the last
day the board is in session pursuant to Section 194.034, F.S., by the value adjustment board
containing findings of fact and conclusions of law and reasons for upholding or overturning
the determination of the property appraiser or tax collector;
(o) The right to advertised notice of all board actions, including appropriate narrative and
column descriptions, in brief and nontechnical language;
(p) The right to bring an action in circuit court to appeal a value adjustment board
valuation decision or decision to disapprove a classification, exemption, portability
assessment difference transfer, or to deny a tax deferral or to impose a tax penalty;
(q) The right to have federal tax information, ad valorem tax returns, social security
numbers, all financial records produced by the taxpayer and other confidential taxpayer
information, kept confidential; and,
(r) The right to limiting the property appraiser's access to a taxpayer's records to only
those instances in which it is determined that such records are necessary to determine either
the classification or the value of taxable non -homestead property
Rulemaking Authority 194. 01 ] (5), 194. 034(1), 195. 027(1), 213. 06(1) FS. Law Implemented 192. 0105,
193.074, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.301, 195.002, 195.027,
195.084, 196.151, 196.193, 196.194 FS. History New 3-30-10, Amended 9-19-17.
12D-9.002 Informal Conference Procedures.
(1) Any taxpayer who objects to the assessment placed on his or her property, including
the assessment of homestead property at less than just value, shall have the right to request
an informal conference with the property appraiser.
(2) The property appraiser or a member of his or her staff shall confer with the taxpayer
regarding the correctness of the assessment.
(3) At the conference, the taxpayer shall present facts that he or she considers
supportive of changing the assessment and the property appraiser or his or her
representative shall present facts that the property appraiser considers to be supportive of
the assessment.
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(4) The request for an informal conference is not a prerequisite to administrative or
judicial review of property assessments. Requesting or participating in an informal
conference does not extend the petition filing deadline. A taxpayer may file a petition
while seeking an informal conference in order to preserve his or her right to an
administrative hearing.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 213.05
FS. History New 3-30-10.
12D-9.003 Definitions.
(1) "Agent" means any person who is authorized by the taxpayer to file a petition with
the board and represent the taxpayer in board proceedings on the petition. The term "agent"
means the same as the term "representative."
(2) "Board" means the local value adjustment board.
(3) "Clerk" means the clerk of the local value adjustment board.
(4) "Department," unless otherwise designated, means the Department of Revenue.
(5) "Hearing" means any hearing relating to a petition before a value adjustment board
or special magistrate, regardless of whether the parties are physically present or telephonic
or other electronic media is used to conduct the hearing, but shall not include a proceeding
to act upon, consider or adopt special magistrates' recommended decisions at which no
testimony or comment is taken or heard from a party.
(6) "Petition" means a written request for a hearing, filed with a board by a taxpayer or
an authorized person. A petition is subject to format and content requirements, as provided
in Rule 12D-9.015, F.A.C. The filing of a petition is subject to timing requirements, as
provided in this rule chapter.
(7) "Petitioner" means the taxpayer or the person authorized by the taxpayer to file a
petition on the taxpayer's behalf and represent the taxpayer in board proceedings on the
petition.
(8) "Representative" means any person who is authorized by the taxpayer to file a
petition with the board and represent the taxpayer in board proceedings on the petition. The
term "representative" means the same as the term "agent."
(9) "Taxpayer" means the person or other legal entity in whose name property is assessed,
including an agent of a timeshare period titleholder, and includes exempt owners of property,
for purposes of this chapter.
Rulemaking Authority 194.01](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.001,
194.011, 194.013, 194.015, 194.032, 194.034, 195.022 FS. History New 3-30-10, Amended 9-19-17.
12D-9.004 Composition of the Value Adjustment Board.
(1) Every county shall have a value adjustment board which consists of-
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(a) Two members of the governing body of the county, elected by the governing body
from among its members, one of whom shall be elected as the chair of the value
adjustment board;
(b) One member of the school board of the county, elected by the school board from
among its members; and
(c) Two citizen members:
1. One who owns homestead property in the county appointed by the county's
governing body;
2. One who owns a business that occupies commercial space located within the school
district appointed by the school board of the county. This person must, during the entire
course of service, own a commercial enterprise, occupation, profession, or trade conducted
from a commercial space located within the school district and need not be the sole owner.
3. Citizen members must not be:
a. A member or employee of any taxing authority in this state;
b. A person who represents property owners, property appraisers, tax collectors, or
taxing authorities in any administrative or judicial review of property taxes.
4. Citizen members shall be appointed in a manner to avoid conflicts of interest or the
appearance of conflicts of interest.
(2)(a) Each elected member of the value adjustment board shall serve on the board until
he or she is replaced by a successor elected by his or her respective governing body or
school board or is no longer a member of the governing body or school board of the
county.
(b) When an elected member of the value adjustment board ceases being a member
of the governing body or school board whom he or she represents, that governing body or
school board must elect a replacement.
(c) When the citizen member of the value adjustment board appointed by the governing
body of the county is no longer an owner of homestead property within the county, the
governing body must appoint a replacement.
(d) When the citizen member appointed by the school board is no longer an owner of a
business occupying commercial space located within the school district, the school board
must appoint a replacement.
(3)(a) At the same time that it selects a primary member of the value adjustment
board, the governing body or school board may select an alternate to serve in place of the
primary member as needed. The method for selecting alternates is the same as that for
selecting the primary members.
(b) At any time during the value adjustment board process the chair of the county
governing body or the chair of the school board may appoint a temporary replacement for
its elected member of the value adjustment board or for a citizen member it has appointed
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to serve on the value adjustment board.
(4)(a) To have a quorum of the value adjustment board, the members of the board who
are present must include at least:
1. One member of the governing body of the county;
2. One member of the school board; and
3. One of the two citizen members.
(b) The quorum requirements of Section 194.015, F.S., may not be waived by anyone,
including the petitioner.
(5) The value adjustment board cannot hold its organizational meeting until all members
of the board are appointed, even if the number and type of members appointed
are sufficient to constitute a quorum. If board legal counsel has not been previously
appointed for that year, such appointment must be the first order of business.
Rulemaking Authority 194.01 ] (5), 194.034(1), 195.027(1), 213. 06(1) FS. Law Implemented 194. 011,
194.015 FS. History —New 3-30-10, Amended 9-19-17.
12D-9.005 Duties of the Board.
(1)(a) The value adjustment board shall meet not earlier than 30 days and not later than
60 days after the mailing of the notice provided in Section 194.01l(1), F.S.; however, no
board hearing shall be held before approval of all or any part of the county's assessment
rolls by the Department of Revenue. The board shall meet for the following purposes:
1. Hearing petitions relating to assessments filed pursuant to Section 194.011(3), F.S.;
2. Hearing complaints relating to homestead exemptions as provided for under Section
196.151, F.S.;
3. Hearing appeals from exemptions denied, or disputes arising from exemptions
granted, upon the filing of exemption applications under Section 196.011, F.S.;
4. Hearing appeals concerning ad valorem tax deferrals and classifications, or
5. Hearing appeals from determinations that a change of ownership under Section
193.155(3), F.S., a change of ownership or control under Section 193.1554(5), F.S. or
193.1555(5), F.S., or a qualifying improvement under Section 193.1555(5), F.S., has occurred.
(b) The board may not meet earlier than July 1 to hear appeals pertaining to the denial
of exemptions, agricultural and high-water recharge classifications, classifications as
historic property used for commercial or certain nonprofit purposes, and deferrals.
(c) The board shall remain in session until its duties are completed concerning all
assessment rolls or parts of assessment rolls. The board may temporarily recess, but shall
reconvene when necessary to hear petitions, complaints, or appeals and disputes filed upon
the roll or portion of the roll when approved. The board shall make its decisions timely so
that the board clerk may observe the requirement that such decisions shall be issued within
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20 calendar days of the last day the board is in session pursuant to Section 194.034, F.S.
(2)(a) Value adjustment boards may have additional internal operating procedures, not
rules, that do not conflict with, change, expand, suspend, or negate the rules adopted in this
rule chapter or other provisions of law, and only to the extent indispensable for the
efficient operation of the value adjustment board process. The board may publish fee
schedules adopted by the board.
(b) These internal operating procedures may include methods for creating the verbatim
record, provisions for parking by participants, assignment of hearing rooms, compliance
with the Americans with Disabilities Act, and other ministerial type procedures.
(c) The board shall not provide notices or establish a local procedure instructing
petitioners to contact the property appraiser's or tax collector's office or any other agency
with questions about board hearings or procedures. The board, board legal counsel, board
clerk, special magistrate or other board representative shall not otherwise enlist the property
appraiser's or tax collector's office to perform administrative duties for the board. Personnel
performing any of the board's duties shall be independent of the property appraiser's
and tax collector's office. This section shall not prevent the board clerk or personnel
performing board duties from referring petitioners to the property appraiser or tax collector
for issues within the responsibility of the property appraiser or tax collector. This section
shall not prevent the property appraiser from providing data to assist the board clerk with the
notice of tax impact.
(3) The board must ensure that all board meetings are duly noticed under Section
286.011, F.S., and are held in accordance with the law.
(4) Other duties of value adjustment boards are set forth in other areas of Florida law.
Value adjustment boards shall perform all duties required by law and shall abide by all
limitations on their authority as provided by law.
(5) Failure on three occasions with respect to any single tax year for the board to
convene at the scheduled time of meetings of the board is grounds for removal from
office by the Governor for neglect of duties.
Rulemaking Authority 194. 01 ] (5), 194. 034(1), 195. 027(1), 213. 06(1) FS. Law Implemented 192. 0105,
194.011, 194.015, 194.032, 194.034, 194.035, 194.037 FS. History New 3-30-10, Amended 9-19-17.
12D-9.006 Clerk of the Value Adjustment Board.
(1) The clerk of the governing body of the county shall be the clerk of the value
adjustment board.
(2) The board clerk may delegate the day to day responsibilities for the board to a
member of his or her staff, but is ultimately responsible for the operation of the board.
Rulemaking Authority 194.01](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 28.12,
192.001, 194.011, 194.015, 194.032, 213.05 FS. History New 3-30-10.
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12D-9.007 Role of the Clerk of the Value Adjustment Board.
(1) It is the board clerk's responsibility to verify through board legal counsel that the value
adjustment board meets all of the requirements for the organizational meeting before the board
or special magistrates hold hearings. If the board clerk determines that any of the requirements
were not met, he or she shall contact the board legal counsel or the chair of the board regarding
such deficiencies and cancel any scheduled hearings until such time as the requirements are
met.
(2) The board clerk shall make petition forms available to the public upon request.
(3) The board clerk shall receive and acknowledge completed petitions and promptly
furnish a copy of all completed and timely filed petitions to the property appraiser or tax
collector. Alternatively, the property appraiser or the tax collector may obtain the relevant
information from the board clerk electronically.
(4) The board clerk shall prepare a schedule of appearances before the board based on
petitions timely filed with him or her. If the petitioner has indicated on the petition an estimate
of the amount of time he or she will need to present and argue the petition, the board clerk
must take this estimate into consideration when scheduling the hearing.
(5) No less than 25 calendar days prior to the day of the petitioner's scheduled appearance
before the board, the board clerk must notify the petitioner of the date and time scheduled for
the appearance. The board clerk shall simultaneously notify the property appraiser or tax
collector.
(6) If an incomplete petition, which includes a petition not accompanied by the required
filing fee, is received within the time required, the board clerk shall notify the petitioner and
give the petitioner an opportunity to complete the petition within 10 calendar days from the
date notification is mailed. Such petition shall be timely if completed and filed, including
payment of the fee if previously unpaid within the time frame provided in the board clerk's
notice of incomplete petition.
(7) In counties with a population of more than 75,000, the board clerk shall provide
notification annually to qualified individuals or their professional associations of opportunities
to serve as special magistrates.
(8) The board clerk shall ensure public notice of and access to all hearings. Such notice
shall contain a general description of the locations, dates, and times hearings are being
scheduled. This notice requirement may be satisfied by making such notice available on the
board clerk's website. Hearings must be conducted in facilities that are clearly identified for
such purpose and are freely accessible to the public while hearings are being conducted. The
board clerk shall assure proper signage to identify such facilities.
(9) The board clerk shall schedule hearings to allow sufficient time for evidence to be
presented and considered and to allow for hearings to begin at their scheduled time. The board
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clerk shall advise the chair of the board if the board's tentative schedule for holding hearings
is insufficient to allow for proper scheduling.
(10) The board clerk shall timely notify the parties of the decisions of the board so that
such decisions shall be issued within 20 calendar days of the last day the board is in session
pursuant to Section 194.034, F.S., and shall otherwise notify the property appraiser or tax
collector of such decision. Notification of the petitioner must be by first class mail or by
electronic means as set forth in Section 194.034(2) or 192.048, F.S. In counties using special
magistrates, the board clerk shall also make available to both parties as soon as practicable a
copy of the recommended decision of the special magistrate by mail or electronic means. No
party shall have access to decisions prior to any other party.
(11) After the value adjustment board has decided all petitions, complaints, appeals and
disputes, the board clerk shall make public notice of the findings and results of the board in
the manner prescribed in Section 194.037, F.S., and by the department.
(12) The board clerk is the official record keeper for the board and shall maintain a record
of the proceedings which shall consist of.
(a) All filed documents;
(b) A verbatim record of any hearing;
(c) All tangible exhibits and documentary evidence presented;
(d) Any meeting minutes; and,
(e) Any other documents or materials presented on the record by the parties or by the board
or special magistrate.
The record shall be maintained for four years after the final decision has been rendered by the
board, if no appeal is filed in circuit court or for five years if an appeal is filed, or, if requested
by one of the parties, until the final disposition of any subsequent judicial proceeding relating
to the property.
(13) The board clerk shall make available to the public copies of all additional internal
operating procedures and forms of the board or special magistrates described in Rule 12D-
9.005, F.A.C., and shall post any such procedures and forms on the board clerk's website, if
any. Making materials available on a website is sufficient; however, provisions shall be made
for persons that have hardship. Such materials shall be consistent with Department rules and
forms.
(14) The board clerk shall provide notification of appeals or value adjustment board
petitions taken with respect to property located within a municipality to the chief executive
officer of each municipality as provided in Section 193.116, F.S. The board clerk shall also
publish any notice required by Section 196.194, F.S.
Rulemaking Authority 194.01](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.048,
194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022 FS. History New 3-30-10,
Amended 6-14-16, 3-13-17, 9-19-17.
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12D-9.008 Appointment of Legal Counsel to the Value Adjustment Board.
(1) Each value adjustment board must appoint private legal counsel to assist the board.
(2) This legal counsel must be an attorney in private practice. The use of an attorney
employed by government is prohibited. Counsel must have practiced law for over five
years and meet the requirements of Section 194.015, F.S.
(3) An attorney may represent more than one value adjustment board.
(4) An attorney may represent a value adjustment board, even if another member of the
attorney's law firm represents one of the enumerated parties so long as the representation
is not before the value adjustment board.
(5) Legal counsel should avoid conflicts of interest or the appearance of a conflict of
interest in their representation.
Rulemaking Authority 194. 01 ] (5), 194. 034(1), 195. 027(1), 213. 06(1) FS. Law Implemented 194. 011,
194.015 FS. History —New 3-30-10.
12D-9.009 Role of Legal Counsel to the Board.
(1) The board legal counsel shall have the responsibilities listed below consistent with
the provisions of law.
(a) The primary role of the board legal counsel shall be to advise the board on all
aspects of the value adjustment board review process to ensure that all actions taken by the
board and its appointees meet the requirements of law.
(b) Board legal counsel shall advise the board in a manner that will promote and
maintain a high level of public trust and confidence in the administrative review process.
(c) The board legal counsel is not an advocate for either party in a value adjustment
board proceeding, but instead ensures that the proceedings are fair and consistent with the
law.
(d) Board legal counsel shall advise the board of the actions necessary for compliance
with the law.
(e) Board legal counsel shall advise the board regarding:
1. Composition and quorum requirements;
2. Statutory training and qualification requirements for special magistrates and
members of the board;
3. Legal requirements for recommended decisions and final decisions;
4. Public meeting and open government laws; and
5. Any other duties, responsibilities, actions or requirements of the board consistent
with the laws of this state.
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(f) Board legal counsel shall review and respond to written complaints alleging
noncompliance with the law by the board, special magistrates, board clerk, and the parties.
The legal counsel shall send a copy of the complaint along with the response to the
department. This section does not refer to routine requests for reconsideration, requests for
rescheduling, and pleadings and argument in petitions.
(2) The board legal counsel shall, upon appointment, send his or her contact
information, which shall include his or her name, mailing address, telephone number, fax
number, and e-mail address, to the department by mail, fax, or e-mail to:
Department of Revenue Property
Tax Oversight Program Attn.:
Director
P. O. Box 3000
Tallahassee, FL 32315-3000
Fax Number: (850) 617-6112
Email Address: VABkfloridarevenue.com
Rulemaking Authority 194.01 ](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 213.05 FS. History —New 3-30-10.
12D-9.010 Appointment of Special Magistrates to the Value Adjustment Board.
(1) In counties with populations of more than 75,000, the value adjustment board shall
appoint special magistrates to take testimony and make recommendations on petitions filed
with the value adjustment board. Special magistrates shall be selected from a list
maintained by the board clerk of qualified individuals who are willing to serve. When
appointing special magistrates, the board, board attorney, and board clerk shall not consider
any assessment reductions recommended by any special magistrate in the current year or in
any previous year. The process for review of complaints of bias, prejudice, or conflict of
interest regarding the actions of a special magistrate shall be as provided in subsection 12D-
9.022(4), F.A.C.
(2) In counties with populations of 75,000 or less, the value adjustment board shall
have the option of using special magistrates. The department shall make available to such
counties a list of qualified special magistrates.
(3) A person does not have to be a resident of the county in which he or she serves as a
special magistrate.
(4) The special magistrate must meet the following qualifications:
(a) A special magistrate must not be an elected or appointed official or employee of the
county.
(b) A special magistrate must not be an elected or appointed official or employee of a
taxing jurisdiction or of the State.
(c) During a tax year in which a special magistrate serves, he or she must not represent
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any party before the board in any administrative review of property taxes.
(d) All special magistrates must meet the qualifications specified in Section 194.035,
F.S.
1. A special magistrate appointed to hear issues of exemptions, classifications, portability
assessment difference transfers, changes of ownership under Section 193.155(3), F.S.,
changes of ownership or control under Section 193.1554(5), or 193.1555(5), F.S., or a
qualifying improvement determination under Section 193.1555(5), F.S., must be a member
of The Florida Bar, must have at least five years of experience in the area of ad valorem
taxation, and must receive training provided by the department. Alternatively, a member of
The Florida Bar with at least three years of experience in ad valorem taxation and who has
completed board training provided by the department including the examination, may serve
as a special magistrate.
2. A special magistrate appointed to hear issues regarding the valuation of real estate
shall be a state certified real estate appraiser, must have at least five years of experience in
real property valuation, and must receive training provided by the department. Alternatively,
a state certified real estate appraiser with at least three years of real estate valuation
experience and who has completed board training provided by the department including the
examination, may serve as a special magistrate. A real property valuation special magistrate
must be certified under Chapter 475, Part I1, F.S.
a. A Florida certified residential appraiser appointed by the value adjustment board
shall only hear petitions on the just valuation of residential real property of one to four
residential units and shall not hear petitions on other types of real property.
b. A Florida certified general appraiser appointed by the value adjustment board may
hear petitions on the just valuation of any type of real property.
3. A special magistrate appointed to hear issues regarding the valuation of tangible
personal property shall be a designated member of a nationally recognized appraiser's
organization, must have at least five years of experience in tangible personal property
valuation, and must receive training provided by the department. Alternatively, a designated
member of a nationally recognized appraiser's organization with at least three years of
experience in tangible personal property valuation and who has completed board training
provided by the department including the examination, may serve as a special magistrate.
4. All special magistrates shall attend or receive an annual training program provided
by the department. Special magistrates substituting two years of experience must show that
they have completed the training by taking a written examination provided by the
department. A special magistrate must receive or complete any required training prior to
holding hearings.
(5)(a) The value adjustment board or board legal counsel must verify a special
magistrate's qualifications before appointing the special magistrate.
(b) The selection of a special magistrate must be based solely on the experience and
qualification of such magistrate, and must not be influenced by any party, or prospective
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party, to a board proceeding or by any such party with an interest in the outcome of such
proceeding. Special magistrates must adhere to Rule 12D-9.022, F.A.C., relating to
disqualification or recusal.
Rulemaking Authority 194.01 ](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035 FS. History New 3-30-10, Amended 9-19-17.
12D-9.011 Role of Special Magistrates to the Value Adjustment Board.
(I)The role of the special magistrate is to conduct hearings, take testimony and make
recommendations to the board regarding petitions filed before the board. In carrying out
these duties the special magistrate shall:
(a) Accurately and completely preserve all testimony, documents received, and
evidence admitted for consideration;
(b) At the request of either party, administer the oath upon the property appraiser or tax
collector, each petitioner and all witnesses testifying at a hearing;
(c) Conduct all hearings in accordance with the rules prescribed by the department and
the laws of the state; and
(d) Make recommendations to the board which shall include proposed findings of fact,
proposed conclusions of law, and the reasons for upholding or overturning the
determination of the property appraiser or tax collector, also see Rule 12D-9.030, F.A.C.
(2) The special magistrate shall perform other duties as set out in the rules of the
department and other areas of Florida law, and shall abide by all limitations on the special
magistrate's authority as provided by law.
(3) When the special magistrate determines that the property appraiser did not establish
a presumption of correctness, or determines that the property appraiser established a
presumption of correctness that is overcome, as provided in Rule 12D-9.027, F.A.C., and
the record contains competent substantial evidence for establishing value, an appraiser
special magistrate is required to establish a revised value for the petitioned property. In
establishing the revised value when authorized by law, the board or special magistrate is
not restricted to any specific value offered by the parties.
Rulemaking Authority 194.01 ](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035, 195.022, 213.05, Chapter 475, Part II FS. History New 3-30-10.
12D-9.012 Training of Special Magistrates, Value Adjustment Board Members,
and Legal Counsel.
(1) The department shall provide and conduct training for special magistrates at least
once each state fiscal year available in at least five locations throughout the state. Such
training shall emphasize:
(a) The law that applies to the administrative review of assessments;
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(b) Taxpayer rights in the administrative review process;
(c) The composition and operation of the value adjustment board;
(d) The roles of the board, board clerk, board legal counsel, special magistrates, and the
property appraiser or tax collector and their staff;
(e) Procedures for conducting hearings;
(f) Administrative reviews of just valuations, classified use valuations, property
classifications, exemptions, and portability assessment differences;
(g) The review, admissibility, and consideration of evidence;
(h) Requirements for written decisions; and
(i) The department's standard measures of value, including the guidelines for real and
tangible personal property.
(2) The training shall be open to the public.
(3) Before any hearings are conducted, in those counties that do not use special
magistrates, all members of the board or the board's legal counsel must receive the
training, including any updated modules, before conducting hearings, but need not
complete the training examinations, and shall provide a statement acknowledging receipt
of the training to the board clerk.
(4)(a) Each special magistrate that has five years of experience and, in those counties
that do not use special magistrates, each board member or the board legal counsel must
receive the training, including any updated modules, before conducting hearings, but need
not complete the training examinations, and shall provide a statement acknowledging
receipt of the training to the board clerk.
(b) Each special magistrate that has three years of experience must complete the
training including any updated modules and examinations, and receive from the
department a certificate of completion, before conducting hearings and shall provide a
copy of the certificate of completion of the training and examinations, including any
updated modules, to the board clerk.
(5) The department's training is the official training for special magistrates regarding
administrative reviews. The board clerk and board legal counsel may provide orientation
to the special magistrates relating to local operating or ministerial procedures only. Such
orientation meetings shall be open to the public for observation. This does not prevent
board legal counsel from giving legal advice; however, to the fullest extent practicable,
such legal advice should be in writing and public record. For requirements for decisions
specifically based on legal advice see subsection 12D-9.030(6), and paragraph 12D-
9.032(1)(b), F.A.C.
(6) Meetings or orientations for special magistrates, for any instructional purposes
relating to procedures for hearings, handling or consideration of petitions, evidence,
worksheets, forms, decisions or related computer files, must be open to the public for
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observation. Such meetings or orientations must be reasonably noticed to the public in the
same manner as an organizational meeting of the board, or posted as reasonable notice on
the board clerk's website.
Rulemaking Authority 194.01 ](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035, 195.022, 195.084, 213.05, Chapter 475, Part II FS. History —New 3-30-10.
12D-9.013 Organizational Meeting of the Value Adjustment Board.
(1) The board shall annually hold one or more organizational meetings, at least one of
which shall meet the requirements of this section. The board shall hold this organizational
meeting prior to the holding of value adjustment board hearings. The board shall provide
reasonable notice of each organizational meeting and such notice shall include the date,
time, location, purpose of the meeting, and information required by Section 286.0105, F.S.
At one organizational meeting the board shall:
(a) Introduce the members of the board and provide contact information;
(b) Introduce the board clerk or any designee of the board clerk and provide the board
clerk's contact information;
(c) Appoint or ratify the private board legal counsel. At the meeting at which board
counsel is appointed, this item shall be the first order of business;
(d) Appoint or ratify special magistrates, if the board will be using them for that year;
(e) Make available to the public, special magistrates and board members, Rule Chapter
12D-9, F.A.C., containing the uniform rules of procedure for hearings before value
adjustment boards and special magistrates (if applicable), and the associated forms that
have been adopted by the department;
(f) Make available to the public, special magistrates and board members, Rule Chapter
12D-10, F.A.C., containing the rules applicable to the requirements for hearings and
decisions;
(g) Make available to the public, special magistrates and board members the
requirements of Florida's Government in the Sunshine / open government laws including
information on where to obtain the current Government -In -The -Sunshine manual;
(h) Discuss, take testimony on and adopt or ratify with any required revision or
amendment any local administrative procedures and forms of the board. Such procedures
must be ministerial in nature and not be inconsistent with governing statutes, case law,
attorney general opinions or rules of the department. All local administrative procedures
and forms of the board or special magistrates shall be made available to the public and
shall be accessible on the board clerk's website, if any;
(i) Discuss general information on Florida's property tax system, respective roles
within this system, taxpayer opportunities to participate in the system, and property taxpayer
rights;
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0) Make available to the public, special magistrates and board members, Rules 12D-
51.0019 51.0029 51.0039 F.A.C., and Chapters 192 through 195, F.S., as reference
information containing the guidelines and statutes applicable to assessments and
assessment administration;
(k) Adopt or ratify by resolution any filing fee for petitions for that year, in an amount
not to exceed $15; and
(1) For purposes of this rule, making available to the public means, in addition to having
copies at the meeting, the board may refer to a website containing copies of such
documents.
(2) The board shall announce the tentative schedule for the value adjustment board
taking into consideration the number of petitions filed, the possibility of the need to
reschedule and the requirement that the board stay in session until all petitions have been
heard.
(3) The board may hold additional meetings for the purpose of addressing
administrative matters.
Rulemaking Authority 194. 01 ] (5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.013, 194.015, 194.032, 194.034, 194.035, 213.05, 286.011, 286.0105 FS. History New 3-30-10.
12D-9.014 Prehearing Checklist.
(1) The board clerk shall not allow the holding of scheduled hearings until the board
legal counsel has verified that all requirements in Chapter 194, F.S., and department rules,
were met as follows:
(a) The composition of the board is as provided by law;
(b) Board legal counsel has been appointed as provided by law;
(c) Board legal counsel meets the requirements of Section 194.015, F.S.;
(d) No board members represent other government entities or taxpayers in any
administrative or judicial review of property taxes, and citizen members are not members
or employees of a taxing authority, during their membership on the board;
(e) In a county that does not use special magistrates, either all board members have
received the department's training or board legal counsel has received the department's
training;
(f) The organizational meeting, as well as any other board meetings, will be or were
noticed in accordance with Section 286.0111 F.S., and will be or were held in accordance
with law;
(g) The department's uniform value adjustment board procedures, consisting of this
rule chapter, were made available at the organizational meeting and copies were provided
to special magistrates and board members;
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(h) The department's uniform policies and procedures manual is available on the
existing website of the board clerk, if the board clerk has a website;
(i) The qualifications of special magistrates were verified, including that special
magistrates received the department's training, and that special magistrates with less than
five years of required experience successfully completed the department's training
including any updated modules and an examination, and were certified;
0) The selection of special magistrates was based solely on proper experience and
qualifications and neither the property appraiser nor any petitioners influenced the
selection of special magistrates. This provision does not prohibit the board from
considering any written complaint filed with respect to a special magistrate by any party or
citizen;
(k) The appointment and scheduling of special magistrates for hearings was done in a
manner in which the board, board attorney, and board clerk did not consider any assessment
reductions recommended by any special magistrate in the current year or in any previous
year.
(1) All procedures and forms of the board or special magistrate are in compliance with
Chapter 194, F.S., and this rule chapter;
(m) The board is otherwise in compliance with Chapter 194, F.S., and this rule chapter;
and,
(n) Notice has been given to the chief executive officer of each municipality as provided
in Section 193.116, F.S.
(2) The board clerk shall notify the board legal counsel and the board chair of any
action needed to comply with subsection (1).
Rulemaking Authority 194.01 ](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 194.032, 194.034, 194.035 FS. History —New 3-30-10, Amended 9-19-17.
PART II
PETITIONS; REPRESENTATION OF THE TAXPAYER;
SCHEDULING AND NOTICE OF A HEARING; EXCHANGE OF
EVIDENCE; WITHDRAWN OR SETTLED PETITIONS; HEARING
PROCEDURES; DISQUALIFICATION OR RECUSAL; EX PARTE
COMMUNICATION PROHIBITION; RECORD OF THE
PROCEEDING; PETITIONS ON TRANSFER OF "PORTABILITY"
ASSESSMENT DIFFERENCE; REMANDING ASSESSMENTS;
RECOMMENDED DECISIONS; CONSIDERATION AND ADOPTION
OF RECOMMENDED DECISIONS; FINAL DECISIONS; FURTHER
JUDICIAL PROCEEDINGS
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12D-9.015 Petition; Form and Filing Fee.
(1)(a) For the purpose of requesting a hearing before the value adjustment board, the
department prescribes Form DR-486. The Form DR-486 series is adopted and incorporated
by reference in Rule 12D-16.002, F.A.C.
(b) In accordance with Section 194.011(3), F.S., the department is required to prescribe
petition forms. The department will not approve any local version of this form that contains
substantive content that varies from the department's prescribed form. Any requests under
Section 195.022, F.S., or approval from the department to use forms for petitions that are not
identical to the department's form shall be by written board action or by written and signed
request from the board chair or board legal counsel.
(2) Content of Petition. Petition forms as adopted or approved by the department shall
contain the following elements so that when filed with the board clerk they shall:
(a) Describe the property by parcel number;
(b) Be sworn by the petitioner;
(c) State the approximate time anticipated by the petitioner for presenting and arguing his
or her petition before the board or special magistrate to be considered by the board clerk as
provided in subsection 12D-9.019(1), F.A.C., and may provide dates of nonavailability for
scheduling purposes if applicable;
(d) Contain a space for the petitioner to indicate on the petition form that he or she does
not wish to be present and argue the petition before the board or special magistrate but would
like to have their evidence considered without an appearance;
(e) Contain a statement that the petitioner has the right, regardless of whether the petitioner
initiates the evidence exchange, to receive from the property appraiser a copy of the property
record card containing information relevant to the computation of the current assessment,
with confidential information redacted, along with a statement that when the property
appraiser receives the petition, the property appraiser will either send the property record
card to the petitioner or notify the petitioner how to obtain the property record card online;
(f)1. Contain a signature field for the taxpayer to sign the petition and a checkbox for the
taxpayer to indicate that she or he has authorized a representative to receive or access
confidential taxpayer information related to the taxpayer,
2. Contain a checkbox for the taxpayer to indicate that he or she has authorized a
compensated or uncompensated representative to act on the taxpayer's behalf,
3. Contain a signature field for an authorized employee or representative to sign the
petition, when applicable, along with the authorized employee's or representative's sworn
certification under penalty of perjury that he or she has the taxpayer's authorization to file
the petition on the taxpayer's behalf together with checkboxes for professional information
and spaces for license numbers; and,
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4. Contain a signature field for a compensated or uncompensated representative, who is
not an employee of the taxpayer or of an affiliated entity, and not an attorney who is a
member of The Florida Bar, a real estate appraiser licensed or certified under Chapter 475,
Part I1, F.S., a real estate broker licensed under Chapter 475, Part I, F.S., or a certified public
accountant licensed under Chapter 473, F.S., and contain checkboxes, for a compensated
representative to indicate he or she is attaching a power of attorney from the taxpayer, and
for an uncompensated representative to indicate he or she is attaching a written authorization
from the taxpayer.
(g) If the petition indicates that the taxpayer has authorized a compensated representative,
who is not acting as a licensed or certified professional listed in paragraph 12D-9.018(3)(a),
F.A.C., to act on the taxpayer's behalf, at the time of filing, the petition must either be signed
by the taxpayer or be accompanied by a power of attorney; and,
(h) If the petition indicates that the taxpayer has authorized an uncompensated
representative to act on the taxpayer's behalf, at the time of filing, the petition must either
be signed by the taxpayer or be accompanied by the taxpayer's written authorization.
(i) Contain a space for the petitioner to indicate if the property is four or less residential
units; or other property type; provided the board clerk shall accept the petition even if this
space is not filled in; and,
0) Contain a statement that a tangible personal property assessment may not be contested
unless a return required by Section 193.052, F.S., is timely filed.
(3) The petition form shall provide notice to the petitioner that the person signing the
petition becomes the agent of the taxpayer for the purpose of serving process to obtain
personal jurisdiction over the taxpayer for the entire value adjustment board proceeding,
including any appeals to circuit court of a board decision by the property appraiser or tax
collector.
(4) The petition form shall provide notice to the petitioner of his or her right to an informal
conference with the property appraiser and that such conference is not a prerequisite to filing
a petition nor does it alter the time frame for filing a timely petition.
(5) The department, the board clerk, and the property appraiser or tax collector shall make
available to petitioners the blank petition form adopted or approved by the department. The
department prescribes the Form DR-486 series, for this purpose, incorporated in Rule 12D-
16.0029 F.A.C., by reference.
(6) If the taxpayer or representative's name, address, telephone, or similar contact
information on the petition changes after filing the petition and before the hearing, the
taxpayer or representative shall notify the board clerk in writing.
(7) Filing Fees. By resolution of the value adjustment board, a petition shall be
accompanied by a filing fee to be paid to the board clerk in an amount determined by the
board not to exceed $15 for each separate parcel of property, real or personal covered by the
petition and subject to appeal. The resolution may include arrangements for petitioners to
pay filing fees by credit card.
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(a) Other than fees required for late filed applications under Sections 193.155(8)0) and
196.011(8), F.S., only a single filing fee shall be charged to any particular parcel of real
property or tangible personal property account, despite the existence of multiple issues or
hearings pertaining to such parcels or accounts.
(b) No filing fee shall be required with respect to an appeal from the disapproval of a
timely filed application for homestead exemption or from the denial of a tax deferral.
(c) For joint petitions filed pursuant to Section 194.011(3)(e), (f), or (g), F.S., a single
filing fee shall be charged. Such fee shall be calculated as the cost of the time required for
the special magistrate in hearing the joint petition and shall not exceed $5 per parcel or
account, for each additional parcel or account included in the petition, in addition to any
filing fee for the petition. Said fee is to be proportionately paid by affected property owners.
(d) The value adjustment board or its designee shall waive the filing fee with respect to a
petition filed by a taxpayer who demonstrates at the time of the filing by submitting with the
petition documentation issued by the Department of Children and Families that the petitioner
is currently an eligible recipient of temporary assistance under Chapter 414, F.S.
(e) All filing fees shall be paid to the board clerk at the time of filing. Any petition not
accompanied by the required filing fee will be deemed incomplete.
(8) An owner of contiguous, undeveloped parcels may file a single joint petition if the
property appraiser determines such parcels are substantially similar in nature. A
condominium association, cooperative association, or any homeowners' association as
defined in Section 723.075, F.S., with approval of its board of administration or directors,
may file with the value adjustment board a single joint petition on behalf of any association
members who own parcels of property which the property appraiser determines are
substantially similar with respect to location, proximity to amenities, number of rooms,
living area, and condition. An owner of multiple tangible personal property accounts may
file a single joint petition if the property appraiser determines that the tangible personal
property accounts are substantially similar in nature. The property appraiser shall provide
the petitioner with such determination upon request by the petitioner. The petitioner must
obtain the determination from the property appraiser prior to filing the petition and must file
the determination provided and completed by the property appraiser with the petition. An
incorporated attached list of parcels or accounts by parcel number or account number, with
an indication on the petition form showing a joint petition, shall be sufficient to signify a
joint petition.
(9) Persons Authorized to Sign and File Petitions. The following persons may sign and
file petitions with the value adjustment board.
(a) The taxpayer may sign and file a petition.
(b) An employee of the taxpayer or of an affiliated entity or a licensed or certified
professional listed in paragraph 12D-9.018(3)(a), F.A.C., who the taxpayer has authorized
to file a petition and represent the taxpayer and who certifies under penalty of perjury that
he or she has the taxpayer's authorization to file a petition on the taxpayer's behalf and
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represent the taxpayer, may sign and file such a petition that is not signed by the taxpayer
and that is not accompanied by the taxpayer's written authorization.
(c) A compensated person, who is not an employee of the taxpayer or of an affiliated entity
and who is not acting as a licensed or certified professional listed in paragraph 12D-
9.018(3)(a), F.A.C., may sign and file a petition on the taxpayer's behalf if the taxpayer has
authorized such person by power of attorney. If the petition is not signed by the taxpayer,
such person must provide a copy of the power of attorney to the board clerk at the time the
petition is filed. This power of attorney is valid only for representing a single taxpayer in a
single assessment year, and must identify the parcels or accounts for which the person is
authorized to represent the taxpayer and must conform to the requirements of Chapter 709,
Part II, F.S. A taxpayer may use a Department of Revenue form to grant the power of
attorney or may use a different form provided it meets the requirements of Chapter 709, Part
II, and Section 194.034(1), F.S. The Department has adopted Form DR-486POA, Power of
Attorney for Representation Before the Value Adjustment Board, which is incorporated by
reference in Rule 12D-16.002, F.A.C., as a form available to taxpayers for granting the
power of attorney.
(d) An uncompensated person, who has a taxpayer's signed written authorization to
represent the taxpayer, is authorized to sign and file a petition on the taxpayer's behalf if, at
the time the petition is filed, such person provides a copy of the taxpayer's written
authorization to the board clerk with the petition or the taxpayer's signed written
authorization is contained on the petition form. This written authorization is valid only for
representing a single taxpayer in a single assessment year and must identify the parcels or
accounts for which the person is authorized to represent the taxpayer. A taxpayer may use a
Department of Revenue form to grant the authorization in writing or may use a different
form provided it meets the requirements of Section 194.034(1), F.S. The Department has
adopted Form DR-486A, Written Authorization for Representation Before the Value
Adjustment Board, which is incorporated by reference in Rule 12D-16.002, F.A.C., as a form
available to taxpayers for granting the written authorization.
(10)(a) If a taxpayer notifies the board that an unauthorized petition has been filed for the
taxpayer's property, the board may require the person who filed the petition to provide to the
board, before a hearing is held on such petition, the taxpayer's written authorization for the
person to file the petition and represent the taxpayer.
(b) If the board finds that an employee or a professional listed in paragraph 12D-
9.018(3)(a), F.A.C., knowingly and willfully filed a petition not authorized by the taxpayer,
the board shall require such employee or professional to provide to the board clerk, before
any petition filed by that employee or professional is heard, the taxpayer's written
authorization for the employee or professional to represent the taxpayer. This board
requirement shall extend for one year after the board's imposition of the requirement.
(11) If duplicate petitions are filed on the same property, the board clerk shall contact the
taxpayer and all petitioners to identify whether a person has the taxpayer's authorization to
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file a petition and represent the taxpayer, and resolve the issue in accordance with this rule
chapter.
(12)(a) The board clerk shall accept for filing any completed petition that is timely
submitted on a form approved by the department, with payment if required. If an incomplete
petition is received, the board clerk shall notify the petitioner and give the petitioner an
opportunity to complete the petition within 10 calendar days. Such completed petition shall
be timely if completed and filed within the time frame provided in the board clerk's notice.
(b) A "completed" petition is one that:
1. Provides information for all the required elements that are displayed on the
department's form;
2. Is accompanied by a power of attorney if required;
3. Is accompanied by written taxpayer authorization if required; and,
4. Is accompanied by the appropriate filing fee if required.
(c) In accepting a petition, the board clerk shall rely on the licensure information provided
by a licensed professional representative, the power of attorney provided by an authorized,
compensated person, or the written taxpayer authorization provided by an authorized,
uncompensated person.
(13) Timely Filing of Petitions. Petitions related to valuation issues may be filed, and must
be accepted by the board clerk, at any time during the taxable year on or before the 25th day
following the mailing of the notice of proposed property taxes. Other petitions may be filed
as follows:
(a) With respect to issues involving the denial of an exemption on or before the 30th day
following the mailing of the written notification of the denial of the exemption on or before
July 1 of the year for which the application was filed;
(b) With respect to issues involving the denial of an agricultural classification application,
on or before the 30th day following the mailing of the notification in writing of the denial of
the agricultural classification on or before July 1 of the year for which the application was
filed;
(c) With respect to issues involving the denial of a high-water recharge classification
application on or before the 30th day following the mailing of the notification in writing of
the denial of the high-water recharge classification on or before July 1 of the year for which
the application was filed;
(d) With respect to issues involving the denial of a historic property used for commercial
or certain nonprofit purposes classification application, on or before the 30th day following
the mailing of the notification in writing of the denial of the classification on or before July
1 of the year for which the application was filed;
(e) With respect to issues involving the denial of a tax deferral, on or before the 30th day
following the mailing of the notification in writing of the denial of the deferral application;
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(f) With respect to exemption or classification claims relating to an exemption or
classification that is not reflected on the notice of property taxes, including late filed
exemption claims, on or before the 25th day following the mailing of the notice of proposed
property taxes, or on or before the 30th day following the mailing of the written notification
of the denial of the exemption or classification, whichever date is later; and,
(g) With respect to penalties imposed for filing incorrect information relating to tax
deferrals for homestead, for recreational and commercial working waterfronts or for
affordable rental housing properties, within 30 days after the penalties are imposed.
(14) Late Filed Petitions.
(a) The board may not extend the time for filing a petition. The board is not authorized to
set and publish a deadline for late filed petitions. However, the failure to meet the statutory
deadline for filing a petition to the board does not prevent consideration of such a petition
by the board or special magistrate when the board or board designee determines that the
petitioner has demonstrated good cause justifying consideration and that the delay will not,
in fact, be harmful to the performance of board functions in the taxing process. "Good cause"
means the verifiable showing of extraordinary circumstances, as follows:
1. Personal, family, or business crisis or emergency at a critical time or for an extended
period of time that would cause a reasonable person's attention to be diverted from filing, or
2. Physical or mental illness, infirmity, or disability that would reasonably affect the
petitioner's ability to timely file, or
3. Miscommunication with, or misinformation received from, the board clerk, property
appraiser, or their staff regarding the necessity or the proper procedure for filing that would
cause a reasonable person's attention to be diverted from timely filing, or
4. Any other cause beyond the control of the petitioner that would prevent a reasonably
prudent petitioner from timely filing.
(b) The board clerk shall accept but not schedule for hearing a petition submitted to the
board after the statutory deadline has expired, and shall submit the petition to the board or
board designee for good cause consideration if the petition is accompanied by a written
explanation for the delay in filing. Unless scheduled together or by the same notice, the
decision regarding good cause for late filing of the petition must be made before a hearing
is scheduled, and the parties shall be notified of such decision.
(c) The board clerk shall forward a copy of completed but untimely filed petitions to the
property appraiser or tax collector at the time they are received or upon the determination of
good cause.
(d) The board is authorized to, but need not, require good cause hearings before good
cause determinations are made. The board or a board designee, which includes the board
legal counsel or a special magistrate, shall determine whether the petitioner has
demonstrated, in writing, good cause justifying consideration of the petition. If the board or
a board designee determines that the petitioner has demonstrated good cause, the board clerk
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shall accept the petition for filing and so notify the petitioner and the property appraiser or
the tax collector.
(e) If the board or a board designee determines that the petitioner has not demonstrated
good cause, or if the petition is not accompanied by a written explanation for the delay in
filing, the board clerk shall notify the petitioner and the property appraiser or tax collector.
(f) A person who files a petition may timely file an action in circuit court to preserve the
right to proceed in circuit court. (Sections 193.155(8)(1), 194.036, 194.171(2) and 196.151,
F.S.).
(15) Acknowledgement of Timely Filed Petitions. The board clerk shall accept all
completed petitions, as defined by statute and subsection (2), of this rule. Upon receipt of a
completed and filed petition, the board clerk shall provide to the petitioner an
acknowledgment of receipt of such petition and shall provide to the property appraiser or tax
collector a copy of the petition.
(16) When the property appraiser receives the petition from the board clerk, regardless of
whether the petitioner initiates the evidence exchange, the property appraiser shall provide
to the petitioner a copy of the property record card containing information relevant to the
computation of the current assessment, with confidential information redacted. The property
appraiser shall provide such property record card to the petitioner either by sending it to the
petitioner or by notifying the petitioner how to obtain it online.
(17) The board clerk shall send the notice of hearing such that it will be received by the
petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled
appearance. The board clerk will have prima facie complied with the requirements of this
section if the notice was deposited in the U.S. mail thirty (30) days prior to the day of such
scheduled appearance.
(18) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the
Department's Internet site: hgp:Hfloridarevenue.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.155,
194.011, 194.013, 194.032, 194.034, 194.036, 195.022, 196.151, 197.2425 FS. History New 3-30-10,
Amended 11-1-12, 6-14-16, 3-13-17, 9-19-17.
12D-9.016 Filing and Service.
(1) In construing these rules or any order of the board, special magistrate, or a board
designee, filing shall mean received by the board clerk during open hours or by the board,
special magistrate, or a board designee during a meeting or hearing.
(2)(a) Any hand -delivered or mailed document received by the office of the board cleric
after close of business as determined by the board clerk shall be filed the next regular
business day.
(b) If the board clerk accepts documents filed by FAX or other electronic transmission,
documents received on or after 11:59:59 p.m. of the day they are due shall be filed the next
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regular business day.
(c) Any document that is required to be filed, served, provided or made available may
be filed, served, provided or made available electronically, if the board and the board clerk
make such resources available, and no party is prejudiced.
(d) Local procedure may supersede provisions regarding the number of copies that must
be provided.
(3) When a party files a document with the board, other than the petition, that party
shall serve copies of the document to all parties in the proceeding. When a document is
filed that does not clearly indicate it has been provided to the other party, the board clerk,
board legal counsel, board members and special magistrates shall inform the party of the
requirement to provide to every party or shall exercise care to ensure that a copy is
provided to every party, and that no ex parte communication occurs.
(4) Any party who elects to file any document by FAX or other electronic transmission
shall be responsible for any delay, disruption, or interruption of the electronic signals and
accepts the full risk that the document may not be properly filed with the board clerk as a
result.
Rulemaking Authority 194.01 ](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.013, 194.015, 194.032, 194.034, 194.035, 195.022, 195.084, 213.05 FS. History New 3-30-10.
12D-9.017 Ex Parte Communication Prohibition.
(1)(a) No participant, including the petitioner, the property appraiser, the board clerk,
the special magistrate, a member of a value adjustment board, or other person directly or
indirectly interested in the proceeding, nor anyone authorized to act on behalf of any party
shall communicate with a member of the board or the special magistrate regarding the
issues in the case without the other party being present or without providing a copy of any
written communication to the other party.
(b) This rule shall not prohibit internal communications among the board clerk, board,
special magistrates, and board legal counsel, regarding internal operations of the board and
other administrative matters. The special magistrate is specifically authorized to
communicate with the board's legal counsel or board clerk on legal matters or other issues
regarding a petition.
(2) Any attempt by the property appraiser, tax collector, taxpayer or taxpayer's
representative to provide information or discuss issues regarding a petition without the
presence of the opposing party before or after the hearing, with a member of the board
or the special magistrate shall be immediately placed on the record by the board member
or special magistrate.
(3) The ex parte communication shall not be considered by the board or the special
magistrate unless all parties have been notified about the ex parte communication, and no
party objects, and all parties have an opportunity during the hearing to cross-examine,
object, or otherwise address the communication.
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Rulemaking Authority 194.01 ](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 194.032, 194.034, 194.035 FS. History —New 3-30-10, Amended 9-19-17.
12D-9.018 Representation of the Taxpayer.
(1) A taxpayer has the right, at the taxpayer's own expense, to be represented before the
board by a person described in subsection (3), below. The taxpayer's representative may
present testimony and other evidence in support of the petition
(2) The authorized individual, agent, or legal entity that signs the petition becomes the
agent of the taxpayer for the purpose of serving process to obtain jurisdiction over the
taxpayer for the entire value adjustment board proceedings, including any appeals of a board
decision by the property appraiser or tax collector. However, this does not authorize the
individual, agent, or legal entity to receive or access the taxpayer's confidential information
without written authorization from the taxpayer.
(3) Subject to the petition filing requirements set forth in this rule chapter, a taxpayer
may be represented before the board by one of the persons described in this subsection.
(a)1. An employee of the taxpayer or of an affiliated entity may represent the taxpayer.
2. One of the following professionals may represent the taxpayer:
a. An attorney who is a member of the Florida Bar,
b. A real estate appraiser licensed or certified under Chapter 475, Part II, F.S.,
c. A real estate broker licensed under Chapter 475, Part I, F.S., or
d. A certified public accountant licensed under Chapter 473, F.S.
3. If the taxpayer has authorized an employee or professional, listed in this subsection, to
file a petition and represent the taxpayer and the employee or professional certifies under
penalty of perjury that he or she has the taxpayer's authorization to file the petition on the
taxpayer's behalf and represent the taxpayer, the employee or professional may file a
petition that is not signed by the taxpayer and that is not accompanied by the taxpayer's
written authorization.
(b) A person who provides to the board clerk at the time the petition is filed a power of
attorney authorizing such person to act on the taxpayer's behalf, may represent the taxpayer.
The power of attorney is valid only for representing a single taxpayer in a single assessment
year, and must identify the parcels or accounts for which the person is authorized to
represent the taxpayer and must conform to the requirements of Chapter 709, Part II, F.S.
A taxpayer may use a Department of Revenue form to grant the power of attorney or may
use a different form, provided it meets the requirements of Chapter 709, Part II, and Section
194.034(1), F.S. The Department has adopted Form DR-486POA, titled Power of Attorney
for Representation Before the Value Adjustment Board, which is incorporated by reference
in Rule 12D-16.002, F.A.C., as a form available to taxpayers for granting the power of
attorney.
(c) An uncompensated person who provides to the board clerk at the time the petition is
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filed, the taxpayer's written authorization for such person to act on the taxpayer's behalf,
may represent the taxpayer. This written authorization is valid only for representing a single
taxpayer in a single assessment year and must identify the parcels or accounts for which the
person is authorized to represent the taxpayer. A taxpayer may use a Department of Revenue
form to grant the authorization in writing or may use a different form provided it meets the
requirements of Section 194.034(1), F.S. The Department has adopted Form DR-486A,
titled Written Authorization for Representation Before the Value Adjustment Board, which
is incorporated by reference in Rule 12D-16.002, F.A.C., as a form available to taxpayers
for granting the written authorization.
(4) The board clerk may require the use of an agent or representative number to facilitate
scheduling of hearings as long as such use is not inconsistent with this rule chapter.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.013, 194.032, 194.034, 195.022 FS. History New 3-30-10, Amended 9-19-17.
12D-9.019 Scheduling and Notice of a Hearing.
(1)(a) The board clerk shall prepare a schedule of appearances before the board or special
magistrates based on timely filed petitions, and shall notify each petitioner of the scheduled
time of appearance. The board clerk shall simultaneously notify the property appraiser or tax
collector. The board clerk may electronically send this notification to the petitioner, if the
petitioner indicates on his or her petition this means of communication for receiving notices,
materials, and communications.
(b) When scheduling hearings, the board clerk shall consider:
1. The anticipated amount of time if indicated on the petition,
2. The experience of the petitioner,
3. The complexity of the issues or the evidence to be presented,
4. The number of petitions/parcels to be heard at a single hearing,
5. The efficiency or difficulty for the petitioner of grouping multiple hearings for a single
petitioner on the same day; and,
6. The likelihood of withdrawals, cancellations of hearings or failure to appear.
(c) Upon request of a party, the board clerk shall consult with the petitioner and the
property appraiser or tax collector to ensure that, within the board clerk's judgment, an
adequate amount of time is provided for presenting and considering evidence.
(d) In scheduling hearings before specific special magistrates, the board, board attorney,
and board clerk shall not consider any assessment reductions recommended by any special
magistrate in the current year or in any previous year.
(e) In those counties that use special magistrates, after an attorney special magistrate has
produced a recommended decision on a determination that a change of ownership under
Section 193.155(3), F.S., a change of ownership or control under Section 193.1554(5) or
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193.1555(5), F.S., or a qualifying improvement under Section 193.1555(5), F.S., has
occurred, the petition shall be scheduled for a hearing before a real property valuation special
magistrate for an administrative review of the value(s), unless the petitioner waives
administrative review of the value. The clerk must notify the petitioner and property appraiser
of the scheduled time in the manner described in this rule. This hearing is subject to the single
time reschedule for good cause as provided in this rule. In counties that do not use special
magistrates the board may proceed directly to a valuation hearing where properly noticed as
provided in this rule.
(2) No hearing shall be scheduled related to valuation issues prior to completion by the
governing body of each taxing authority of the public hearing on the tentative budget and
proposed millage rate.
(3)(a) The notice of hearing before the value adjustment board shall be in writing, and
shall be delivered by regular or certified U.S. mail or personal delivery, or in the manner
requested by the petitioner on Form DR-486, so that the notice shall be received by the
petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled
appearance. The Form DR-486 series is adopted and incorporated by reference in Rule 12D-
16.002, F.A.C. The notice of hearing form shall meet the requirements of this section and
shall be subject to approval by the department. The department provides Form DR-481 as a
format for the form of such notice. Form DR-481, Value Adjustment Board — Notice of
Hearing, is adopted and incorporated by reference in Rule 12D-16.002, F.A.C.
(b) The notice shall include these elements:
1. The parcel number, account number or legal address of all properties being heard at the
scheduled hearing;
2. The type of hearing scheduled;
3. The date and time of the scheduled hearing, however, if the petition has been scheduled
to be heard within a block of time, the beginning and ending of that block of time shall be
indicated on the notice;
4. The time reserved, or instructions on how to obtain this information;
5. The location of the hearing, including the hearing room number if known, together with
board clerk contact information including office address and telephone number, for
petitioners to request assistance in finding hearing rooms;
6. Instructions on how to obtain a list of the potential special magistrates for the type of
petition in question;
7. A statement of the petitioner's right to participate in the exchange of evidence with the
property appraiser;
8. A statement that the petitioner has the right to reschedule the hearing a single time for
good cause as defined in Section 194.032(2)(a), F.S.;
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9. A statement that Section 194.032(2)(a), F.S., defines "good cause" as circumstances
beyond the control of the person seeking to reschedule the hearing which reasonably prevent
the party from having adequate representation at the hearing;
10. Instructions on bringing copies of evidence;
11. Any information necessary to comply with federal or state disability or accessibility
acts; and,
12. Information regarding where the petitioner may obtain a copy of the uniform rules of
procedure.
(4) Each party may reschedule the hearing a single time for good cause by submitting a
written request to the board clerk before the scheduled appearance or as soon as practicable.
As used in this subsection, the term "good cause" is defined in Section 194.032(2)(a), F.S.
(a) The board clerk shall ascertain if the opposing party has been furnished a copy of the
request, and if not, shall furnish the request to the opposing party. The board clerk shall
promptly forward the reschedule request to the board or a board designee to make a
determination as to good cause; for this determination, the board designee includes the board
clerk, board legal counsel or a special magistrate.
(b) The board or board designee shall grant the hearing reschedule for any request that
qualifies under Section 194.032(2)(a), F.S. The board or board designee may act upon the
request based on its face and whether it meets the provisions for good cause on its face.
(c) If the board or a board designee determines that the request does not show good cause,
the request will be denied and the board may proceed with the hearing as scheduled.
(d) If the board or a board designee determines that the request demonstrates good cause,
the request will be granted.
(e) Requests to reschedule shall be processed without delay and the processing shall be
accelerated where necessary to ensure, if possible, that the parties are provided notice of the
determination before the original hearing time.
(f) The board clerk shall give prompt notice to the parties of the determination as to good
cause. Form DR-485WCN, Value Adjustment Board — Clerk's Notice, is designated and may
be used for this purpose. Form DR-485WCN is adopted and incorporated by reference in
Rule 12D-16.002, F.A.C.
(g) If good cause is found, the clerk shall give immediate notice of cancellation of the
hearing and shall proceed as provided in paragraph (h).
(h) The clerk must receive any notice of conflict dates submitted by a party before notice
of a rescheduled hearing is sent to both parties or before expiration of any period allowed by
the clerk or board to both parties for such submittal.
(i) The clerk must reschedule considering conflict dates received and should accommodate
a notice of conflict dates when any associated delay will not be prejudicial to the board's
performance of its functions in the taxing process.
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0) The board clerk is responsible for notifying the parties of any rescheduling and will
issue a notice of hearing with the new hearing date which shall, if possible, be the earliest
date that is convenient for all parties.
(k) When rescheduling hearings under this rule, if the parties are unable to agree on an
earlier date, the board clerk is authorized to schedule the hearing and send a notice of such
hearing by regular or certified U.S. mail or personal delivery, or in the manner requested by
the petitioner on the petition Form DR-486, so that the notice shall be received by the
petitioner no less than fifteen (15) calendar days prior to the day of such scheduled
appearance, unless this notice is waived by both parties.
(1) The clerk is authorized to inquire if a party wants their evidence considered in the event
of their absence from the hearing.
(m) The clerk is authorized to ask the parties if they will waive the 15 days' notice for
rescheduled hearings; however, the parties are not required to do so.
(n) A party must not assume the request to reschedule has been granted until notified by
the clerk.
(5) If a hearing is rescheduled by a party, the board clerk must notify the petitioner of the
rescheduled time in the manner referenced in subsection (3), so that the notice shall be
received no less than fifteen (15) calendar days prior to the day of such rescheduled
appearance, unless this notice is waived by both parties.
(6) If a hearing is rescheduled, the deadlines for the exchange of evidence shall be
computed from the new hearing date, if time permits.
(7)(a) If a petitioner's hearing does not commence as scheduled, the board clerk is
authorized to reschedule the hearing.
(b) In no event shall a petitioner be required to wait more than a reasonable time 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 to find that a
reasonable time has elapsed based on other commitments, appointments or hearings of the
petitioner, lateness in the day, and other hearings waiting to be heard earlier than the
petitioner's hearing with the board or special magistrate. If his or her petition has not been
heard within a reasonable time, the petitioner may request to be heard immediately. If the
board clerk finds a reasonable time has elapsed and petitioner is not heard, the board clerk
shall reschedule the petitioner's hearing. A reasonable time must not exceed two hours. After
two hours, the petitioner has the right to inform the board chairperson, or the clerk as board
designee, that he or she intends to leave. If the petitioner chooses to leave, the petitioner must
first inform the board chairperson or clerk that he or she intends to leave. The clerk must not
list the petitioner as a no show. If the hearing does not commence within two hours and the
petitioner leaves, the clerk must reschedule the hearing.
(c) A rescheduling under this subsection is not a request by a party to reschedule as
provided in subsection (4).
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(d) A petitioner is not required to wait any length of time as a prerequisite to filing an
action in circuit court.
(8) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the
Department's Internet site: http://floridarevenue.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 194.032, 194.034, 195.022 FS. History New 3-30-10, Amended 9-26-11, 6-14-16, Section 15,
Chapter 2016-128, Laws of Florida, 7-1-16, 3-13-17, 9-19-17.
12D-9.020 Exchange of Evidence.
(1)(a)l. At least 15 days before a petition hearing, the petitioner shall provide to the
property appraiser a 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.
2. To calculate the fifteen (15) days, the petitioner shall use calendar days and shall not
include the day of the hearing in the calculation, and shall count backwards from the day of
the hearing. The last day of the period shall be included unless it is a Saturday, Sunday, or
legal holiday, in which event the period shall run until the end of the next previous day that is
neither a Saturday, Sunday, or legal holiday.
(b) A petitioner's noncompliance with paragraph (1)(a), does not affect the petitioner's
right to receive a copy of the current property record card from the property appraiser as
described in Section 194.032(2)(a), F.S.
(c) A petitioner's noncompliance with paragraph (1)(a), does not authorize a value
adjustment board or special magistrate to exclude the petitioner's evidence. However, under
Section 194.034(1)(h), F.S., if the property appraiser asks in writing for specific evidence
before the hearing in connection with a filed petition, and the petitioner has this evidence and
knowingly refuses to provide it to the property appraiser a reasonable time before the hearing,
the evidence cannot be presented by the petitioner or accepted for consideration by the board
or special magistrate. Reasonableness shall be determined by whether the material can be
reviewed, investigated, and responded to or rebutted in the time frame remaining before the
hearing. These requirements are more specifically described in subsection (8), of this rule, and
in paragraphs 12D-9.025(4)(a) and (f), F.A.C.
(2)(a) If the property appraiser receives the petitioner's documentation as described in
paragraph (1)(a), and if requested in writing by the petitioner, the property appraiser shall, no
later than seven (7) days before the hearing, provide to the petitioner a 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 by the property appraiser at the hearing. The evidence list
must contain the current property record card. There is no specific form or format required for
the petitioner's written request.
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(b) To calculate the seven (7) days, the property appraiser shall use calendar days and shall
not include the day of the hearing in the calculation, and shall count backwards from the day
of the hearing. The last day of the period so computed shall be included unless it is a Saturday,
Sunday, or legal holiday, in which event the period shall run until the end of the next previous
day which is neither a Saturday, Sunday, or legal holiday.
(3)(a) If the petitioner does not provide the information to the property appraiser described
in paragraph (1)(a), the property appraiser need not provide the information to the petitioner
as described in subsection (2).
(b) If the property appraiser does not provide the information to the petitioner within the
time required by paragraph (2)(b), the hearing shall be rescheduled to allow the petitioner
additional time to review the property appraiser's evidence.
(4) By agreement of the parties the evidence exchanged under this rule section shall be
delivered by regular or certified U.S. mail, personal delivery, overnight mail, FAX or email.
The petitioner and property appraiser may agree to a different timing and method of exchange.
"Provided" means received by the party not later than the time frame provided in this rule
section. If either party does not designate a desired manner for receiving information in the
evidence exchange, the information shall be provided by U.S. mail. The property appraiser
shall provide the information at the address listed on the petition form for the petitioner.
(5) Level of detail on evidence summaries: The summaries of evidence to be presented by
witnesses for the petitioner and the property appraiser under this rule section shall be
sufficiently detailed as to reasonably inform a party of the general subject matter of the
witness' testimony, and the name and address of the witness.
(6) Hearing procedures: Neither the board nor the special magistrate shall take any general
action regarding compliance with this section, but any action on each petition shall be
considered on a case by case basis. Any action shall be based on a consideration of whether
there has been a substantial noncompliance with this section, and shall be taken at a scheduled
hearing and based on evidence presented at such hearing. "General action" means a
prearranged course of conduct not based on evidence received in a specific case at a scheduled
hearing on a petition.
(7) A property appraiser shall not use at a hearing evidence that was not supplied to the
petitioner as required. The remedy for such noncompliance shall be a rescheduling of the
hearing to allow the petitioner an opportunity to review the information of the property
appraiser.
(8) No petitioner may present for consideration, nor may a board or special magistrate
accept for consideration, testimony or other evidentiary materials that were specifically
requested of the petitioner in writing by the property appraiser in connection with a filed
petition, of which the petitioner had knowledge and denied to the property appraiser. Such
evidentiary materials shall be considered timely if provided to the property appraiser no later
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than fifteen (15) days before the hearing in accordance with the exchange of evidence rules in
this section. If provided to the property appraiser less than fifteen (15) days before the hearing,
such materials shall be considered timely if the board or special magistrate determines they
were provided a reasonable time before the hearing, as described in paragraph 12D-
9.025(4)(f), F.A.C. A petitioner's ability to introduce the evidence, requested of the petitioner
in writing by the property appraiser, is lost if not provided to the property appraiser as
described in this paragraph. This provision does not preclude rebuttal evidence that was not
specifically requested of the petitioner by the property appraiser.
(9) As the trier of fact, the board or special magistrate may independently rule on the
admissibility and use of evidence. If the board or special magistrate has any questions relating
to the admissibility and use of evidence, the board or special magistrate should consult with
the board legal counsel. The basis for any ruling on admissibility of evidence must be reflected
in the record.
Rulemaking Authority 194.01](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 194.032, 194.034, 194.035, 195.022 FS. History New 3-30-10, Amended 6-14-16, 4-10-18.
12D-9.021 Withdrawn or Settled Petitions; Petitions Acknowledged as Correct;
Non -Appearance; Summary Disposition of Petitions.
(1) A petitioner may withdraw a petition prior to the scheduled hearing. Form DR-
485WI is prescribed by the department for such purpose; however, other written or
electronic means may be used. Form DR-485WI is adopted and incorporated by reference
in Rule 12D-16.002, F.A.C. Form DR-485WI shall indicate the reason for the withdrawal
as one of the following:
(a) Petitioner agrees with the determination of the property appraiser or tax collector;
(b) Petitioner and property appraiser or tax collector have reached a settlement of the
issues;
(c) 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 process; or
(d) Other specified reason.
(2) The board clerk shall cancel the hearing upon receiving a notice of withdrawal from
the petitioner and there shall be no further proceeding on the matter.
(3) If a property appraiser or tax collector agrees with a petition challenging a decision
to deny an exemption, classification, portability assessment difference transfer, or deferral,
the property appraiser or tax collector shall issue the petitioner a notice granting said
exemption, classification, portability assessment difference transfer, or deferral and shall
file with the board clerk a notice that the petition was acknowledged as correct. The board
clerk shall cancel the hearing upon receiving the notice of acknowledgement and there
shall be no further proceeding on the matter acknowledged as correct.
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(4) If parties do not file a notice of withdrawal or notice of acknowledgement but
indicate the same at the hearing, the board or special magistrate shall so state on the
hearing record and shall not proceed with the hearing and shall not issue a decision. If a
petition is withdrawn or acknowledged as correct under subsection (1), (2), or (3), or
settlement is reached and filed by the parties, at any time before a recommended decision
or final board decision is issued, the board, special magistrate or clerk need not issue such
decision. The board clerk shall list and report all withdrawals, settlements,
acknowledgements of correctness as withdrawn or settled petitions. Settled petitions shall
include those acknowledged as correct by the property appraiser or tax collector.
(5) For all withdrawn or settled petitions, a special magistrate shall not produce a
recommended decision and the board shall not produce a final decision.
(6) When a petitioner does not appear by the commencement of a scheduled hearing
and the petitioner has not indicated a desire to have their petition heard without their
attendance and a good cause request is not pending, the board or the special magistrate
shall not commence or proceed with the hearing and shall produce a decision or
recommended decision as described in this section. If the petitioner makes a good cause
request before the decision, if no special magistrate is used, or recommended decision, if a
special magistrate is used, is issued, the board or board designee shall rule on the good
cause request before determining that the decision or recommended decision should be set
aside and that the hearing should be rescheduled, or that the board or special magistrate
should issue the decision or recommended decision.
(7) When a petitioner does not appear by the commencement of a scheduled hearing
and a good cause request is pending, the board or board designee shall rule on the good
cause request before determining that the hearing should be rescheduled or that the board
or special magistrate should issue a decision or recommended decision.
(a) If the board or board designee finds good cause for the petitioner's failure to appear,
the board clerk shall reschedule the hearing.
(b) If the board or board designee does not find good cause for the petitioner's failure to
appear, the board or special magistrate shall issue a decision or recommended decision.
(8) Decisions issued under subsection (6) or (7) shall not be treated as withdrawn
or settled petitions and shall contain:
(a) A finding of fact that the petitioner did not appear at the hearing and did not state
good cause; and
(b) A conclusion of law that the relief is denied and the decision is being issued in order
that any right the petitioner may have to bring an action in circuit court is not impaired.
(9) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department's internet site: http:Hfloridarevenue.com/dor/property/forms/.
Rulemaking Authority 194.01 ](5), 194.034(1), 194.034, 195.027(1) FS. Law Implemented 193.155,
194.011, 194.032, 194.037, 213.05 FS. History —New 3-30-10.
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12D-9.022 Disqualification or Recusal of Special Magistrates or Board Members.
(1) If either the petitioner or the property appraiser communicates a reasonable belief
that a special magistrate does not possess the statutory qualifications in accordance with
Sections 194.035 and 475.61l(1)(h) and (i), F.S., to conduct a particular proceeding, the
basis for that belief shall be included in the record of the proceeding or submitted prior to
the hearing in writing to the board legal counsel.
(2)(a) Upon review, if the board or its legal counsel determines that the original special
magistrate does not meet the statutory requirements and qualifications, the board or legal
counsel shall enter into the record an instruction to the board clerk to reschedule the
petition before a different special magistrate to hear or rehear the petition without
considering actions that may have occurred during any previous hearing.
(b) Upon review, if the board or its legal counsel determines that the special magistrate
does meet the statutory requirements and qualifications, such determination shall be issued
in writing and placed in the record, and the special magistrate will conduct the hearing, or,
if a hearing was already held, the recommended decision will be forwarded to the board in
accordance with these rules.
(3) Board members and special magistrates shall recuse themselves from hearing a
petition when they have a conflict of interest or an appearance of a conflict of interest.
(4)(a) If either the petitioner or the property appraiser communicates a reasonable belief
that a board member or special magistrate has a bias, prejudice or conflict of interest, the
basis for that belief shall be stated in the record of the proceeding or submitted prior to the
hearing in writing to the board legal counsel.
(b) If the board member or special magistrate agrees with the basis stated in the record,
the board member or special magistrate shall recuse himself or herself on the record. A
special magistrate who recuses himself or herself shall close the hearing on the record and
notify the board clerk of the recusal. Upon a board member's recusal, the hearing shall go
forward if there is a quorum. Upon a special magistrate's recusal, or a board member's
recusal that results in a quorum not being present, the board clerk shall reschedule the
hearing.
(c) If the board member or special magistrate questions the need for recusal, the board
member or special magistrate shall request an immediate determination on the matter from
the board's legal counsel.
(d) Upon review, if the board legal counsel:
1. Determines that a recusal is necessary, the board member or special magistrate shall
recuse himself or herself and the board clerk shall reschedule the hearing; or
2. Is uncertain whether recusal is necessary, the board member or special magistrate
shall recuse himself or herself and the board clerk shall reschedule the hearing; or
3. Determines the recusal is unnecessary, the board legal counsel shall set forth the
basis upon which the request was not based on sufficient facts or reasons.
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(e) In a rescheduled hearing, the board or special magistrate shall not consider any
actions that may have occurred during any previous hearing on the same petition.
(5) A rescheduling for disqualification or recusal shall not be treated as the one time
rescheduling to which a petitioner has a right upon timely request under Section
194.032(2), F.S.
Rulemaking Authority 194.01 ](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035, 213.05, 475.611, FS. History —New 3-30-10.
12D-9.023 Hearings Before Board or Special Magistrates.
(1) Hearing rooms, office space, computer systems, personnel, and other resources used
for any of the board's functions shall be controlled by the board through the board clerk of
the value adjustment board. The board clerk shall perform his or her duties in a manner to
avoid the appearance of a conflict of interest. The board clerk shall not use the resources of
the property appraiser's or tax collector's office and shall not allow the property appraiser
or tax collector to control or influence any part of the value adjustment board process.
(2) Boards and special magistrates shall adhere as closely as possible to the schedule of
hearings established by the board clerk but must ensure that adequate time is allowed for
parties to present evidence and for the board or special magistrate to consider the admitted
evidence. If the board or special magistrate determines from the petition form that the
hearing has been scheduled for less time than the petitioner requested on the petition, the
board or special magistrate must consider whether the hearing should be extended or
continued to provide additional time.
Rulemaking Authority 194.01 ](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 195.022, 195.084, 213.05 FS. History New 3-30-10.
12D-9.024 Procedures for Commencement of a Hearing.
(1) If all parties are present and the petition is not withdrawn or settled, a hearing on the
petition shall commence.
(2) The hearing shall be open to the public.
(3) Upon the request of either party, a special magistrate shall swear in all witnesses in
that proceeding on the record. Upon such request and if the witness has been sworn in
during an earlier hearing, it shall be sufficient for the special magistrate to remind the
witness that he or she is still under oath.
(4) Before or at the start of the hearing, the board, the board's designee or the special
magistrate shall give a short overview verbally or in writing of the rules of procedure and
any administrative issues necessary to conduct the hearing.
(5) Before or at the start of the hearing, unless waived by the parties, the board or
special magistrate shall make an opening statement or provide a brochure or taxpayer
information sheet that:
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(a) States the board or special magistrate is an independent, impartial, and unbiased
hearing body or officer, as applicable;
(b) States the board or special magistrate does not work for the property appraiser or
tax collector, is independent of the property appraiser or tax collector, and is not influenced
by the property appraiser or tax collector;
(c) States the hearing will be conducted in an orderly, fair, and unbiased manner;
(d) States that the law does not allow the board or special magistrate to review any
evidence unless it is presented on the record at the hearing or presented upon agreement of
the parties while the record is open; and
(e) States that the law requires the board or special magistrate to evaluate the relevance
and credibility of the evidence in deciding the results of the petition.
(6) The board or special magistrate shall ask the parties if they have any questions
regarding the verbal or written overview of the procedures for the hearing.
(7) After the opening statement, and clarification of any questions with the parties, the
board or special magistrate shall proceed with the hearing. The property appraiser shall
indicate for the record his or her determination of just value, classified use value, tax
exemption, property classification, or "portability" assessment difference, or deferral or
penalties. Under subsection 194.301(1), F.S., in a hearing on just, classified use, or assessed
value, the first issue to be considered is whether the property appraiser establishes a
presumption of correctness for the assessment. The property appraiser shall present
evidence on this issue first.
(8) If at any point in a hearing or proceeding the petitioner withdraws the petition or the
parties agree to settlement, the petition becomes a withdrawn or settled petition and the
hearing or proceeding shall end. The board or special magistrate shall state or note for the
record that the petition is withdrawn or settled, shall not proceed with the hearing, shall not
consider the petition, and shall not produce a decision or recommended decision.
(9)(a) If the petitioner does not appear by the commencement of a scheduled hearing,
the board or special magistrate shall not commence the hearing and shall proceed under the
requirements set forth in subsection 12D-9.021(6), F.A.C., unless:
1. The petition is on a "portability" assessment difference transfer in which the previous
homestead is the subject of the petition and is located in a county other than the county
where the new homestead is located. Requirements specific to hearings on such petitions
are set forth in subsection 12D-9.028(6), F.A.C.; or
2. The petitioner has indicated that he or she does not wish to appear at the hearing, but
would like for the board or special magistrate to consider evidence submitted by the
petitioner.
(b) A petitioner who has indicated that he or she does not wish to appear at the hearing,
but would like for the board or special magistrate to consider his or her evidence, shall
submit his or her evidence to the board clerk and property appraiser before the hearing.
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The board clerk shall:
1. Keep the petitioner's evidence as part of the petition file;
2. Notify the board or special magistrate before or at the hearing that the petitioner has
indicated he or she will not appear at the hearing, but would like for the board or special
magistrate to consider his or her evidence at the hearing; and
3. Give the evidence to the board or special magistrate at the beginning of the hearing.
(10) If the property appraiser or tax collector does not appear by the commencement of
a scheduled hearing, except a good cause hearing, the board or special magistrate shall
state on the record that the property appraiser or tax collector did not appear at the hearing.
Then, the board or special magistrate shall request the petitioner to state for the record
whether he or she wants to have the hearing rescheduled or wants to proceed with the
hearing without the property appraiser or tax collector. If the petitioner elects to have the
hearing rescheduled, the board clerk shall reschedule the hearing. If the petitioner elects to
proceed with the hearing without the property appraiser or tax collector, the board or
special magistrate shall proceed with the hearing and shall produce a decision or
recommended decision.
(11) In any hearing conducted without one of the parties present, the board or special
magistrate must take into consideration the inability of the opposing party to cross-
examine the non -appearing party in determining the sufficiency of the evidence of the non -
appearing party.
Rulemaking Authority 194.01 ](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 195.022, 195.084, 213.05 FS. History New 3-30-10.
12D-9.025 Procedures for Conducting a Hearing; Presentation of Evidence;
Testimony of Witnesses.
(1) As part of administrative reviews, the board or special magistrate must:
(a) Review the evidence presented by the parties;
(b) Determine whether the evidence presented is admissible;
(c) Admit the evidence that is admissible, and identify the evidence presented to indicate
that it is admitted or not admitted; and
(d) Consider the admitted evidence.
(2)(a) In these rules, the term "admitted evidence" means evidence that has been admitted
into the record for consideration by the board or special magistrate. Board and special
magistrate proceedings are not controlled by strict rules of evidence and procedure. Formal
rules of evidence shall not apply, but fundamental due process shall be observed and shall
govern the proceedings.
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(b) For administrative reviews, "relevant evidence" is evidence that is reasonably related,
directly or indirectly, to the statutory criteria that apply to the issue under review. This
description means the evidence meets or exceeds a minimum level of relevance necessary to
be admitted for consideration, but does not necessarily mean that the evidence has sufficient
relevance to legally justify a particular conclusion.
(c) Rebuttal evidence is relevant evidence used solely to disprove or contradict the original
evidence presented by an opposing parry.
(d) As the trier of fact, the board or special magistrate may independently rule on the
admissibility and use of evidence. If the board or special magistrate has any questions relating
to the admissibility and use of evidence, the board or special magistrate should consult with
the board legal counsel. The basis for any ruling on admissibility of evidence must be reflected
in the record. The special magistrate may delay ruling on the question during the hearing and
consult with board legal counsel after the hearing.
(3)(a) In a board or special magistrate hearing, the petitioner is responsible for presenting
relevant and credible evidence in support of his or her belief that the property appraiser's
determination is incorrect. The property appraiser is responsible for presenting relevant and
credible evidence in support of his or her determination.
(b) Under Section 194.301, F.S., "preponderance of the evidence" is the standard of proof
that applies in assessment challenges. The "clear and convincing evidence" standard of proof
no longer applies, starting with 2009 assessments. 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.
(4)(a) No evidence shall be considered by the board or special magistrate except when
presented and admitted during the time scheduled for the petitioner's hearing, or at a time
when the petitioner has been given reasonable notice. The petitioner may still present evidence
if he or she does not participate in the evidence exchange. However, if the property appraiser
asks in writing for specific evidence before the hearing in connection with a filed petition, and
the petitioner has this evidence and refuses to provide it to the property appraiser, the evidence
cannot be presented by the petitioner or accepted for consideration by the board or special
magistrate. These requirements are more specifically described in paragraph (f) below.
(b) If a parry submits evidence to the board clerk prior to the hearing, the board or special
magistrate shall not review or consider such evidence prior to the hearing.
(c) In order to be reviewed by the board or special magistrate, any evidence filed with the
board clerk shall be brought to the hearing by the parry. This requirement shall not apply
where:
1. A petitioner does not appear at a hearing on a "portability" assessment difference transfer
petition in which the previous homestead is the subject of the petition and is located in a county
other than the county where the new homestead is located. Requirements specific to hearings
on such petitions are set forth in subsection 12D-9.028(6), F.A.C.; or
Uniform Policies and Procedures Manual for Value Adjustment Boards
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2. A petitioner has indicated that he or she does not wish to appear at the hearing but would
like for the board or special magistrate to consider evidence submitted by the petitioner.
(d) A petitioner who has indicated that he or she does not wish to appear at the hearing, but
would like for the board or special magistrate to consider his or her evidence, shall submit his
or her evidence to the board clerk before the hearing.
The board clerk shall:
1. Keep the petitioner's evidence as part of the petition file;
2. Notify the board or special magistrate before or at the hearing that the petitioner has
indicated he or she will not appear at the hearing, but would like for the board or special
magistrate to consider his or her evidence at the hearing; and
3. Give the evidence to the board or special magistrate at the beginning of the hearing.
(e) The board clerk may provide an electronic system for the filing and retrieval of evidence
for the convenience of the parties, but such evidence shall not be considered part of the record
and shall not be reviewed by the board or special magistrate until presented at a hearing. Any
exchange of evidence should occur between the parties and such evidence is not part of the
record until presented by the offering party and deemed admissible at the hearing.
(f)1. No petitioner shall present for consideration, nor shall the board or special magistrate
accept for consideration, testimony or other evidentiary materials that were specifically
requested of the petitioner in writing by the property appraiser in connection with a filed
petition, of which the petitioner had knowledge and denied to the property appraiser. Such
evidentiary materials shall be considered timely if provided to the property appraiser no later
than fifteen (15) days before the hearing in accordance with the exchange of evidence rules in
Rule 12D-9.020, F.A.C., and, if provided to the property appraiser less than fifteen (15) days
before the hearing, shall be considered timely if the board or special magistrate determines
they were provided a reasonable time before the hearing. A petitioner's ability to introduce
the evidence, requested of the petitioner in writing by the property appraiser, is lost if not
provided to the property appraiser as described in this paragraph. This provision does not
preclude rebuttal evidence that was not specifically requested of the petitioner by the property
appraiser. For purposes of this rule and Rule 12D-9.020, F.A.C., reasonableness shall be
assumed if the property appraiser does not object. Otherwise, reasonableness shall be
determined by whether the material can be reviewed, investigated, and responded to or
rebutted in the time frame remaining before the hearing. If a petitioner has acted in good faith
and not denied evidence to the property appraiser prior to the hearing, as provided by Section
194.034(1)(h), F.S., but wishes to submit evidence at the hearing which is of a nature that would
require investigation or verification by the property appraiser, then the special magistrate may
allow the hearing to be recessed and, if necessary, rescheduled so that the property appraiser
may review such evidence.
2. A property appraiser shall not present undisclosed evidence that was not supplied to the
petitioner as required under the evidence exchange rule, Rule 12D-9.020, F.A.C. The remedy
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for such noncompliance shall be a rescheduling of the hearing to allow the petitioner an
opportunity to review the information of the property appraiser.
(5) When testimony is presented at a hearing, each party shall have the right to cross-
examine any witness.
(6)(a) By agreement of the parties entered in the record, the board or special magistrate
may leave the record open and postpone completion of the hearing to a date certain to allow a
party to collect and provide additional relevant and credible evidence. Such postponements
shall be limited to instances where, after completing original presentations of evidence, the
parties agree to the collection and submittal of additional, specific factual evidence for
consideration by the board or special magistrate. In lieu of completing the hearing, upon
agreement of the parties the board or special magistrate is authorized to consider such evidence
without further hearing.
(b) If additional hearing time is necessary, the hearing must be completed at the date, place,
and time agreed upon for presenting the additional evidence to the board or special magistrate
for consideration.
(c) The following limitations shall apply if the property appraiser seeks to present
additional evidence that was unexpectedly discovered and that would increase the assessment.
1. The board or special magistrate shall ensure that such additional evidence is limited to a
correction of a factual error discovered in the physical attributes of the petitioned property; a
change in the property appraiser's judgment is not such a correction and shall not justify an
increase in the assessment.
2. A notice of revised proposed assessment shall be made and provided to the petitioner in
accordance with the notice provisions set out in Florida Statutes for notices of proposed
property taxes.
3. Along with the notice of revised proposed assessment, the property appraiser shall
provide to the petitioner a copy of the revised property record card containing information
relevant to the computation of the revised proposed assessment, with confidential information
redacted. The property appraiser shall provide such revised property record card to the
petitioner either by sending it to the petitioner or by notifying the petitioner how to obtain it
online.
4. A new hearing shall be scheduled and notice of the hearing shall be sent to the petitioner.
5. The evidence exchange procedures in Rule 12D-9.020, F.A.C., shall be available.
6. The back assessment procedure in Section 193.092, F.S., shall be used for any
assessment already certified.
(7)(a) The board or special magistrate shall receive, identify for the record, and retain all
exhibits presented during the hearing and send them to the board clerk along with the
recommended decision or final decision. Upon agreement of the parties, the board clerk is
authorized to make an electronic representation of evidence that is difficult to store or
maintain.
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(b) The board or special magistrate shall have the authority, at a hearing, to ask questions
at any time of either party, the witnesses, or board staff. When asking questions, the board or
special magistrate shall not show bias for or against any party or witness. The board or special
magistrate shall limit the content of any question asked of a party or witness to matters
reasonably related, directly or indirectly, to matters already in the record.
(c) Representatives of interested municipalities may be heard as provided in Section
193.116, F.S.
(8) Unless a board or special magistrate determines that additional time is necessary, the
board or special magistrate shall conclude all hearings at the end of the time scheduled for the
hearing. If a hearing is not concluded by the end of the time scheduled, the board or special
magistrate shall determine the amount of additional time needed to conclude the hearing.
(a) If the board or special magistrate determines that the amount of additional time needed
to conclude the hearing would not unreasonably disrupt other hearings, the board or special
magistrate is authorized to proceed with conclusion of the hearing.
(b) If the board or special magistrate determines that the amount of additional time needed
to conclude the hearing would unreasonably disrupt other hearings, the board or special
magistrate shall so state on the record and shall notify the board clerk to reschedule the
conclusion of the hearing to a time as scheduled and noticed by the board clerk.
(9) The board or special magistrate shall not be required to make, at any time during a
hearing, any oral or written finding, conclusion, decision, or reason for decision. The board or
special magistrate has the discretion to determine whether to make such determinations during
a hearing or to consider the petition and evidence further after the hearing and then make such
determinations.
(10) For purposes of reporting board action on decisions and on the notice of tax impact,
the value as reflected on the initial roll shall mean the property appraiser's determination as
presented at the commencement of the hearing or as reduced by the property appraiser during
the hearing, but before a decision by the board or a recommended decision by the special
magistrate. See Rule 12D-9.038, F.A.C.
Rulemaking Authority 194.01](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.092,
194.011, 194.032, 194.034 FS. History —New 3-30-10, Amended 6-14-16, 9-19-17.
12D-9.026 Procedures for Conducting a Hearing by Electronic Media.
(1) Hearings conducted by electronic media shall occur only under the conditions set
forth in this rule section.
(a) The board must approve and have available the necessary equipment and
procedures.
(b) The special magistrate, if one is used, must agree in each case to the electronic
hearing.
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(c) The board must reasonably accommodate parties that have hardship or lack
necessary equipment or ability to access equipment. The board must provide a physical
location at which a party may appear, if requested.
(2) For any hearing conducted by electronic media, the board shall ensure that all
equipment is adequate and functional for allowing clear communication among the
participants and for creating the hearing records required by law. The board procedures
shall specify the time period within which a party must request to appear at a hearing by
electronic media.
(3) Consistent with board equipment and procedures:
(a) Any party may request to appear at a hearing before a board or special magistrate,
using telephonic or other electronic media. If the board or special magistrate allows a party
to appear by telephone, all members of the board in the hearing or the special magistrate
must be physically present in the hearing room. Unless required by other provisions of
state or federal law, the board clerk need not comply with such a request if such telephonic
or electronic media are not reasonably available.
(b) The parties must also all agree on the methods for swearing witnesses, presenting
evidence, and placing testimony on the record. Such methods must comply with the
provisions of this rule chapter. The agreement of the parties must include which parties
must appear by telephonic or other electronic media, and which parties will be present in
the hearing room.
(4) Such hearings must be open to the public either by providing the ability for
interested members of the public to join the hearing electronically or to monitor the
hearing at the location of the board or special magistrate.
Rulemaking Authority 194.01 ] (5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 195.035, 195.022, 195.084, 213.05 FS. History New 3-30-10.
12D-9.027 Process of Administrative Review.
(1) This section sets forth the sequence of general procedural steps for administrative
reviews. This order of steps applies to: the consideration of evidence, the development of
conclusions, and the production of written decisions. The board or special magistrate shall
follow this general sequence in order to fulfill the procedural requirements of Section
194.301, F.S. The following subsections set forth the steps for administrative reviews of -
(a) Just valuations in subsection (2);
(b) Classified use valuations, and assessed valuations of limited increase property, in
subsection (3); and
(c) Exemptions, classifications, and portability assessment transfers in subsection (4).
(2) In administrative reviews of the just valuation of property, the board or special
magistrate shall follow this sequence of general procedural steps:
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(a) Determine whether the property appraiser established a presumption of correctness
for the assessment, and determine whether the property appraiser's just valuation
methodology is appropriate. The presumption of correctness is not established unless the
admitted evidence proves by a preponderance of the evidence that the property appraiser's
just valuation methodology complies with Section 193.011, F.S., and professionally
accepted appraisal practices, including mass appraisal standards, if appropriate.
(b)1. In administrative reviews of just valuations, if the property appraiser establishes a
presumption of correctness, determine whether the admitted evidence proves by a
preponderance of the evidence that:
a. The property appraiser's just valuation does not represent just value; or
b. The property appraiser's just valuation is arbitrarily based on appraisal practices that
are different from the appraisal practices generally applied by the property appraiser to
comparable property within the same county.
2. If one or both of the conditions in subparagraph (b)1. above are determined to exist,
the property appraiser's presumption of correctness is overcome.
3. If the property appraiser does not establish a presumption of correctness, or if the
presumption of correctness is overcome, the board or special magistrate shall determine
whether the hearing record contains competent, substantial evidence of just value which
cumulatively meets the criteria of Section 193.011, F.S., and professionally accepted
appraisal practices.
a. If the hearing record contains competent, substantial evidence for establishing a
revised just value, the board or an appraiser special magistrate shall establish a revised just
value based only upon such evidence. In establishing a revised just value, the board or
special magistrate is not restricted to any specific value offered by one of the parties.
b. If the hearing record lacks competent, substantial evidence for establishing a revised
just value, the board or special magistrate shall remand the assessment to the property
appraiser with appropriate directions for establishing just value.
4. If the property appraiser establishes a presumption of correctness and that
presumption of correctness is not overcome as described in subparagraph (b)1. above, the
assessment stands.
(3) In administrative reviews of the classified use valuation of property or
administrative reviews of the assessed valuation of limited increase property, the board or
special magistrate shall follow this sequence of general procedural steps:
(a) Identify the statutory criteria that apply to the classified use valuation of the
property or to the assessed valuation of limited increase property, as applicable.
(b) Determine whether the property appraiser established a presumption of correctness
for the assessment, and determine whether the property appraiser's classified use or assessed
valuation methodology is appropriate. The presumption of correctness is not established
unless the admitted evidence proves by a preponderance of the evidence that the property
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appraiser's valuation methodology complies with the statutory criteria that apply to the
classified use valuation or assessed valuation, as applicable, of the petitioned property.
(c)1. In administrative reviews of classified use valuations, if the property appraiser
establishes a presumption of correctness, determine whether the admitted evidence proves
by a preponderance of the evidence that:
a. The property appraiser's classified use valuation does not represent classified use
value; or
b. The property appraiser's classified use valuation is arbitrarily based on classified use
valuation practices that are different from the classified use valuation practices generally
applied by the property appraiser to comparable property of the same property
classification within the same county.
2. If one or both of the conditions in subparagraph (c)1. above are determined to exist,
the property appraiser's presumption of correctness is overcome.
3. If the property appraiser does not establish a presumption of correctness, or if the
presumption of correctness is overcome, the board or special magistrate shall determine
whether the hearing record contains competent, substantial evidence of classified use value
which cumulatively meets the statutory criteria that apply to the classified use valuation of
the petitioned property.
a. If the hearing record contains competent, substantial evidence for establishing a
revised classified use value, the board or an appraiser special magistrate shall establish a
revised classified use value based only upon such evidence. In establishing a revised
classified use value, the board or special magistrate is not restricted to any specific value
offered by one of the parties.
b. If the hearing record lacks competent, substantial evidence for establishing a revised
classified use value, the board or special magistrate shall remand the assessment to the
property appraiser with appropriate directions for establishing classified use value.
4. If the property appraiser establishes a presumption of correctness and that
presumption of correctness is not overcome as described in subparagraph (c) l . above, the
assessment stands.
(d)1. In administrative reviews of assessed valuations of limited increase property, if
the property appraiser establishes a presumption of correctness, determine whether the
admitted evidence proves by a preponderance of the evidence that:
a. The property appraiser's assessed valuation does not represent assessed value; or
b. The property appraiser's assessed valuation is arbitrarily based on assessed valuation
practices that are different from the assessed valuation practices generally applied by the
property appraiser to comparable property within the same county.
2. If one or both of the conditions in subparagraph (d) l . above are determined to exist,
the property appraiser's presumption of correctness is overcome.
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3. If the property appraiser does not establish a presumption of correctness, or if the
presumption of correctness is overcome, the board or special magistrate shall determine
whether the hearing record contains competent, substantial evidence of assessed value
which cumulatively meets the statutory criteria that apply to the assessed valuation of the
petitioned property.
a. If the hearing record contains competent, substantial evidence for establishing a
revised assessed value, the board or an appraiser special magistrate shall establish a
revised assessed value based only upon such evidence. In establishing a revised assessed
value, the board or special magistrate is not restricted to any specific value offered by one
of the parties.
b. If the hearing record lacks competent, substantial evidence for establishing a revised
assessed value, the board or special magistrate shall remand the assessment to the property
appraiser with appropriate directions for establishing assessed value.
4. If the property appraiser establishes a presumption of correctness and that
presumption of correctness is not overcome as described in subparagraph (d)1. above, the
assessment stands.
(4) In administrative reviews of exemptions, classifications, and portability assessment
transfers, the board or special magistrate shall follow this sequence of general procedural
steps:
(a) In the case of an exemption, the board or special magistrate shall consider whether
the denial was valid or invalid and shall:
1. Review the exemption denial, and compare it to the applicable statutory criteria in
Section 196.193(5), F.S.;
2. Determine whether the denial was valid under Section 196.193, F.S.; and
3. If the denial is found to be invalid, not give weight to the exemption denial or to any
evidence supporting the basis for such denial, but shall instead proceed to dispose of the
matter without further consideration in compliance with Section 194.301, F.S.
4. If the denial is found to be valid, proceed with steps in paragraphs (b) through (g)
below.
(b) Consider the admitted evidence presented by the parties.
(c) Identify the particular exemption, property classification, or portability assessment
transfer issue that is the subject of the petition.
(d) Identify the statutory criteria that apply to the particular exemption, property
classification, or portability assessment difference transfer that was identified as the issue
under administrative review.
(e) Identify and consider the essential characteristics of the petitioned property or the
property owner, as applicable, based on the statutory criteria that apply to the issue under
administrative review.
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(f) Identify and consider the basis used by the property appraiser in issuing the denial
for the petitioned property.
(g) Determine whether the admitted evidence proves by a preponderance of the
evidence that the property appraiser's denial is incorrect and the exemption, classification,
or portability assessment transfer should be granted because all of the applicable statutory
criteria are satisfied. Where necessary and where the context will permit in these rules, the
term "statutory criteria" includes any constitutional criteria that do not require
implementation by legislation.
(5) "Standard of proof' means the level of proof needed by the board or special
magistrate to reach a particular conclusion. The standard of proof that applies in
administrative reviews is called "preponderance of the evidence," which means "greater
weight of the evidence."
(6) When applied to evidence, the term "sufficient" is a test of adequacy. Sufficient
evidence is admitted evidence that has enough overall weight, in terms of relevance and
credibility, to legally justify a particular conclusion. A particular conclusion is justified
when the overall weight of the admitted evidence meets the standard of proof that applies
to the issue under consideration. The board or special magistrate must determine whether
the admitted evidence is sufficiently relevant and credible to reach the standard of proof
that applies to the issue under consideration. In determining whether the admitted evidence
is sufficient for a particular issue under consideration, the board or special magistrate shall:
(a) Consider the relevance and credibility of the admitted evidence as a whole,
regardless of which party presented the evidence;
(b) Determine the relevance and credibility, or overall weight, of the evidence;
(c) Compare the overall weight of the evidence to the standard of proof;
(d) Determine whether the overall weight of the evidence is sufficient to reach the
standard of proof, and
(e) Produce a conclusion of law based on the determination of whether the overall
weight of the evidence has reached the standard of proof.
Rulemaking Authority 194. 01 ] (5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122,
194.011, 194.015, 194.032, 194.034, 194.036, 194.037, 194.301, 195.002, 195.084, 195.096, 196.011,
196.151, 196.193, 197.122, 213.05 FS. History —New 3-30-10.
12D-9.028 Petitions on Transfer of "Portability" Assessment Difference.
(1) This rule section applies to the review of denials of assessment limitation difference
transfers or of the amount of an assessment limitation difference transfer. No adjustment to
the just, assessed or taxable value of the previous homestead parcel may be made pursuant
to a petition under this rule.
(2) A petitioner may file a petition with the value adjustment board, in the county
where the new homestead is located, to petition either a denial of a transfer or the amount
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of the transfer, on Form DR-486PORT. Form DR-486PORT is adopted and incorporated
by reference in Rule 12D-16.002, F.A.C. Such petition must be filed at any time during the
taxable year on or before the 25th day following the mailing of the notice of proposed
property taxes as provided in Section 194.011, F.S. If only a part of a transfer of assessment
increase differential is granted, the notice of proposed property taxes shall function as
notice of the taxpayer's right to appeal to the board.
(3) The petitioner may petition to the board the decision of the property appraiser
refusing to allow the transfer of an assessment difference, and the board shall review the
application and evidence presented to the property appraiser upon which the petitioner
based the claim and shall hear the petitioner on behalf of his or her right to such assessment.
Such petition shall be heard by an attorney special magistrate if the board uses special
magistrates.
(4) This subsection will apply to value adjustment board proceedings in a county in
which the previous homestead is located. Any petitioner desiring to appeal the action of a
property appraiser in a county in which the previous homestead is located must so designate
on Form DR-486PORT.
(5) If the petitioner does not agree with the amount of the assessment limitation
difference for which the petitioner qualifies as stated by the property appraiser in the
county where the previous homestead property was located, or if the property appraiser in
that county has not stated that the petitioner qualifies to transfer any assessment limitation
difference, upon the petitioner filing a petition to the value adjustment board in the county
where the new homestead property is located, the board clerk in that county shall, upon
receiving the petition, send a notice using Form DR-486XCO, to the board clerk in the
county where the previous homestead was located, which shall reconvene if it has already
adjourned. Form DR-486XCO is adopted, and incorporated by reference, in Rule 12D-
16.002, F.A.C.
(6)(a) If a cross county petition is filed as described in subsection (5), such notice
operates as a timely petition and creates an appeal to the value adjustment board in the
county where the previous homestead was located on all issues surrounding the previous
assessment differential for the taxpayer involved. However, the petitioner may not petition
to have the just, assessed, or taxable value of the previous homestead changed.
(b) The board clerk in the county where the previous homestead was located shall set
the petition for hearing and notify the petitioner, the property appraiser in the county
where the previous homestead was located, the property appraiser in the county where the
new homestead is located, and the value adjustment board in that county, and shall hear
the petition.
(c) The board clerk in the county in which the previous homestead was located must
note and file the petition from the county in which the new homestead is located. No filing
fee is required. The board clerk shall notify each petitioner of the scheduled time of
appearance. The notice shall be in writing and delivered by regular or certified U.S. mail,
or personal delivery, or delivered in the manner requested by the petitioner on Form DR-
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486PORT, so that the notice shall be received by the petitioner no less than twenty-five
(25) calendar days prior to the day of such scheduled appearance. The board clerk will
have prima facie complied with the requirements of this section if the notice was deposited
in the U.S. mail thirty (30) days prior to the day of such scheduled appearance.
(d) Such petition shall be heard by an attorney special magistrate if the value
adjustment board in the county where the previous homestead was located uses special
magistrates. The petitioner may attend such hearing and present evidence, but need not do
so. If the petitioner does not appear at the hearing, the hearing shall go forward. The board
or special magistrate shall obtain the petition file from the board clerk. The board or
special magistrate shall consider deeds, property appraiser records that do not violate
confidentiality requirements, and other documents that are admissible evidence. The
petitioner may submit a written statement for review and consideration by the board or
special magistrate explaining why the "portability" assessment difference should be granted
based on applications and other documents and records submitted by the petitioner.
(e) The value adjustment board in the county where the previous homestead was
located shall issue a decision and the board clerk shall send a copy of the decision to the
board clerk in the county where the new homestead is located.
(f) In hearing the petition in the county where the new homestead is located, that value
adjustment board shall consider the decision of the value adjustment board in the county
where the previous homestead was located on the issues pertaining to the previous
homestead and on the amount of any assessment reduction for which the petitioner qualifies.
The value adjustment board in the county where the new homestead is located may not
hold its hearing until it has received the decision from the value adjustment board in the
county where the previous homestead was located.
(7) This rule does not authorize the consideration or adjustment of the just, assessed, or
taxable value of the previous homestead property.
(8) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department's Internet site: http://floridarevenue.com/dor/property/forms/.
Rulemaking Authority 194.01](5), 194.034(1), 195.027(1) FS. Law Implemented 193.155, 194.011,
195.084, 213.05 FS. History —New 3-30-10.
12D-9.029 Procedures for Remanding Value Assessments to the Property
Appraiser.
(1) The board or appraiser special magistrate shall remand a value assessment to the
property appraiser when the board or special magistrate has concluded that:
(a) The property appraiser did not establish a presumption of correctness, or has
concluded that the property appraiser established a presumption of correctness that is
overcome, as provided in Rule 12D-9.027, F.A.C.; and
(b) The record does not contain the competent substantial evidence necessary for the
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board or special magistrate to establish a revised just value, classified use value, or
assessed value, as applicable.
(2) An attorney special magistrate shall remand an assessment to the property appraiser
for a classified use valuation when the special magistrate has concluded that a property
classification will be granted.
(3) The board shall remand an assessment to the property appraiser for a classified use
valuation when the board:
(a) Has concluded that a property classification will be granted; and
(b) Has concluded that the record does not contain the competent substantial evidence
necessary for the board to establish classified use value.
(4) The board or special magistrate shall, on the appropriate decision form from the Form
DR-485 series, produce written findings of fact and conclusions of law necessary to
determine that a remand is required, but shall not render a recommended or final decision
until after a continuation hearing is held or waived as provided in subsection (9). The Form
DR-485 series is adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C.
(5) When an attorney special magistrate remands an assessment to the property
appraiser for classified use valuation, an appraiser special magistrate retains authority to
produce a recommended decision in accordance with law. When an appraiser special
magistrate remands an assessment to the property appraiser, the special magistrate retains
authority to produce a recommended decision in accordance with law. When the value
adjustment board remands an assessment to the property appraiser, the board retains
authority to make a final decision on the petition in accordance with law.
(6) For remanding an assessment to the property appraiser, the board or special
magistrate shall produce a written remand decision which shall include appropriate
directions to the property appraiser.
(7) The board clerk shall concurrently provide, to the petitioner and the property
appraiser, a copy of the written remand decision from the board or special magistrate. The
petitioner's copy of the written remand decision shall be sent by regular or certified U.S.
mail, or by personal delivery, or in the manner requested by the taxpayer on Form DR-486,
Petition to the Value Adjustment Board Request for Hearing. Form DR-486 is adopted and
incorporated by reference in Rule 12D-16.002, F.A.C.
(8)(a) After receiving a board or special magistrate's remand decision from the board
clerk, the property appraiser shall follow the appropriate directions from the board or
special magistrate and shall produce a written remand review.
(b) The property appraiser or his or her staff shall not have, directly or indirectly, any
ex parte communication with the board or special magistrate regarding the remanded
assessment.
(9)(a) Immediately after receipt of the written remand review from the property
appraiser, the board clerk shall send a copy of the written remand review to the petitioner
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by regular or certified U.S. mail or by personal delivery, or in the manner requested by the
taxpayer on Form DR-486, and shall send a copy to the board or special magistrate. The
board clerk shall retain, as part of the petition file, the property appraiser's written remand
review. Together with the petitioner's copy of the written remand review, the board clerk
shall send to the petitioner a copy of this rule subsection.
(b) The board clerk shall schedule a continuation hearing if the petitioner notifies the
board clerk, within 25 days of the date the board clerk sends the written remand review,
that the results of the property appraiser's written remand review are unacceptable to the
petitioner and that the petitioner requests a further hearing on the petition. The board clerk
shall send the notice of hearing so that it will be received by the petitioner no less than
twenty-five (25) calendar days prior to the day of such scheduled appearance, as described
in subsection 12D-9.019(3), F.A.C. When a petitioner does not notify the board clerk that
the results of the property appraiser's written remand review are unacceptable to the
petitioner and does not request a continuation hearing, or if the petitioner waives a
continuation hearing, the board or special magistrate shall issue a decision or
recommended decision. Such decision shall contain:
1. A finding of fact that the petitioner did not request a continuation hearing or waived
such hearing; and
2. A conclusion of law that the decision is being issued in order that any right the
petitioner may have to bring an action in circuit court is not impaired.
The petition shall be treated and listed as board action for purposes of the notice required
by Rule 12D-9.038, F.A.C.
(c) At a continuation hearing, the board or special magistrate shall receive and consider
the property appraiser's written remand review and additional relevant and credible
evidence, if any, from the parties. Also, the board or special magistrate may consider
evidence admitted at the original hearing.
(10) In those counties that use special magistrates, if an attorney special magistrate has
granted a property classification before the remand decision and the property appraiser has
produced a remand classified use value, a real property valuation special magistrate shall
conduct the continuation hearing.
(11) In no case shall a board or special magistrate remand to the property appraiser an
exemption, "portability" assessment difference transfer, or property classification
determination.
(12) Copies of all evidence shall remain with the board clerk and be available during
the remand process.
(13) In lieu of remand, the board or special magistrate may postpone conclusion of the
hearing upon agreement of the parties if the requirements of subsection 12D-9.025(6),
F.A.C., are met.
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(14) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department's
Internet site: hqp://floridarevenue.com/dor/property/forms/.Rulemaking Authority 194.01 ] (5), 194. 034(1),
195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035, 194.301 FS. History —New 3-30-10, Amended 9-19-17.
12D-9.030 Recommended Decisions.
(1) For each petition not withdrawn or settled, special magistrates shall produce a written
recommended decision that contains findings of fact, conclusions of law, and reasons for
upholding or overturning the property appraiser's determination. Conclusions of law must
be based on findings of fact. For each of the statutory criteria for the issue under
administrative review, findings of fact must identify the corresponding admitted evidence,
or lack thereof. Each recommended decision shall contain sufficient factual and legal
information and reasoning to enable the parties to understand the basis for the decision, and
shall otherwise meet the requirements of law. The special magistrate and board clerk shall
observe the petitioner's right to be sent a timely written recommended decision containing
proposed findings of fact and proposed conclusions of law and reasons for upholding or
overturning the determination of the property appraiser. After producing a recommended
decision, the special magistrate shall provide it to the board clerk.
(2) The board clerk shall provide copies of the special magistrate's recommended
decision to the petitioner and the property appraiser as soon as practicable after receiving
the recommended decision, and if the board clerk:
(a) Knows the date, time, and place at which the recommended decision will be
considered by the board, the board clerk shall include such information when he or she
sends the recommended decision to the petitioner and the property appraiser; or
(b) Does not yet know the date, time, and place at which the recommended decision
will be considered by the board, the board clerk shall include information on how to find
the date, time, and place of the meeting at which the recommended decision will be
considered by the board.
(3) Any board or special magistrate workpapers, worksheets, notes, or other materials
that are made available to a party shall immediately be sent to the other party. Any
workpapers, worksheets, notes, or other materials created by the board or special
magistrates during the course of hearings or during consideration of petitions and
evidence, that contain any material prepared in connection with official business, shall be
transferred to the board clerk and retained as public records. Value adjustment boards or
special magistrates using standardized workpapers, worksheets, or notes, whether in
electronic format or otherwise, must receive prior department approval to ensure that such
standardized documents comply with the law.
(4) For the purpose of producing the recommended decisions of special magistrates, the
department prescribes the Form DR-485 series, and any electronic equivalent forms
approved by the department under Section 195.022, F.S. The Form DR-485 series is
adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C. All recommended
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decisions of special magistrates, and all forms used for the recommended decisions, must
contain the following required elements:
(a) Findings of fact;
(b) Conclusions of law; and
(c) Reasons for upholding or overturning the determination of the property appraiser.
(5) As used in this section, the terms "findings of fact" and "conclusions of law"
include proposed findings of fact and proposed conclusions of law produced by special
magistrates in their recommended decisions.
(6) Legal advice from the board legal counsel relating to the facts of a petition or to the
specific outcome of a decision, if in writing, shall be included in the record and referenced
within the findings of fact and conclusions of law. If not in writing, such advice shall be
documented within the findings of fact and conclusions of law.
(7) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department's Internet site: http://floridarevenue.com/dor/property/forms/.
Rulemaking Authority 194.01](5), 194.034(1), 195.027(1) FS. Law Implemented 193.155, 194.011,
194.035, 195.022 FS. History —New 3-30-10, Amended 9-19-17.
12D-9.031 Consideration and Adoption of Recommended Decisions of Special
Magistrates by Value Adjustment Boards in Administrative Reviews.
(1) All recommended decisions shall comply with Sections 194.301, 194.034(2) and
194.035(1), F.S. A special magistrate shall not submit to the board, and the board shall not
adopt, any recommended decision that is not in compliance with Sections 194.301, 194.034(2)
and 194.035(1), F.S.
(2) As provided in Sections 194.034(2) and 194.035(1), F.S., the board shall consider the
recommended decisions of special magistrates and may act upon the recommended decisions
without further hearing. If the board holds further hearing for such consideration, the board
clerk shall send notice of the hearing to the parties. Any notice of hearing shall be in the same
form as specified in subsection 12D-9.019(3), F.A.C., but need not include items specified in
subparagraphs 6. through 9. of that subsection. The board shall consider whether the
recommended decisions meet the requirements of subsection (1), and may rely on board legal
counsel for such determination. Adoption of recommended decisions need not include a
review of the underlying record.
(3) If the board determines that a recommended decision meets the requirements of
subsection (1), the board shall adopt the recommended decision. When a recommended
decision is adopted and rendered by the board, it becomes final.
(4) If the board determines that a recommended decision does not comply with the
requirements of subsection (1), the board shall proceed as follows:
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(a) The board shall request the advice of board legal counsel to evaluate further action and
shall take the steps necessary for producing a final decision in compliance with subsection (1).
(b) The board may direct a special magistrate to produce a recommended decision that
complies with subsection (1) based on, if necessary, a review of the entire record.
(c) The board shall retain any recommended decisions and all other records of actions under
this rule section.
Rulemaking Authority 194.01](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122,
194.011, 194.032, 194.034, 194.035, 194.301 FS. History New 3-30-10, Amended 6-14-16.
12D-9.032 Final Decisions.
(1)(a) For each petition not withdrawn or settled, the board shall produce a written final
decision that contains findings of fact, conclusions of law, and reasons for upholding or
overturning the property appraiser's determination. Conclusions of law must be based on
findings of fact. For each of the statutory criteria for the issue under administrative
review, findings of fact must identify the corresponding admitted evidence, or lack
thereof. Each final decision shall contain sufficient factual and legal information and
reasoning to enable the parties to understand the basis for the decision, and shall otherwise
meet the requirements of law. The board may fulfill the requirement to produce a written
final decision by adopting a recommended decision of the special magistrate containing the
required elements and providing notice that it has done so. The board may adopt the special
magistrate's recommended decision as the decision of the board incorporating the
recommended decision, using a postcard or similar notice. The board shall ensure regular
and timely approval of recommended decisions.
(b) Legal advice from the board legal counsel relating to the facts of a petition or to the
specific outcome of a decision, if in writing, shall be included in the record and referenced
within the findings of fact and conclusions of law. If not in writing, such advice shall be
documented within the findings of fact and conclusions of law.
(2) A final decision of the board shall state the just, assessed, taxable, and exempt
value, for the county both before and after board action. Board action shall not include
changes made as a result of action by the property appraiser. If the property appraiser has
reduced his or her value or granted an exemption, property classification, or "portability"
assessment difference transfer, whether before or during the hearing but before board
action, the values in the "before" column shall reflect the adjusted figure before board
action.
(3) The board's final decision shall advise the taxpayer and property appraiser that
further proceedings in circuit court shall be as provided in Section 194.036, F.S.
(4) Upon issuance of a final decision by the board, the board shall provide it to the
board clerk and the board clerk shall promptly provide notice of the final decision to the
parties. Notice of the final decision may be made by providing a copy of the decision. The
board shall issue all final decisions within 20 calendar days of the last day the board is in
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session pursuant to Section 194.034, F.S.
(5) For the purpose of producing the final decisions of the board, the department
prescribes the Form DR-485 series, and any electronic equivalent forms approved by the
department under Section 195.022, F.S. The Form DR-485 series is adopted, and
incorporated by reference, in Rule 12D-16.002, F.A.C. The Form DR-485 series, or
approved electronic equivalent forms, are the only forms that shall be used for producing a
final decision of the board. Before using any form to notify petitioners of the final
decision, the board shall submit the proposed form to the department for approval. The
board shall not use a form to notify the petitioner unless the department has approved the
form. All decisions of the board, and all forms used to produce final decisions on petitions
heard by the board, must contain the following required elements:
(a) Findings of fact;
(b) Conclusions of law; and
(c) Reasons for upholding or overturning the determination of the property appraiser.
(6)(a) If, prior to a final decision, any communication is received from a party
concerning a board process on a petition or concerning a recommended decision, a copy of
the communication shall promptly be furnished to all parties, the board clerk, and the
board legal counsel. No such communication shall be furnished to the board or a special
magistrate unless a copy is immediately furnished to all parties. A party may waive
notification or furnishing of copies under this subsection.
(b) The board legal counsel shall respond to such communication and may advise the
board concerning any action the board should take concerning the communication.
(c) No reconsideration of a recommended decision shall take place until all parties have
been furnished all communications, and have been afforded adequate opportunity to
respond.
(d) The board clerk shall provide to the parties:
1. Notification before the presentation of the matter to the board; and
2. Notification of any action taken by the board.
(7) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department's Internet site: http://floridarevenue.com/dor/property/forms/.
Rulemaking Authority 194.01 ](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 195.022 FS. History New 3-30-10, Amended 9-19-17.
12D-9.033 Further Judicial Proceedings.
After the board issues its final decision, further proceedings and the timing thereof are
as provided in Sections 194.036 and 194.171, F.S.
Rulemaking Authority 194.01 ](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022, 213.05 FS. History New 3-30-10.
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of:
12D-9.034 Record of the Proceeding.
(1) The board clerk shall maintain a record of the proceeding. The record shall consist
(a) The petition;
(b) All filed documents, including all tangible exhibits and documentary evidence
presented, whether or not admitted into evidence; and
(c) Meeting minutes and a verbatim record of the hearing.
(2) The verbatim record of the hearing may be kept by any electronic means which is
easily retrieved and copied. In counties that use special magistrates, the special magistrate
shall accurately and completely preserve the verbatim record during the hearing, and may
be assisted by the board clerk. In counties that do not use special magistrates, the board
clerk shall accurately and completely preserve the verbatim record during the hearing. At
the conclusion of each hearing, the board clerk shall retain the verbatim record as part of
the petition file.
(3) The record shall be maintained for four years after the final decision has been
rendered by the board if no appeal is filed in circuit court, or for five years if an appeal is
filed.
(4) If requested by the taxpayer, the taxpayer's representative, or the property
appraiser, the board clerk shall retain these records until the final disposition of any
subsequent judicial proceeding related to the same property.
Rulemaking Authority 194.01 ] (5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035 FS. History New 3-30-10, Amended 9-19-17.
12D-9.035 Duty of Clerk to Prepare and Transmit Record.
(1) When a change in the tax roll made by the board becomes subject to review by the
Circuit Court pursuant to Section 194.036(1)(c), F.S., it shall be the duty of the board
clerk, when requested, to prepare the record for review. The record shall consist of a copy
of each paper, including the petition and each exhibit in the proceeding together with a
copy of the board's decision and written findings of fact and conclusions of law. The board
clerk shall transmit to the Court this record, and the board clerk's certification of the
record which shall be in the following form:
Certification of Record
I hereby certify that the attached record, consisting of sequentially numbered pages one
through , consists of true copies of all papers, exhibits, and the Board's findings of
fact and conclusions of law, in the proceeding before the County Value
Adjustment Board upon petition numbered filed by
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Clerk of Value Adjustment Board By:
Deputy Clerk
Should the verbatim transcript be prepared other than by a court reporter, the board
clerk shall also make the following certification:
CERTIFICATION OF VERBATIM TRANSCRIPT
I hereby certify that the attached verbatim transcript consisting of sequentially numbered
pages through is an accurate and true transcript of the hearing held on —in the
proceeding before the County Value Adjustment Board petition numbered filed by:
Clerk of Value Adjustment Board By:
Deputy Clerk
(2) The board clerk shall provide the petitioner and property appraiser, upon their
request, a copy of the record at no more than actual cost.
Rulemaking Authority 194.01 ](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194. 032,
194.036, 213.05 FS. History —New 3-30-10.
12D-9.036 Procedures for Petitions on Denials of Tax Deferrals.
(1) The references in these rules to the tax collector are for the handling of petitions of
denials of tax deferrals under Section 197.2425, F.S., and petitions of penalties imposed
under Section 197.301, F.S.
(2) To the extent possible where the context will permit, such petitions shall be handled
procedurally under this rule chapter in the same manner as denials of exemptions.
Rulemaking Authority 194.01 ](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194. 032,
194.036, 197.2425, 197.301, 213.05 FS. History —New 3-30-10, Amended I1-1-12.
PART III
UNIFORM CERTIFICATION OF ASSESSMENT ROLLS
12D-9.037 Certification of Assessment Rolls.
(1)(a) When the tax rolls have been extended pursuant to Section 197.323, F.S., the
initial certification of the value adjustment board shall be made on Form DR-488P. Form
DR-488P is adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C.
(b) After all hearings have been held, the board shall certify an assessment roll or part
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of an assessment roll that has been finally approved pursuant to Section 193.1142, F.S.
The certification shall be on the form prescribed by the department referenced in
subsection (2) of this rule. A sufficient number of copies of the board's certification shall
be delivered to the property appraiser who shall attach the same to each copy of each
assessment roll prepared by the property appraiser.
(2) The form shall include a certification signed by the board chair, on behalf of the
entire board, on Form DR-488, adopted, and incorporated by reference, in Rule 12D-
16.002, F.A.C., designated for this purpose, that all requirements in Chapter 194, F.S., and
department rules, were met as follows:
(a) The prehearing checklist pursuant to Rule 12D-9.014, F.A.C., was followed and all
necessary actions reported by the board clerk were taken to comply with Rule 12D-9.014,
F.A.C.;
(b) The qualifications of special magistrates were verified, including whether special
magistrates completed the department's training;
(c) The selection of special magistrates was based solely on proper qualifications and
the property appraiser and parties did not influence the selection of special magistrates;
(d) All petitions considered were either timely filed, or good cause was found for late
filing after proper review by the board or its designee;
(e) All board meetings were duly noticed pursuant to Section 286.011, F.S., and were
held in accordance with law;
(f) No ex parte communications were considered unless all parties were notified and
allowed to rebut;
(g) All petitions were reviewed and considered as required by law unless withdrawn or
settled as defined in this rule chapter;
(h) All decisions contain required findings of fact and conclusions of law in compliance
with Chapter 194, F.S., and this rule chapter;
(i) The board allowed opportunity for public comment at the meeting at which special
magistrate recommended decisions were considered and adopted;
0) All board members and the board's legal counsel have read this certification and a
copy of the statement in subsection (1) is attached; and
(k) All complaints of noncompliance with Part I, Chapter 194, F.S., or this rule chapter
called to the board's attention have been appropriately addressed to conform with the
provisions of Part 1, Chapter 194, F.S., and this rule chapter.
(3) The board shall provide a signed original of the certification required under this rule
section to the department before publication of the notice of the findings and results of the
board required by Section 194.037, F.S. See Form DR-529, Notice Tax Impact of Value
Adjustment Board.
(4) Copies of the forms incorporated in Section 12D-16.002, F.A.C., may be obtained
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at the Department's Internet site: http:Hfloridarevenue.coM/prol2egy/Pages/Fonns.aspx.
Rulemaking Authority 194. 01 ] (5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122,
194.011, 195.022, 195.084, 213.05 FS. History —New 3-30-10.
12D-9.038 Public Notice of Findings and Results of Value Adjustment Board.
(1) After all hearings have been completed, the board clerk shall publish a public notice
advising all taxpayers of the findings and results of the board decisions, which shall
include changes made by the board to the property appraiser's initial roll. Such notice shall
be published to permit filing within the timeframe in subsections 12D-17.004(1) and (2),
F.A.C., where provided. For petitioned parcels, the property appraiser's initial roll shall be
the property appraiser's determinations as presented at the commencement of the hearing
or as reduced by the property appraiser during the hearing but before a decision by the
board or a recommended decision by a special magistrate. This section shall not prevent
the 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-16.002, F.A.C.
(2) The size of the notice shall be at least a quarter page size advertisement of a
standard or tabloid size newspaper. The newspaper notice shall include all of the above
information and no change shall be made in the format or content without department
approval. The notice shall be published in a part of the paper where legal notices and
classified ads are not published.
(3) The notice of the findings and results of the value adjustment board shall be
published in a newspaper of paid general circulation within the county. It shall be the
specific intent of the publication of notice to reach the largest segment of the total county
population. Any newspaper of less than general circulation in the county shall not be
considered for publication except to supplement notices published in a paper of general
circulation.
(4) The headline of the notice shall be set in a type no smaller than 18 point and shall
read "TAX IMPACT OF VALUE ADJUSTMENT BOARD."
(5) It shall be the duty of the board clerk to insure publication of the notice after the
board has heard all petitions, complaints, appeals, and disputes.
(6) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department's Internet site: http://floridarevenue.com/property/Pages/Forms.aspx.
Rulemaking Authority 194.01](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented Ch. 50,
194.032, 194.034, 194.037, 213.05 FS. History —New 3-30-10.
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FLORIDA ADMINISTRATIVE CODE
CHAPTER 12D-10
VALUE ADJUSTMENT BOARD
12D-10.003 Powers, Authority, Duties and Functions of Value Adjustment Board
12D-10.003 Powers, Authority, Duties and Functions of Value Adjustment Board.
(1) The board has no power to fix the original valuation of property for ad valorem tax
purposes or to grant an exemption not authorized by law and the board is bound by the same
standards as the county property appraiser in determining values and the granting of
exemptions. The board has no power to grant relief either by adjustment of the value of a
property or by the granting of an exemption on the basis of hardship of a particular taxpayer.
The board, in determining the valuation of a specific property, shall not consider the ultimate
amount of tax required.
(2) The powers, authority, duties and functions of the board, insofar as they are appropriate,
apply equally to real property and tangible personal property (including taxable household
goods).
(3) Every decision of the board must contain specific and detailed findings of fact which
shall include both ultimate findings of fact and basic and underlying findings of fact. Each
basic and underlying finding must be properly annotated to its supporting evidence. For
purposes of these rules, the following are defined to mean:
(a) An ultimate finding is a determination of fact. An ultimate finding is usually expressed
in the language of a statutory standard and must be supported by and flow rationally from
adequate basic and underlying findings.
(b) Basic and underlying findings are those findings on which the ultimate findings rest
and which are supported by evidence. Basic and underlying findings are more detailed than
the ultimate findings but less detailed than a summary of the evidence.
(c) Reasons are those clearly stated grounds upon which the board or property appraiser
acted.
Rulemaking Authority 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011,
194.015, 194.032, 194.034, 194.036, 194.037, 194.301, 195.002, 195.096, 196.011, 197.122, 213.05 FS.
History —New 10-12-76, Amended 11-10-77, 9-30-82, Formerly 12D-10.03, Amended 12-31-98, 3-30-10.
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FLORIDA STATUTES
CHAPTER 194
ADMINISTRATIVE AND JUDICIAL
REVIEW OF PROPERTY TAXES
(EXCERPT)
PART I ADMINISTRATIVE REVIEW
(ss.194.011-194.037)
PART III ASSESSMENT: PRESUMPTION
OF CORRECTNESS (ss. 194.301,194.3015)
PART I
ADMINISTRATIVE REVIEW
194.011
Assessment notice; objections to
assessments.
194.013
Filing fees for petitions; disposition;
waiver.
194.014
Partial payment of ad valorem taxes;
proceedings before value adjustment
board.
194.015
Value adjustment board.
194.032
Hearing purposes; timetable.
194.034
Hearing procedures; rules.
194.035
Special magistrates; property evaluators.
194.036
Appeals.
194.037
Disclosure of tax impact.
194.011 Assessment notice; objections to
assessments.—
(1) Each taxpayer whose property is subject to
real or tangible personal ad valorem taxes shall be
notified of the assessment of each taxable item of
such property, as provided in s. 200.069.
1(2) Any taxpayer who objects to the
assessment placed on any property taxable to him or
her, including the assessment of homestead
property at less than just value under s. 193.155(8),
may request the property appraiser to informally
confer with the taxpayer. Upon receiving the
request, the property appraiser, or a member of his
or her staff, shall confer with the taxpayer regarding
the correctness of the assessment. At this informal
conference, the taxpayer shall present those facts
considered by the taxpayer to be supportive of the
taxpayer's claim for a change in the assessment of
the property appraiser. The property appraiser or his
or her representative at this conference shall present
those facts considered by the property appraiser to
be supportive of the correctness of the assessment.
However, nothing herein shall be construed to be a
prerequisite to administrative or judicial review of
property assessments.
(3) A petition to the value adjustment board
must be in substantially the form prescribed by the
department. Notwithstanding s. 195.022, a county
officer may not refuse to accept a form provided by
the department for this purpose if the taxpayer
chooses to use it. A petition to the value adjustment
board must be signed by the taxpayer or be
accompanied at the time of filing by the taxpayer's
written authorization or power of attorney, unless
the person filing the petition is listed in s.
194.034(1)(a). A person listed in s. 194.034(1)(a)
may file a petition with a value adjustment board
without the taxpayer's signature or written
authorization by certifying under penalty of perjury
that he or she has authorization to file the petition
on behalf of the taxpayer. If a taxpayer notifies the
value adjustment board that a petition has been filed
for the taxpayer's property without his or her
consent, the value adjustment board may require the
person filing the petition to provide written
authorization from the taxpayer authorizing the
person to proceed with the appeal before a hearing
is held. If the value adjustment board finds that a
person listed in s. 194.034(1)(a) willfully and
knowingly filed a petition that was not authorized
by the taxpayer, the value adjustment board shall
require such person to provide the taxpayer's
written authorization for representation to the value
adjustment board clerk before any petition filed by
that person is heard, for 1 year after imposition of
such requirement by the value adjustment board. A
power of attorney or written authorization is valid
for 1 assessment year, and a new power of attorney
or written authorization by the taxpayer is required
for each subsequent assessment year. A petition
shall also describe the property by parcel number
and shall be filed as follows:
(a) The clerk of the value adjustment board
and the property appraiser shall have available and
shall distribute forms prescribed by the Department
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of Revenue on which the petition shall be made.
Such petition shall be sworn to by the petitioner.
(b) The completed petition shall be filed with
the clerk of the value adjustment board of the
county, who shall acknowledge receipt thereof and
promptly furnish a copy thereof to the property
appraiser.
(c) The petition shall state the approximate
time anticipated by the taxpayer to present and
argue his or her petition before the board.
2(d) The petition may be filed, as to valuation
issues, at any time during the taxable year on or
before the 25th day following the mailing of notice
by the property appraiser as provided in subsection
(1). With respect to an issue involving the denial of
an exemption, an agricultural or high-water
recharge classification application, an application
for classification as historic property used for
commercial or certain nonprofit purposes, or a
deferral, the petition must be filed at any time
during the taxable year on or before the 30th day
following the mailing of the notice by the property
appraiser under s. 193.461, s. 193.503, s. 193.625,
s. 196.173, or s. 196.193 or notice by the tax
collector under s. 197.2425.
(e) A condominium association, cooperative
association, or any homeowners' association as
defined in s. 723.075, with approval of its board of
administration or directors, may file with the value
adjustment board a single joint petition on behalf of
any association members who own parcels of
property which the property appraiser determines
are substantially similar with respect to location,
proximity to amenities, number of rooms, living
area, and condition. The condominium association,
cooperative association, or homeowners'
association as defined in s. 723.075 shall provide
the unit owners with notice of its intent to petition
the value adjustment board and shall provide at least
20 days for a unit owner to elect, in writing, that his
or her unit not be included in the petition.
(f) An owner of contiguous, undeveloped
parcels may file with the value adjustment board a
single joint petition if the property appraiser
determines such parcels are substantially similar in
nature.
(g) An owner of multiple tangible personal
property accounts may file with the value
adjustment board a single joint petition if the
property appraiser determines that the tangible
personal property accounts are substantially similar
in nature.
(h) The individual, agent, or legal entity that
signs the petition becomes an agent of the taxpayer
for the purpose of serving process to obtain personal
jurisdiction over the taxpayer for the entire value
adjustment board proceedings, including any
appeals of a board decision by the property
appraiser pursuant to s. 194.036. This paragraph
does not authorize the individual, agent, or legal
entity to receive or access the taxpayer's
confidential information without written
authorization from the taxpayer.
(4)(a) At least 15 days before the hearing the
petitioner shall provide to the property appraiser a
list of evidence to be presented at the hearing,
together with copies of all documentation to be
considered by the value adjustment board and a
summary of evidence to be presented by witnesses.
(b) No later than 7 days before the hearing, if
the petitioner has provided the information required
under paragraph (a), and if requested in writing by
the petitioner, the property appraiser shall provide
to the petitioner a list of evidence to be presented at
the hearing, together with copies of all
documentation to be considered by the value
adjustment board and a summary of evidence to be
presented by witnesses. The evidence list must
contain the property appraiser's property record
card. Failure of the property appraiser to timely
comply with the requirements of this paragraph
shall result in a rescheduling of the hearing.
(5)(a) The department shall by rule prescribe
uniform procedures for hearings before the value
adjustment board which include requiring:
1. Procedures for the exchange of information
and evidence by the property appraiser and the
petitioner consistent with s. 194.032.
2. That the value adjustment board hold an
organizational meeting for the purpose of making
these procedures available to petitioners.
(b) The department shall develop a uniform
policies and procedures manual that shall be used
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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.
(6) The following provisions apply to
petitions to the value adjustment board concerning
the assessment of homestead property at less than
just value under s. 193.155(8):
(a) If the 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 where the previous
homestead property was located, or if the property
appraiser in that county has not stated that the
taxpayer qualifies to transfer any assessment
limitation difference, upon the taxpayer filing a
petition to the value adjustment board in the county
where the new homestead property is located, the
value adjustment board in that county shall, upon
receiving the appeal, send a notice to the value
adjustment board in the county where the previous
homestead was located, which shall reconvene if it
has already adjourned.
(b) Such notice operates as a petition in, and
creates an appeal to, the value adjustment board in
the county where the previous homestead was
located of all issues surrounding the previous
assessment differential for the taxpayer involved.
However, the taxpayer may not petition to have the
just, assessed, or taxable value of the previous
homestead changed.
(c) The value adjustment board in the county
where the previous homestead was located shall set
the petition for hearing and notify the taxpayer, the
property appraiser in the county where the previous
homestead was located, the property appraiser in the
county where the new homestead is located, and the
value adjustment board in that county, and shall
hear the appeal. Such appeal shall be heard by an
attorney special magistrate if the value adjustment
board in the county where the previous homestead
was located uses special magistrates. The taxpayer
may attend such hearing and present evidence, but
need not do so. The value adjustment board in the
county where the previous homestead was located
shall issue a decision and send a copy of the
decision to the value adjustment board in the county
where the new homestead is located.
(d) In hearing the appeal in the county where
the new homestead is located, that value adjustment
board shall consider the decision of the value
adjustment board in the county where the previous
homestead was located on the issues pertaining to
the previous homestead and on the amount of any
assessment reduction for which the taxpayer
qualifies. The value adjustment board in the county
where the new homestead is located may not hold
its hearing until it has received the decision from the
value adjustment board in the county where the
previous homestead was located.
(e) In any circuit court proceeding to review
the decision of the value adjustment board in the
county where the new homestead is located, the
court may also review the decision of the value
adjustment board in the county where the previous
homestead was located.
History.-s. 25, ch. 4322, 1895; GS 525; s. 1, ch. 5605,
1907; ss. 23, 66, ch. 5596, 1907; RGS 723, 724; CGL 929,
930; 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. 73-172; s. 5, ch. 76-133; s. 1, ch. 76-234; s. 1, ch. 77-102;
s. 1, ch. 77-174; s. 2, ch. 78-354; s. 36, ch. 80-274; s. 13, ch.
82-208; ss. 8, 55, 80, ch. 82-226; s. 209, ch. 85-342; s. 1, ch.
86-175; s. 1, ch. 88-146; s. 143, ch. 91-112; s. 1, ch. 92-32; s.
977, ch. 95-147; s. 6, ch. 95-404; s. 4, ch. 96-204; s. 3, ch. 97-
117; s. 2, ch. 2002-18; s. 1, ch. 2004-349; s. 7, ch. 2008-173;
s. 3, ch. 2008-197; s. 2, ch. 2011-93; s. 54, ch. 2011-151; s. 1,
ch. 2015-115; s. 8, ch. 2016-128.
Note. -Former s. 193.25.
194.013 Filing fees for petitions;
disposition; waiver.-
(1) If required by resolution of the value
adjustment board, a petition filed pursuant to s.
194.011 shall be accompanied by a filing fee to be
paid to the clerk of the value adjustment board in an
amount determined by the board not to exceed $15
for each separate parcel of property, real or
personal, covered by the petition and subject to
appeal. However, such filing fee may not be
required with respect to an appeal from the
disapproval of homestead exemption under s.
196.151 or from the denial of tax deferral under s.
197.2425. Only a single filing fee shall be charged
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under this section as to any particular parcel of real
property or tangible personal property account
despite the existence of multiple issues and hearings
pertaining to such parcel or account. For joint
petitions filed pursuant to s. 194.011(3)(e), (f), or
(g), a single filing fee shall be charged. Such fee
shall be calculated as the cost of the special
magistrate for the time involved in hearing the joint
petition and shall not exceed $5 per parcel of real
property or tangible property account. Such fee is to
be proportionately paid by affected parcel owners.
(2) The value adjustment board shall waive
the filing fee with respect to a petition filed by a
taxpayer who demonstrates at the time of filing, by
an appropriate certificate or other documentation
issued by the Department of Children and Families
and submitted with the petition, that the petitioner
is then an eligible recipient of temporary assistance
under chapter 414.
(3) All filing fees imposed under this section
shall be paid to the clerk of the value adjustment
board at the time of filing. If such fees are not paid
at that time, the petition shall be deemed invalid and
shall be rejected.
(4) All filing fees collected by the clerk shall
be allocated and utilized to defray, to the extent
possible, the costs incurred in connection with the
administration and operation of the value
adjustment board.
History.—s. 19, ch. 83-204; s. 210, ch. 85-342; s. 2, ch.
86-175; s. 4, ch. 86-300; s. 2, ch. 88-146; s. 144, ch. 91-112;
s. 55, ch. 96-175; s. 18, ch. 99-8; s. 3, ch. 2000-262; s. 70, ch.
2004-11; s. 55, ch. 2011-151; s. 41, ch. 2014-19; s. 2, ch. 2015-
115.
194.014 Partial payment of ad valorem
taxes; proceedings before value adjustment
board.—
(1)(a) A petitioner before the value
adjustment board who challenges the assessed value
of property must pay all of the non -ad valorem
assessments and make a partial payment of at least
75 percent of the ad valorem taxes, less the
applicable discount under s. 197.162, before the
taxes become delinquent pursuant to s. 197.333.
(b)l. A petitioner before the value adjustment
board who challenges the denial of a classification
or exemption, or the assessment based on an
argument that the property was not substantially
complete as of January 1, must pay all of the non -
ad valorem assessments and the amount of the tax
which the taxpayer admits in good faith to be owing,
less the applicable discount under s. 197.162, before
the taxes become delinquent pursuant to s. 197.333.
2. If the value adjustment board determines
that the amount of the tax that the taxpayer has
admitted to be owing pursuant to this paragraph is
grossly disproportionate to the amount of the tax
found to be due and that the taxpayer's admission
was not made in good faith, the tax collector must
collect a penalty at the rate of 10 percent of the
deficiency per year from the date the taxes became
delinquent pursuant to s. 197.333.
(c) The value adjustment board must deny the
petition by written decision by April 20 if the
petitioner fails to make the payment required by this
subsection. The clerk, upon issuance of the
decision, shall, on a form provided by the
Department of Revenue, notify by first-class mail
each taxpayer, the property appraiser, and the
department of the decision of the board.
(2) If the value adjustment board or the
property appraiser determines that the petitioner
owes ad valorem taxes in excess of the amount paid,
the unpaid amount accrues interest at an annual
percentage rate equal to the bank prime loan rate on
July 1, or the first business day thereafter if July 1
is a Saturday, Sunday, or legal holiday, of the year,
beginning on the date the taxes became delinquent
pursuant to s. 197.333 until the unpaid amount is
paid. If the value adjustment board or the property
appraiser determines that a refund is due, the
overpaid amount accrues interest at an annual
percentage rate equal to the bank prime loan rate on
July 1, or the first business day thereafter if July 1
is a Saturday, Sunday, or legal holiday, of the tax
year, beginning on the date the taxes became
delinquent pursuant to s. 197.333 until a refund is
paid. Interest on an overpayment related to a
petition shall be funded proportionately by each
taxing authority that was overpaid. Interest does not
accrue on amounts paid in excess of 100 percent of
the current taxes due as provided on the tax notice
issued pursuant to s. 197.322. For purposes of this
subsection, the term "bank prime loan rate" means
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the average predominant prime rate quoted by
commercial banks to large businesses as published
by the Board of Governors of the Federal Reserve
System.
(3) This section does not apply to petitions for
ad valorem tax deferrals pursuant to chapter 197.
History.—s. 1, ch. 2011-181; s. 9, ch. 2016-128.
194.015 Value adjustment board. —There is
hereby created a value adjustment board for each
county, which shall consist of two members of the
governing body of the county as elected from the
membership of the board of said governing body,
one of whom shall be elected chairperson, and one
member of the school board as elected from the
membership of the school board, and two citizen
members, one of whom shall be appointed by the
governing body of the county and must own
homestead property within the county and one of
whom must be appointed by the school board and
must own a business occupying commercial space
located within the school district. A citizen member
may not be a member or an employee of any taxing
authority, and may not be a person who represents
property owners in any administrative or judicial
review of property taxes. The members of the board
may be temporarily replaced by other members of
the respective boards on appointment by their
respective chairpersons. Any three members shall
constitute a quorum of the board, except that each
quorum must include at least one member of said
governing board, at least one member of the school
board, and at least one citizen member and no
meeting of the board shall take place unless a
quorum is present. Members of the board may
receive such per diem compensation as is allowed
by law for state employees if both bodies elect to
allow such compensation. The clerk of the
governing body of the county shall be the clerk of
the value adjustment board. The board shall appoint
private counsel who has practiced law for over 5
years and who shall receive such compensation as
may be established by the board. The private
counsel may not represent the property appraiser,
the tax collector, any taxing authority, or any
property owner in any administrative or judicial
review of property taxes. No meeting of the board
shall take place unless counsel to the board is
present. Two -fifths of the expenses of the board
shall be borne by the district school board and three -
fifths by the district county commission.
History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-
243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch.
76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s.
978, ch. 95-147; s. 4, ch. 2008-197.
194.032 Hearing purposes; timetable.—
(1)(a) The value adjustment board shall meet
not earlier than 30 days and not later than 60 days
after the mailing of the notice provided in s.
194.011(1); however, no board hearing shall be held
before approval of all or any part of the assessment
rolls by the Department of Revenue. The board shall
meet for the following purposes:
1. Hearing petitions relating to assessments
filed pursuant to s. 194.011(3).
2. Hearing complaints relating to homestead
exemptions as provided for under s. 196.151.
3. Hearing appeals from exemptions denied,
or disputes arising from exemptions granted, upon
the filing of exemption applications under s.
196.011.
4. Hearing appeals concerning ad valorem tax
deferrals and classifications.
5. Hearing appeals from determinations that a
change of ownership under s. 193.155(3), a change
of ownership or control under s. 193.1554(5) or s.
193.1555(5), or a qualifying improvement under s.
193.1555(5) has occurred.
(b) Notwithstanding the provisions of
paragraph (a), the value adjustment board may meet
prior to the approval of the assessment rolls by the
Department of Revenue, but not earlier than July 1,
to hear appeals pertaining to the denial by the
property appraiser of exemptions, tax abatements
under s. 197.318, agricultural and high-water
recharge classifications, classifications as historic
property used for commercial or certain nonprofit
purposes, and deferrals under subparagraphs (a)2.,
3., and 4. In such event, however, the board may not
certify any assessments under s. 193.122 until the
Department of Revenue has approved the
assessments in accordance with s. 193.1142 and all
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hearings have been held with respect to the
particular parcel under appeal.
(c) In no event may a hearing be held pursuant
to this subsection relative to valuation issues prior
to completion of the hearings required under s.
200.065(2)(c).
(2)(a) The clerk of the governing body of the
county shall prepare a schedule of appearances
before the board based on petitions timely filed with
him or her. The clerk shall notify each petitioner of
the scheduled time of his or her appearance at least
25 calendar days before the day of the scheduled
appearance. The notice must indicate whether the
petition has been scheduled to be heard at a
particular time or during a block of time. If the
petition has been scheduled to be heard within a
block of time, the beginning and ending of that
block of time must be indicated on the notice;
however, as provided in paragraph (b), a petitioner
may not be required to wait for more than a
reasonable time, not to exceed 2 hours, after the
beginning of the block of time. The property
appraiser must provide a copy of the property record
card containing information relevant to the
computation of the current assessment, with
confidential information redacted, to the petitioner
upon receipt of the petition from the clerk regardless
of whether the petitioner initiates evidence
exchange, unless the property record card is
available online from the property appraiser, in
which case the property appraiser must notify the
petitioner that the property record card is available
online. The petitioner and the property appraiser
may each reschedule the hearing a single time for
good cause. As used in this paragraph, the term
"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. If the
hearing is rescheduled by the petitioner or the
property appraiser, the clerk shall notify the
petitioner of the rescheduled time of his or her
appearance at least 15 calendar days before the day
of the rescheduled appearance, unless this notice is
waived by both parties.
(b) A petitioner may not be required to wait
for more than a reasonable time, not to exceed 2
hours, after the scheduled time for the hearing to
commence. If the hearing is not commenced within
that time, the petitioner may inform the chairperson
of the meeting that he or she intends to leave. If the
petitioner leaves, the clerk shall reschedule the
hearing, and the rescheduling is not considered to
be a request to reschedule as provided in paragraph
(a).
(c) Failure on three occasions with respect to
any single tax year to convene at the scheduled time
of meetings of the board is grounds for removal
from office by the Governor for neglect of duties.
(3) The board shall remain in session from day
to day until all petitions, complaints, appeals, and
disputes are heard. If all or any part of an assessment
roll has been disapproved by the department
pursuant to s. 193.1142, the board shall reconvene
to hear petitions, complaints, or appeals and
disputes filed upon the finally approved roll or part
of a roll.
History.-s. 4, ch. 69-140; ss. 21, 35, ch. 69-106; s. 27,
ch. 70-243; s. 12, ch. 73-172; s. 6, ch. 74-234; s. 7, ch. 76-133;
s. 3, 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, 80, ch. 82-226; ss. 20, 21, 22, 23, 24, 25, ch. 83-204;
s. 146, ch. 91-112; s. 979, ch. 95-147; s. 5, ch. 96-204; s. 4, ch.
97-117; s. 2, ch. 98-52; s. 3, ch. 2002-18; s. 2, ch. 2004-349;
s. 11, ch. 2012-193; s. 8, ch. 2013-109; s. 10, ch. 2016-128; s.
14, ch. 2018-118.
194.034 Hearing procedures; rules.-
(1)(a) Petitioners before the board may be
represented by an employee of the taxpayer or an
affiliated entity, an attorney who is a member of The
Florida Bar, a real estate appraiser licensed under
chapter 475, a real estate broker licensed under
chapter 475, or a certified public accountant
licensed under chapter 473, retained by the
taxpayer. Such person may present testimony and
other evidence.
(b) A petitioner before the board may also be
represented by a person with a power of attorney to
act on the taxpayer's behalf. Such person may
present testimony and other evidence. The power of
attorney must conform to the requirements of part II
of chapter 709, is valid only to represent a single
petitioner in a single assessment year, and must
identify the parcels for which the taxpayer has
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granted the person the authority to represent the
taxpayer. The Department of Revenue shall adopt a
form that meets the requirements of this paragraph.
However, a petitioner is not required to use the
department's form to grant the power of attorney.
(c) A petitioner before the board may also be
represented by a person with written authorization
to act on the taxpayer's behalf, for which such
person receives no compensation. Such person may
present testimony and other evidence. The written
authorization is valid only to represent a single
petitioner in a single assessment year and must
identify the parcels for which the taxpayer
authorizes the person to represent the taxpayer. The
Department of Revenue shall adopt a form that
meets the requirements of this paragraph. However,
a petitioner is not required to use the department's
form to grant the authorization.
(d) The property appraiser or his or her
authorized representatives may be represented by an
attorney in defending the property appraiser's
assessment or opposing an exemption and may
present testimony and other evidence.
(e) The property appraiser, each petitioner,
and all witnesses shall be required, upon the request
of either party, to testify under oath as administered
by the chair of the board. Hearings shall be
conducted in the manner prescribed by rules of the
department, which rules shall include the right of
cross-examination of any witness.
(f) Nothing herein shall preclude an aggrieved
taxpayer from contesting his or her assessment in
the manner provided by s. 194.171, regardless of
whether he or she has initiated an action pursuant to
s. 194.011.
(g) The rules shall provide that no evidence
shall be considered by the board except when
presented during the time scheduled for the
petitioner's hearing or at a time when the petitioner
has been given reasonable notice; that a verbatim
record of the proceedings shall be made, and proof
of any documentary evidence presented shall be
preserved and made available to the Department of
Revenue, if requested; and that further judicial
proceedings shall be as provided in s. 194.036.
(h) Notwithstanding the provisions of this
subsection, a petitioner may not present for
consideration, and a board or special magistrate
may not accept for consideration, testimony or other
evidentiary materials that were requested of the
petitioner in writing by the property appraiser of
which the petitioner had knowledge but denied to
the property appraiser.
(i) Chapter 120 does not apply to hearings of
the value adjustment board.
0) An assessment may not be contested unless
a return as required by s. 193.052 was timely filed.
For purposes of this paragraph, the term "timely
filed" means filed by the deadline established in s.
193.062 or before the expiration of any extension
granted under s. 193.063. If notice is mailed
pursuant to s. 193.073 (1)(a), a complete return must
be submitted under s. 193.073(1)(a) for the
assessment to be contested.
(2) In each case, except if the complaint is
withdrawn by the petitioner or if the complaint is
acknowledged as correct by the property appraiser,
the value adjustment board shall render a written
decision. All such decisions shall be issued within
20 calendar days after the last day the board is in
session under s. 194.032. The decision of the board
must contain findings of fact and conclusions of law
and must include reasons for upholding or
overturning the determination of the property
appraiser. Findings of fact must be based on
admitted evidence or a lack thereof. If a special
magistrate has been appointed, the
recommendations of the special magistrate shall be
considered by the board. The clerk, upon issuance
of a decision, shall, on a form provided by the
Department of Revenue, notify each taxpayer and
the property appraiser of the decision of the board.
This notification shall be by first-class mail or by
electronic means if selected by the taxpayer on the
originally filed petition. If requested by the
Department of Revenue, the clerk shall provide to
the department a copy of the decision or information
relating to the tax impact of the findings and results
of the board as described in s. 194.037 in the manner
and form requested.
(3) Appearance before an advisory board or
agency created by the county may not be required
as a prerequisite condition to appearing before the
value adjustment board.
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(4) A condominium homeowners' association
may appear before the board to present testimony
and evidence regarding the assessment of
condominium units which the association
represents. Such testimony and evidence shall be
considered by the board with respect to hearing
petitions filed by individual condominium unit
owners, unless the owner requests otherwise.
(5) For the purposes of review of a petition,
the board may consider assessments among
comparable properties within homogeneous areas
or neighborhoods.
(6) For purposes of hearing joint petitions
filed pursuant to s. 194.011(3)(e), each included
parcel shall be considered by the board as a separate
petition. Such separate petitions shall be heard
consecutively by the board. If a special magistrate
is appointed, such separate petitions shall all be
assigned to the same special magistrate.
History.—s. 21, ch. 83-204; s. 12, ch. 83-216; s. 3, ch.
86-175; s. 147, ch. 91-112; s. 2, ch. 92-32; s. 980, ch. 95-147;
s. 71, ch. 2004-11; s. 2, ch. 2011-181; s. 12, ch. 2012-193; s.
4, ch. 2013-192; s. It, ch. 2016-128.
194.035 Special magistrates; property
evaluators.—
(1) In counties having a population of more
than 75,000, the board shall appoint special
magistrates for the purpose of taking testimony and
making recommendations to the board, which
recommendations the board may act upon without
further hearing. These special magistrates may not
be elected or appointed officials or employees of the
county but shall be selected from a list of those
qualified individuals who are willing to serve as
special magistrates. Employees and elected or
appointed officials of a taxing jurisdiction or of the
state may not serve as special magistrates. The clerk
of the board shall annually notify such individuals
or their professional associations to make known to
them that opportunities to serve as special
magistrates exist. The Department of Revenue shall
provide a list of qualified special magistrates to any
county with a population of 75,000 or less. Subject
to appropriation, the department shall reimburse
counties with a population of 75,000 or less for
payments made to special magistrates appointed for
the purpose of taking testimony and making
recommendations to the value adjustment board
pursuant to this section. The department shall
establish a reasonable range for payments per case
to special magistrates based on such payments in
other counties. Requests for reimbursement of
payments outside this range shall be justified by the
county. If the total of all requests for reimbursement
in any year exceeds the amount available pursuant
to this section, payments to all counties shall be
prorated accordingly. If a county having a
population less than 75,000 does not appoint a
special magistrate to hear each petition, the person
or persons designated to hear petitions before the
value adjustment board or the attorney appointed to
advise the value adjustment board shall attend the
training provided pursuant to subsection (3),
regardless of whether the person would otherwise
be required to attend, but shall not be required to
pay the tuition fee specified in subsection (3). A
special magistrate appointed to hear issues of
exemptions, classifications, and determinations that
a change of ownership, a change of ownership or
control, or a qualifying improvement has occurred
shall be a member of The Florida Bar with no less
than 5 years' experience in the area of ad valorem
taxation. A special magistrate appointed to hear
issues regarding the valuation of real estate shall be
a state certified real estate appraiser with not less
than 5 years' experience in real property valuation.
A special magistrate appointed to hear issues
regarding the valuation of tangible personal
property shall be a designated member of a
nationally recognized appraiser's organization with
not less than 5 years' experience in tangible
personal property valuation. A special magistrate
need not be a resident of the county in which he or
she serves. A special magistrate may not represent
a person before the board in any tax year during
which he or she has served that board as a special
magistrate. An appraisal may not be submitted as
evidence to a value adjustment board in any year
that the person who performed the appraisal serves
as a special magistrate to that value adjustment
board. Before appointing a special magistrate, a
value adjustment board shall verify the special
magistrate's qualifications. The value adjustment
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board shall ensure that the selection of special
magistrates is based solely upon the experience and
qualifications of the special magistrate and is not
influenced by the property appraiser. The special
magistrate shall accurately and completely preserve
all testimony and, in making recommendations to
the value adjustment board, shall include proposed
findings of fact, conclusions of law, and reasons for
upholding or overturning the determination of the
property appraiser. The expense of hearings before
magistrates and any compensation of special
magistrates shall be borne three -fifths by the board
of county commissioners and two -fifths by the
school board. When appointing special magistrates
or when scheduling special magistrates for specific
hearings, the board, the board attorney, and the
board clerk may not consider the dollar amount or
percentage of any assessment reductions
recommended by any special magistrate in the
current year or in any previous year.
(2) The value adjustment board of each county
may employ qualified property appraisers or
evaluators to appear before the value adjustment
board at that meeting of the board which is held for
the purpose of hearing complaints. Such property
appraisers or evaluators shall present testimony as
to the just value of any property the value of which
is contested before the board and shall submit to
examination by the board, the taxpayer, and the
property appraiser.
(3) The department shall provide and conduct
training for special magistrates at least once each
state fiscal year in at least five locations throughout
the state. Such training shall emphasize the
department's standard measures of value, including
the guidelines for real and tangible personal
property. Notwithstanding subsection (1), a person
who has 3 years of relevant experience and who has
completed the training provided by the department
under this subsection may be appointed as a special
magistrate. The training shall be open to the public.
The department shall charge tuition fees to any
person attending this training in an amount
sufficient to fund the department's costs to conduct
all aspects of the training. The department shall
deposit the fees collected into the Certification
Program Trust Fund pursuant to s. 195.002(2).
History.—s. 22, ch. 83-204; s. 148, ch. 91-112; s. 981,
ch. 95-147; s. 4, ch. 2002-18; s. 72, ch. 2004-11; s. 5, ch. 2008-
197; s. 12, ch. 2016-128; s. 4, ch. 2020-10.
194.036 Appeals. —Appeals of the decisions
of the board shall be as follows:
(1) If the property appraiser disagrees with the
decision of the board, he or she may appeal the
decision to the circuit court if one or more of the
following criteria are met:
(a) The property appraiser determines and
affirmatively asserts in any legal proceeding that
there is a specific constitutional or statutory
violation, or a specific violation of administrative
rules, in the decision of the board, except that
nothing herein shall authorize the property appraiser
to institute any suit to challenge the validity of any
portion of the constitution or of any duly enacted
legislative act of this state;
(b) There is a variance from the property
appraiser's assessed value in excess of the
following: 15 percent variance from any assessment
of $50,000 or less; 10 percent variance from any
assessment in excess of $50,000 but not in excess of
$500,000; 7.5 percent variance from any assessment
in excess of $500,000 but not in excess of $1
million; or 5 percent variance from any assessment
in excess of $1 million; or
(c) There is an assertion by the property
appraiser to the Department of Revenue that there
exists a consistent and continuous violation of the
intent of the law or administrative rules by the value
adjustment board in its decisions. The property
appraiser shall notify the department of those
portions of the tax roll for which the assertion is
made. The department shall thereupon notify the
clerk of the board who shall, within 15 days of the
notification by the department, send the written
decisions of the board to the department. Within 30
days of the receipt of the decisions by the
department, the department shall notify the property
appraiser of its decision relative to further judicial
proceedings. If the department finds upon
investigation that a consistent and continuous
violation of the intent of the law or administrative
rules by the board has occurred, it shall so inform
the property appraiser, who may thereupon bring
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suit in circuit court against the value adjustment
board for injunctive relief to prohibit continuation
of the violation of the law or administrative rules
and for a mandatory injunction to restore the tax roll
to its just value in such amount as determined by
judicial proceeding. However, when a final judicial
decision is rendered as a result of an appeal filed
pursuant to this paragraph which alters or changes
an assessment of a parcel of property of any
taxpayer not a party to such procedure, such
taxpayer shall have 60 days from the date of the
final judicial decision to file an action to contest
such altered or changed assessment pursuant to s.
194.171(1), and the provisions of s. 194.171(2)
shall not bar such action.
(2) Any taxpayer may bring an action to
contest a tax assessment pursuant to s. 194.171.
(3) The circuit court proceeding shall be de
novo, and the burden of proof shall be upon the
party initiating the action.
History.—s. 23, ch. 83-204; s. 149, ch. 91-112; s. 982,
ch. 95-147.
194.037 Disclosure of tax impact.—
(1) After hearing all petitions, complaints,
appeals, and disputes, the clerk shall make public
notice of the findings and results of the board in at
least a quarter -page size advertisement of a standard
size or tabloid size newspaper, and the headline
shall be in a type no smaller than 18 point. The
advertisement shall not be placed in that portion of
the newspaper where legal notices and classified
advertisements appear. The advertisement shall be
published in a newspaper of general paid circulation
in the county. The newspaper selected shall be one
of general interest and readership in the community,
and not one of limited subject matter, pursuant to
chapter 50. The headline shall read: TAX IMPACT
OF VALUE ADJUSTMENT BOARD. The public
notice shall list the members of the value adjustment
board and the taxing authorities to which they are
elected. The form shall show, in columnar form, for
each of the property classes listed under subsection
(2), the following information, with appropriate
column totals:
(a) In the first column, the number of parcels
for which the board granted exemptions that had
been denied or that had not been acted upon by the
property appraiser.
(b) In the second column, the number of
parcels for which petitions were filed concerning a
property tax exemption.
(c) In the third column, the number of parcels
for which the board considered the petition and
reduced the assessment from that made by the
property appraiser on the initial assessment roll.
(d) In the fourth column, the number of
parcels for which petitions were filed but not
considered by the board because such petitions were
withdrawn or settled prior to the board's
consideration.
(e) In the fifth column, the number of parcels
for which petitions were filed requesting a change
in assessed value, including requested changes in
assessment classification.
(f) In the sixth column, the net change in
taxable value from the assessor's initial roll which
results from board decisions.
(g) In the seventh column, the net shift in taxes
to parcels not granted relief by the board. The shift
shall be computed as the amount shown in column
6 multiplied by the applicable millage rates adopted
by the taxing authorities in hearings held pursuant
to s. 200.065(2)(d) or adopted by vote of the electors
pursuant to s. 9(b) or s. 12, Art. VII of the State
Constitution, but without adjustment as authorized
pursuant to s. 200.065(6). If for any taxing authority
the hearing has not been completed at the time the
notice required herein is prepared, the millage rate
used shall be that adopted in the hearing held
pursuant to s. 200.065(2)(c).
(2) There must be a line entry in each of the
columns described in subsection (1), for each of the
following property classes:
(a) Improved residential property, which must
be identified as "Residential."
(b) Improved commercial property, which
must be identified as "Commercial."
(c) Improved industrial property, utility
property, leasehold interests, subsurface rights, and
other property not properly attributable to other
classes listed in this section, which must be
identified as "Industrial and Misc."
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(d) Agricultural property, which must be
identified as "Agricultural."
(e) High-water recharge property, which must
be identified as "High -Water Recharge."
(f) Historic property used for commercial or
certain nonprofit purposes, which shall be identified
as "Historic Commercial or Nonprofit."
(g) Tangible personal property, which must be
identified as "Business Machinery and Equipment."
(h) Vacant land and nonagricultural acreage,
which must be identified as "Vacant Lots and
Acreage."
(3) The form of the notice, including
appropriate narrative and column descriptions, shall
be prescribed by department rule and shall be brief
and nontechnical to minimize confusion for the
average taxpayer.
History.—s. 24, ch. 83-204; s. 150, ch. 91-112; s. 6, ch.
96-204; s. 5, ch. 97-117; s. 6, ch. 2007-321; s. 6, ch. 2008-197.
PART III
ASSESSMENT:
PRESUMPTION OF CORRECTNESS
194.301 Challenge to ad valorem tax assessment.
194.3015 Burden of proof.
194.301 Challenge to ad valorem tax
assessment.—
(1) In any administrative or judicial action in
which a taxpayer challenges an ad valorem tax
assessment of value, the property appraiser's
assessment is presumed correct if the appraiser
proves by a preponderance of the evidence that the
assessment was arrived at by complying with s.
193.011, any other applicable statutory
requirements relating to classified use values or
assessment caps, and professionally accepted
appraisal practices, including mass appraisal
standards, if appropriate. However, a taxpayer who
challenges an assessment is entitled to a
determination by the value adjustment board or
court of the appropriateness of the appraisal
methodology used in making the assessment. The
value of property must be determined by an
appraisal methodology that complies with the
criteria of s. 193.011 and professionally accepted
appraisal practices. The provisions of this
subsection preempt any prior case law that is
inconsistent with this subsection.
(2) In an administrative or judicial action in
which an ad valorem tax assessment is challenged,
the burden of proof is on the party initiating the
challenge.
(a) If the challenge is to the assessed value of
the property, the party initiating the challenge has
the burden of proving by a preponderance of the
evidence that the assessed value:
1. Does not represent the just value of the
property after taking into account any applicable
limits on annual increases in the value of the
property;
2. Does not represent the classified use value
or fractional value of the property if the property is
required to be assessed based on its character or use;
or
3. Is arbitrarily based on appraisal practices
that are different from the appraisal practices
generally applied by the property appraiser to
comparable property within the same county.
(b) If the party challenging the assessment
satisfies the requirements of paragraph (a), the
presumption provided in subsection (1) is
overcome, and the value adjustment board or the
court shall establish the assessment if there is
competent, substantial evidence of value in the
record which cumulatively meets the criteria of s.
193.011 and professionally accepted appraisal
practices. If the record lacks such evidence, the
matter must be remanded to the property appraiser
with appropriate directions from the value
adjustment board or the court, and the property
appraiser must comply with those directions.
(c) If the revised assessment following
remand is challenged, the procedures described in
this section apply.
(d) If the challenge is to the classification or
exemption status of the property, there is no
presumption of correctness, and the party initiating
the challenge has the burden of proving by a
preponderance of the evidence that the
classification or exempt status assigned to the
property is incorrect.
History.—s. 1, ch. 97-85; s. 1, ch. 2009-121.
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Department of Revenue December 2020
194.3015 Burden of proof.—
(1) 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.
(2) This section is intended to clarify existing
law and apply retroactively.
History.—s. 2, ch. 2009-121.
FLORIDA STATUTES
CHAPTER 286
(EXCERPT)
PUBLIC BUSINESS:
MISCELLANEOUS
PROVISIONS
286.0105 Notices of meetings and hearing must
advise that a record is required to
appeal.
286.011 Public meetings and records; public
inspection; criminal and civil penalties.
286.0113 General exemptions from public meetings.
286.0114 Public meetings; reasonable opportunity to
be heard; attorney fees.
286.0105 Notices of meetings and hearings
must advise that a record is required to
appeal. —Each board, commission, or agency of
this state or of any political subdivision thereof
shall include in the notice of any meeting or
hearing, if notice of the meeting or hearing is
required, of such board, commission, or agency,
conspicuously on such notice, the advice that, if
a person decides to appeal any decision made by
the board, agency, or commission with respect to
any matter considered at such meeting or hearing,
he or she will need a record of the proceedings,
and that, for such purpose, he or she may need to
ensure that a verbatim record of the proceedings
is made, which record includes the testimony and
evidence upon which the appeal is to be based.
The requirements of this section do not apply to
the notice provided in s. 200.065(3).
History.—s. 1, ch. 80-150; s. 14, ch. 88-216; s. 209,
ch. 95-148.
286.011 Public meetings and records;
public inspection; criminal and civil penalties.—
(1) All meetings of any board or commission of
any state agency or authority or of any agency or
authority of any county, municipal corporation,
or political subdivision, except as otherwise
provided in the Constitution, including meetings
with or attended by any person elected to such
board or commission, but who has not yet taken
office, at which official acts are to be taken are
declared to be public meetings open to the public
at all times, and no resolution, rule, or formal
action shall be considered binding except as
taken or made at such meeting. The board or
commission must provide reasonable notice of
all such meetings.
(2) The minutes of a meeting of any such
board or commission of any such state agency
or authority shall be promptly recorded, and such
records shall be open to public inspection. The
circuit courts of this state shall have jurisdiction
to issue injunctions to enforce the purposes of
this section upon application by any citizen of this
state.
(3)(a) Any public officer who violates any
provision of this section is guilty of a noncriminal
infraction, punishable by fine not exceeding $500.
(b) Any person who is a member of a board
or commission or of any state agency or
authority of any county, municipal corporation,
or political subdivision who knowingly violates
the provisions of this section by attending a
meeting not held in accordance with the
provisions hereof is guilty of a misdemeanor
of the second degree, punishable as provided in s.
775.082 or s. 775.083.
(c) Conduct which occurs outside the state
which would constitute a knowing violation of
this section is a misdemeanor of the second degree,
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue December 2020
punishable as provided in s. 775.082 or s. 775.083.
(4) Whenever an action has been filed against
any board or commission of any state agency or
authority or any agency or authority of any
county, municipal corporation, or political
subdivision to enforce the provisions of this section
or to invalidate the actions of any such board,
commission, agency, or authority, which action
was taken in violation of this section, and the
court determines that the defendant or defendants
to such action acted in violation of this section, the
court shall assess a reasonable attorney's fee against
such agency, and may assess a reasonable
attorney's fee against the individual filing such an
action if the court finds it was filed in bad faith or
was frivolous. Any fees so assessed may be
assessed against the individual member or members
of such board or commission; provided, that in
any case where the board or commission seeks the
advice of its attorney and such advice is followed,
no such fees shall be assessed against the individual
member or members of the board or commission.
However, this subsection shall not apply to a state
attorney or his or her duly authorized assistants or
any officer charged with enforcing the provisions
of this section.
(5) Whenever any board or commission of
any state agency or authority or any agency or
authority of any county, municipal corporation,
or political subdivision appeals any court order
which has found said board, commission, agency,
or authority to have violated this section, and such
order is affirmed, the court shall assess a
reasonable attorney's fee for the appeal against
such board, commission, agency, or authority.
Any fees so assessed may be assessed against the
individual member or members of such board or
commission; provided, that in any case where the
board or commission seeks the advice of its
attorney and such advice is followed, no such
fees shall be assessed against the individual
member or members of the board or commission.
(6) All persons subject to subsection (1)
are prohibited from holding meetings at any
facility or location which discriminates on the
basis of sex, age, race, creed, color, origin, or
economic status or which operates in such a
manner as to unreasonably restrict public access
to such a facility.
(7) Whenever any member of any board
or commission of any state agency or authority or
any agency or authority of any county, municipal
corporation, or political subdivision is charged
with a violation of this section and is
subsequently acquitted, the board or commission
is authorized to reimburse said member for any
portion of his or her reasonable attorney's fees.
(8) Notwithstanding the provisions of
subsection (1), any board or commission of any
state agency or authority or any agency or
authority of any county, municipal corporation, or
political subdivision, and the chief administrative
or executive officer of the governmental entity,
may meet in private with the entity's attorney
to discuss pending litigation to which the entity is
presently a party before a court or administrative
agency, provided that the following conditions
are met:
(a) The entity's attorney shall advise the
entity at a public meeting that he or she desires
advice concerning the litigation.
(b) The subject matter of the meeting shall
be confined to settlement negotiations or strategy
sessions related to litigation expenditures.
(c) The entire session shall be recorded by a
certified court reporter. The reporter shall record the
times of commencement and termination of the
session, all discussion and proceedings, the names
of all persons present at any time, and the names
of all persons speaking. No portion of the session
shall be off the record. The court reporter's notes
shall be fully transcribed and filed with the entity's
clerk within a reasonable time after the meeting.
(d) The entity shall give reasonable public
notice of the time and date of the attorney -client
session and the names of persons who will be
attending the session. The session shall
commence at an open meeting at which the
persons chairing the meeting shall announce the
commencement and estimated length of the
attorney -client session and the names of the
persons attending. At the conclusion of the
attorney -client session, the meeting shall be
reopened, and the person chairing the meeting
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue December 2020
shall announce the termination of the session.
(e) The transcript shall be made part of
the public record upon conclusion of the
litigation.
History.—s. 1, ch. 67-356; s. 159, ch. 71-136; s. 1, ch.
78-365; 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.
286.0113 General exemptions from public
meetings.—
(1) That portion of a meeting that would
reveal a security or firesafety system plan or portion
thereof made confidential and exempt by s.
119.071(3)(a) is exempt from s. 286.011 and s.
24(b), Art. I of the State Constitution. This
subsection is subject to the Open Government
Sunset Review Act in accordance with s. 119.15 and
shall stand repealed on October 2, 2023, unless
reviewed and saved from repeal through
reenactment by the Legislature.
(2)(a) For purposes of this subsection:
1. "Competitive solicitation" means the
process of requesting and receiving sealed bids,
proposals, or replies in accordance with the terms of
a competitive process, regardless of the method of
procurement.
2. "Team" means a group of members
established by an agency for the purpose of
conducting negotiations as part of a competitive
solicitation.
(b) l . Any portion of a meeting at which a
negotiation with a vendor is conducted pursuant to
a competitive solicitation, at which a vendor makes
an oral presentation as part of a competitive
solicitation, or at which a vendor answers
questions as part of a competitive solicitation is
exempt from s. 286.011 and s. 24(b), Art. I of the
State Constitution.
2. Any portion of a team meeting at which
negotiation strategies are discussed is exempt from
s. 286.011 and s. 24(b), Art. I of the State
Constitution.
(c) l . A complete recording shall be made of
any portion of an exempt meeting. No portion of the
exempt meeting may be held off the record.
2. The recording of, and any records presented
at, the exempt meeting are exempt from s. 119.07(1)
and s. 24(a), Art. I of the State Constitution until
such time as the agency provides notice of an
intended decision or until 30 days after opening the
bids, proposals, or final replies, whichever occurs
earlier.
3. If the agency rejects all bids, proposals, or
replies and concurrently provides notice of its intent
to reissue a competitive solicitation, the recording
and any records presented at the exempt meeting
remain exempt from s. 119.07(l) and s. 24(a), Art.
I of the State Constitution until such time as the
agency provides notice of an intended decision
concerning the reissued competitive solicitation or
until the agency withdraws the reissued competitive
solicitation. A recording and any records presented
at an exempt meeting are not exempt for longer than
12 months after the initial agency notice rejecting
all bids, proposals, or replies.
(3)(a) That portion of a meeting held by a
utility owned or operated by a unit of local
government which would reveal information that is
exempt under s. 119.0713(5) is exempt from s.
286.011 and s. 24(b), Art. I of the State
Constitution. All exempt portions of such a meeting
must be recorded and transcribed. The recording
and transcript of the meeting are exempt from
disclosure under s. 119.07(1) and s. 24(a), Art. I of
the State Constitution unless a court of competent
jurisdiction, following an in -camera review,
determines that the meeting was not restricted to the
discussion of data and information made exempt by
this section. In the event of such a judicial
determination, only the portion of the recording or
transcript which reveals nonexempt data and
information may be disclosed to a third party.
(b) This subsection is subject to the Open
Government Sunset Review Act in accordance with
s. 119.15 and shall stand repealed on October 2,
2024, unless reviewed and saved from repeal
through reenactment by the Legislature.
(4)(a) Any portion of a meeting that would
reveal building plans, blueprints, schematic
drawings, or diagrams, including draft, preliminary,
and final formats, which depict the structural
elements of 911, E911, or public safety radio
communication system infrastructure, including
towers, antennae, equipment or facilities used to
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue December 2020
provide 911, E911, or public safety radio
communication services, or other 911, E911, or
public safety radio communication structures or
facilities made exempt by s. 119.071(3)(e)l.a. is
exempt from s. 286.011 and s. 24, Art. I of the State
Constitution.
(b) Any portion of a meeting that would reveal
geographical maps indicating the actual or proposed
locations of 911, E911, or public safety radio
communication system infrastructure, including
towers, antennae, equipment or facilities used to
provide 911, E911, or public safety radio
communication services, or other 911, E911, or
public safety radio communication structures or
facilities made exempt by s. 119.071(3)(e)l.b. is
exempt from s. 286.011 and s. 24, Art. I of the State
Constitution.
(c) No portion of an exempt meeting under
paragraph (a) or paragraph (b) may be off the
record. All exempt portions of such meeting shall
be recorded and transcribed. Such recordings and
transcripts are confidential and exempt from
disclosure under s. 119.07(1) and s. 24(a), Art. I of
the State Constitution unless a court of competent
jurisdiction, after an in camera review, determines
that the meeting was not restricted to the discussion
of the information made exempt by
s. 119.071(3)(e)l.a. or b. In the event of such a
judicial determination, only that portion of the
recording and transcript which reveals nonexempt
information may be disclosed to a third party.
(d) For purposes of this subsection, the term
"public safety radio" is defined as the means of
communication between and among 911 public
safety answering points, dispatchers, and first
responder agencies using those portions of the radio
frequency spectrum designated by the Federal
Communications Commission under 47 C.F.R. part
90 for public safety purposes.
(e) This subsection is subject to the Open
Government Sunset Review Act in accordance with
s. 119.15 and shall stand repealed on October 2,
2025, unless reviewed and saved from repeal
through reenactment by the Legislature.
History.—s. 2, ch. 2001-361; s. 44, ch. 2005-251; s. 2,
ch. 2006-158; s. 2, ch. 2006-284; s. 13, ch. 2010-151; s. 2, ch.
2011-140; s. 2, ch. 2016-49; s. 3, ch. 2018-146; s. 1, ch. 2019-
37; s. 2, ch. 2020-13.
286.0114 Public meetings; reasonable
opportunity to be heard; attorney fees.—
(1) For purposes of this section, "board or
commission" means a board or commission of any
state agency or authority or of any agency or
authority of a county, municipal corporation, or
political subdivision.
(2) Members of the public shall be given a
reasonable opportunity to be heard on a proposition
before a board or commission. The opportunity to be
heard need not occur at the same meeting at which
the board or commission takes official action on the
proposition if the opportunity occurs at a meeting
that is during the decisionmaking process and is
within reasonable proximity in time before the
meeting at which the board or commission takes the
official action. This section does not prohibit a board
or commission from maintaining orderly conduct or
proper decorum in a public meeting. The
opportunity to be heard is subject to rules or policies
adopted by the board or commission, as provided in
subsection (4).
(3) The requirements in subsection (2) do not
apply to:
(a) An official act that must be taken to deal
with an emergency situation affecting the public
health, welfare, or safety, if compliance with the
requirements would cause an unreasonable delay in
the ability of the board or commission to act;
(b) An official act involving no more than a
ministerial act, including, but not limited to,
approval of minutes and ceremonial proclamations;
(c) A meeting that is exempt from s. 286.011;
or
(d) A meeting during which the board or
commission is acting in a quasi-judicial capacity.
This paragraph does not affect the right of a person
to be heard as otherwise provided by law.
(4) Rules or policies of a board or commission
which govern the opportunity to be heard are limited
to those that:
(a) Provide guidelines regarding the amount of
time an individual has to address the board or
commission;
76
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue December 2020
(b) Prescribe procedures for allowing
representatives of groups or factions on a
proposition to address the board or commission,
rather than all members of such groups or factions,
at meetings in which a large number of individuals
wish to be heard;
(c) Prescribe procedures or forms for an
individual to use in order to inform the board or
commission of a desire to be heard; to indicate his or
her support, opposition, or neutrality on a
proposition; and to indicate his or her designation of
a representative to speak for him or her or his or her
group on a proposition if he or she so chooses; or
(d) Designate a specified period of time for
public comment.
(5) If a board or commission adopts rules or
policies in compliance with this section and follows
such rules or policies when providing an opportunity
for members of the public to be heard, the board or
commission is deemed to be acting in compliance
with this section.
(6) A circuit court has jurisdiction to issue an
injunction for the purpose of enforcing this section
upon the filing of an application for such injunction
by a citizen of this state.
(7)(a) Whenever an action is filed against a
board or commission to enforce this section, the
court shall assess reasonable attorney fees against
such board or commission if the court determines
that the defendant to such action acted in violation
of this section. The court may assess reasonable
attorney fees against the individual filing such an
action if the court finds that the action was filed in
bad faith or was frivolous. This paragraph does not
apply to a state attorney or his or her duly authorized
assistants or an officer charged with enforcing this
section.
(b) Whenever a board or commission appeals
a court order that has found the board or commission
to have violated this section, and such order is
affirmed, 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 2019
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:
http : //floridarevenue. com/dor/property/forms/.
DR-474. R. 11/12
Rule 12D-16.002, F.A.C., Eff. 11/12
Owner Name
Owner Address
Owner City, State
Legal Description of Property:
The taxing authorities which levy property taxes
against your property will soon hold PUBLIC
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
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*
1
Column 2*
Column 3*
*SEE REVERSE SIDE FOR EXPLANATION
1
79
DR-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.
DR-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 (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).
DR-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
82
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
83
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 (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
84
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
85
DR-474N, R. 11/12
Rule 12D-16.002, F.A.C., Eff. 11/12
Owner Name
Owner Address
Owner City, State
Legal Description of Property:
The taxing authorities which levy property taxes
against your property will soon hold PUBLIC
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
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 Authority
Purpose of Assessment
Units
Rate
Assessment
Total Non -Ad Valorem Assessment
:.
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
87
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 (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).
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.
M
D R-481
VALUE ADJUSTMENT BOARD R. 01/17
NOTICE OF HEARING Rule 12D-16.002
e
F.A.C.
k1i
FLORR Eff. 01 /17
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
❑ 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 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.
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. If you want to participate in the evidence exchange, 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
all
i DECISION OF THE VALUE ADJUSTMENT BOARD
0
DENIAL FOR NON-PAYMENT
Section 194.014, Florida Statutes
County
FLORIDA
D R-485 D
N. 3/12 TC
Rule 12D-16.002
Florida Administrative Code
Provisional
Petitioner
Petition #
Mailing
Property
address
address, if
different
Parcel ID
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), and 196.151, F.S.)
Signature, chair, value adjustment board
Sianature. VAB clerk or re
Print name
Print name
INFORMATION ABOUT PAYMENTS
Date of decision
Date mailed to
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
91
Tax year:
Agenda or petition number:
Account or parcel number:
Date of decision:
Date notice mailed:
Certification date:
DR-485M, R. 11/12
Rule 12D-16.002, F.A.C., Eff. 11/12
NOTICE OF DECISION OF THE VALUE ADJUSTMENT BOARD
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), 196.151, and
197.2425, Florida Statutes.)
Value Adjustment Board
92
}
VALUE ADJUSTMENT BOARD
z REMAND TO PROPERTY APPRAISER
0
FLORIDA
DR-485R
N. 12/09
Rule 12D-16.002
Florida Administrative Code
Section 1. Completed by Value Adjustment Board or Special Magistrate
Petition # County Select County Parcel ID Date
To: Property Appraiser
From: Clerk or Special Magistrate
Name
Name
Address
Address
The value adjustment board or special magistrate has:
❑ 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.
93
DECISION OF THE VALUE ADJUSTMENT BOARD
VALUE PETITION
kdR County
FLORIDA
The actions below were taken on your petition.
DR-485V
R. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
❑ 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 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), 196.151, and 197.2425,
Florida Statutes.)
Petition # I Parcel ID
Petitioner name
The petitioner is
other, explain.
❑ taxpayer of record ❑ taxpayer's
representative
Property
address
Decision Summary ❑ Denied your petition ❑ Granted your petition ❑ Granted your petition in part
Value
Lines 1 and 4 must be completed
Value from
TRIM Notice
Before Board Action
Value presented by property appraiser
Rule 12D-9.025 10 , F.A.C.
After Board
Action
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 Fill-in fields will expand, or add pages as needed.
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
x
VALUE ADJUSTMENT BOARD
e
CLERK'S NOTICE
a
0
FLORIDA Select County County
DR-485W CN
R. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
TC
To
From
Clerk, Value Adjustment Board
Address
Petition #
Phone
Representative #
Email
This notice will inform the Darties of the followina 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
requested on the petitioner's form on:
❑ A copy was provided to the property appraiser.
Signature, deputy clerk
❑ petitioner
❑ other
Date
95
FLORIDA
VALUE ADJUSTMENT BOARD
WITHDRAWAL OF PETITION
To the value adjustment board of County
Address
DR-485W I
R. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
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.
❑ The petitioner and property appraiser or tax collector have reached a settlement.
Value settled on $
❑ 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.
❑ 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), 196.151, and 197.2425, F.S.).
DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC
EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE R. 01/17
Rule 12D-16.002
TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, F.A.C.
OR QUALIFYING IMPROVEMENT PETITION Eff.01/17
FLORIDA
The actions below were taken on your petition in County.
❑ 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 VAB, you have the right to file a lawsuit in circuit
court to further contest your assessment. (See sections 193.155(8)(I), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.)
Petition # Parcel ID
Petitioner name Property
The petitioner is: ❑ taxpayer of record ❑ 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
❑ Blind ❑ Totally and permanently disabled veteran
❑ Low-income senior ❑ Disabled
❑ Disabled veteran ❑ Use classification, specify
❑ Parent/grandparent assessment reduction
❑ Deployed military ❑ Use exemption, specify
❑ Transfer of homestead assessment difference ❑ Qualifying improvement
❑ Change of ownership or control
❑ Other, specify
Reasons for Decision
Fill-in fields will expand, or add pages as needed.
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 ❑ 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
97
PETITION TO THE VALUE ADJUSTMENT BOARD DR-486
R. 04/18
kdaREQUEST FOR HEARING Rule 12D-16.002
Section 194.011, Florida Statutes F.A.C.
Eff. 04/18
FLORIDA
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 Form DR-486PORT. For deferral or penalties, use DR-486DP.
Petition # County ax year 20_ Date received
• MM•
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
❑ Parent/grandparent reduction ❑ Denial for late filing of exemption or classification
❑ Propertywas not substantially complete on January 1 (Include a date -stamped copy of application.)
❑ Tangible personal property value (You must have timely ❑ Qualifying improvement (s.193.1555(5), F.S.) or change of
filed a return required by s.193.052. (s.194.034, F.S.)) ownership or control (s. 193.155(3), 193.1554(5), or
193.1555(5), F.S.)
❑ Check here if this is a joint petition. Attach a list of 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 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. 04/18
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.
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 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
we
INFORMATION FOR THE TAXPAYER
Keep this information for your files. Do not return this page to the VAB clerk
DR-486
R. 04/18
Page 3
Informal Conference with Property Appraiser
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
assessment. To request a conference, contact your
county property appraiser.
PART 1. Taxpayer Information
If you will not attend the hearing but would like your
evidence considered, you must submit two copies of
your evidence to the VAB clerk before the hearing.
The property appraiser may respond or object to your
evidence. The ruling will occur under the same
statutory guidelines as if you were present.
The information in this section will be used by the VAB
clerk to contact you regarding this petition.
PART 2. Petition Information and Hearing
Provide the time you think you will need on page 1. The
VAB is not bound by the requested time.
Exchange of Evidence Rule 12D-9.020(1)(a)-(c),
F.A.C.:
(1)(a)1. At least 15 days before a petition hearing,
the petitioner shall provide to the property appraiser a
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.
2. To calculate the fifteen (15) days, the petitioner
shall use calendar days and shall not include the day
of the hearing in the calculation, and shall count
backwards from the day of the hearing. The last day of
the period shall be included unless it is a Saturday,
Sunday, or legal holiday, in which event the period
shall run until the end of the next previous day that is
neither a Saturday, Sunday, or legal holiday.
(b) A petitioner's noncompliance with paragraph
(1)(a) does not affect the petitioner's right to receive a
copy of the current property record card from the
property appraiser as described in Section
194.032(2)(a), F.S.
(c) A petitioner's noncompliance with paragraph
(1)(a) does not authorize a value adjustment board or
special magistrate to exclude the petitioner's evidence.
However, under Section 194.034(1)(h), F.S., if the
property appraiser asks in writing for specific evidence
before the hearing in connection with a filed petition,
and the petitioner has this evidence and knowingly
refuses to provide it to the property appraiser a
reasonable time before the hearing, the evidence
cannot be presented by the petitioner or accepted for
consideration by the board or special magistrate.
Reasonableness shall be determined by whether the
material can be reviewed, investigated, and responded
to or rebutted in the time frame remaining before the
hearing. These requirements are more specifically
described in subsection (8) of this rule and in
paragraphs 12D-9.025(4)(a) and (f), F.A.C.
If you provide this evidence and make a written
request for the property appraiser's evidence, the
property appraiser must give you his or her evidence
at least seven days before the hearing.
At the hearing, you have the right to have witnesses
sworn.
ADDITIONAL INFORMATION
Required Partial Payment of Taxes (Section
194.014, F.S.)
You are required to make a partial payment of taxes if
you have a VAB petition pending on or after the
payment delinquency date (normally April 1, following
the assessment year under review). If the required
partial payment is not made before the delinquency
date, the VAB will deny your petition. The last day to
make a partial payment before the delinquency date is
generally March 31. Review your tax bill or contact your
tax collector to determine your delinquency date.
You should be aware that even if a special magistrate's
recommended decision has been issued, a partial
payment is still required before the delinquency date. A
special magistrate's recommended decision is not a
final decision of the VAB. A partial payment is not
required only if the VAB makes a final decision on your
petition before April 1. The payment amount depends
on the type of petition filed on the property. The partial
payment requirements are summarized below.
Value Appeals:
For petitions on the value of property and
portability, the 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.
Other Assessment 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 payment must include:
• All of the non -ad valorem assessments, and
• The amount of the ad valorem taxes the
taxpayer admits in good faith to owe,
• Less applicable discounts under s. 197.162,
F.S.
100
MP
D R-486A
T kaS N. 01/17
WRITTEN AUTHORIZATION FOR REPRESENTATION Rule 12D-16.002
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.
CO LETED BY PETITIONER
I, (name), authorize (name) to, 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.
❑ 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
Taxpayer's/owner's phone number
Print name Date
Note: Correspondence will be sent to the mailing or email address on the petition.
101
x
a
PETITION TO THE VALUE ADJUSTMENT BOARD
TAX DEFERRAL OR PENALTIES
REQUEST FOR HEARING
0
FLORIDA
DR-486DP
R. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
:..-.
.=Tax
Petition # County ar20_ 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.
❑ 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. 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
❑ Disapproval of homestead tax deferral
❑ Disapproval of affordable rental tax deferral
❑ Disapproval of recreational and commercial working waterfront tax deferral
❑ 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.
❑ 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.
102
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.
I am (check any box that applies):
❑ An employee of (taxpayer or an affiliated entity).
❑ A Florida Bar licensed attorney (Florida Bar number Y
❑ 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 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
103
FLORIDA
ATTACHMENT TO
A VALUE ADJUSTMENT BOARD PETITION
FOR MULTIPLE PARCELS AND ACCOUNTS
Sections 194.011 and 194.013, Florida Statutes
DR-486MU
R. 6/16
Page of
Suggested Form
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 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 parcels or substantially similar
accounts and attached to Form DR-486, when used.
Taxpayer name
Agent or contact
Mailing address
for notices
Corporation
Name for TPP
Phone
Email
❑ Multiple 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.
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: ❑ owner ❑ 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 parcels or accounts are substantially
similar as required by s. 194.011(3)(e), (f) or (g), F.S.
Signature, property appraiser Date
104
ATTACHMENT TO PETITION
DR-486MU
R. 6/16
Page of
For parcels of property, enter the last 4 digits of each folio number in the spaces below.
For tangible personal property accounts, enter each account number in the spaces below.
Total number of parcels or accounts this page:
105
DR-486POA
a R. 12/20
Rule 12D-16.002
ki
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 (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 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 #
This power of attorney is further limited as follows:
Signature of taxpayer/owner
Witness signature
State of Florida
County of
Print name
Witness signature
Date
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
Produced identification
Type of identification produced
1901
Signature of Notary Public
Print, Type, or Stamp Commissioned Name of Notary Public
106
PETITION TO THE VALUE ADJUSTMENT BOARD
TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE
REQUEST FOR HEARING
This petition does not authorize the consideration or adjustment of
FLORIDA the just, assessed, or taxable value of the previous homestead.
DR-486PORT
R. 04/18
Rule 12D-16.002
F.A.C.
Eff. 04/18
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.
011
Petition # County WASH INGTONQ Tax year 20_ jDatereceived
COMPLETED•
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 Li email LJ 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
WASHINGTON :
WASHINGTON
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.
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.
I� 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.
107
DR-486PORT
R. 04/18
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.
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 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
1:
INFORMATION FOR THE TAXPAYER
Keep this information for your files. Do not return this page to the VAB clerk
DR-486PORT
R. 04/18
Page 3
Informal Conference with Property Appraiser
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
assessment. To request a conference, contact your
county property appraiser.
PART 1. Taxpayer Information
If you will not attend the hearing but would like your
evidence considered, you must submit two copies of
your evidence to the VAB clerk before the hearing.
The property appraiser may respond or object to your
evidence. The ruling will occur under the same
statutory guidelines as if you were present.
The information in this section will be used by the VAB
clerk to contact you regarding this petition.
PART 2. Petition Information and Hearing
Provide the time you think you will need on page 1. The
VAB is not bound by the requested time.
Exchange of Evidence Rule 12D-9.020(1)(a)-(c),
F.A.C.:
(1)(a)1. At least 15 days before a petition hearing,
the petitioner shall provide to the property appraiser a
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.
2. To calculate the fifteen (15) days, the petitioner
shall use calendar days and shall not include the day
of the hearing in the calculation, and shall count
backwards from the day of the hearing. The last day of
the period shall be included unless it is a Saturday,
Sunday, or legal holiday, in which event the period
shall run until the end of the next previous day that is
neither a Saturday, Sunday, or legal holiday.
(b) A petitioner's noncompliance with paragraph
(1)(a) does not affect the petitioner's right to receive a
copy of the current property record card from the
property appraiser as described in Section
194.032(2)(a), F.S.
(c) A petitioner's noncompliance with paragraph
(1)(a) does not authorize a value adjustment board or
special magistrate to exclude the petitioner's evidence.
However, under Section 194.034(1)(h), F.S., if the
property appraiser asks in writing for specific evidence
before the hearing in connection with a filed petition,
and the petitioner has this evidence and knowingly
refuses to provide it to the property appraiser a
reasonable time before the hearing, the evidence
cannot be presented by the petitioner or accepted for
consideration by the board or special magistrate.
Reasonableness shall be determined by whether the
material can be reviewed, investigated, and responded
to or rebutted in the time frame remaining before the
hearing. These requirements are more specifically
described in subsection (8) of this rule and in
paragraphs 12D-9.025(4)(a) and (f), F.A.C.
If you provide this evidence and make a written
request for the property appraiser's evidence, the
property appraiser must give you his or her evidence
at least seven days before the hearing.
At the hearing, you have the right to have witnesses
sworn.
ADDITIONAL INFORMATION
Required Partial Payment of Taxes (Section
194.014, F.S.)
You are required to make a partial payment of taxes if
you have a VAB petition pending on or after the
payment delinquency date (normally April 1, following
the assessment year under review). If the required
partial payment is not made before the delinquency
date, the VAB will deny your petition. The last day to
make a partial payment before the delinquency date is
generally March 31. Review your tax bill or contact your
tax collector to determine your delinquency date.
You should be aware that even if a special magistrate's
recommended decision has been issued, a partial
payment is still required before the delinquency date. A
special magistrate's recommended decision is not a
final decision of the VAB. A partial payment is not
required only if the VAB makes a final decision on your
petition before April 1. The payment amount depends
on the type of petition filed on the property. The partial
payment requirements are summarized below.
Value Appeals:
For petitions on the value of property and
portability, the 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.
Other Assessment 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 payment must include:
• All of the non -ad valorem assessments, and
• The amount of the ad valorem taxes the
taxpayer admits in good faith to owe,
• Less applicable discounts under s. 197.162,
F.S.
109
CROSS -COUNTY NOTICE OF APPEAL AND PETITION DR-486XCO
TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE R. 12/09
z Rule 12D-16.002
Florida Administrative Code
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
Name
Contact
Name
Address
Address
Phone ext.
Phone ext.
Email
Email
Fax
Fax
The attached petition appeals actions of the property appraiser in your county.
I 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-486XCO, 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.
110
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488
R. 12/09
kilm
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.) ❑ Real Property ❑ 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
Continued on page 2
Date
111
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:
❑ 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.
❑ 2. Verified the qualifications of special magistrates, including if special magistrates completed the
Department's training.
❑ 3. Based the selection of special magistrates solely on proper qualifications and the property
appraiser did not influence the selection of special magistrates.
❑ 4. Considered only petitions filed by the deadline or found to have good cause for filing late.
❑ 5. Noticed all meetings as required by section 286.011, F.S.
❑ 6. Did not consider ex parte communications unless all parties were notified and allowed to object
to or address the communication.
❑ 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner.
❑ 8. Ensured that all decisions contained the required findings of fact and conclusions of law.
❑ 9. Allowed the opportunity for public comment at the meetings where the recommended decisions
of special magistrates were considered or board decisions were adopted.
❑ 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
112
D R-488 P
e
INITIAL CERTIFICATION OF Rule 12D-16.002
x THE VALUE ADJUSTMENT BOARD Florida Administrative Code
0
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.) ❑ Real Property ❑ 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
113
NOTICE OF DISAPPROVAL OF APPLICATION FOR
PROPERTY TAX EXEMPTION OR CLASSIFICATION
BY THE COUNTY PROPERTY APPRAISER
0
FLORIDA
D R-490
R. 11/12
Rule 12D-16.002
Florida Administrative Code
Effective 11112
To:
County Select County
Parcel ID or property description
YOUR APPLICATION FOR THE ITEM(S) BELOW
WAS DENIED
EXEMPTION DENIED
❑ Homestead — up to $50,000
❑ Total and permanent disability (quadriplegics)
❑ Additional homestead — age 65 and older
❑ Total and permanent disability (paraplegic, hemiplegic, wheelchair
required for mobility, legally blind)
❑ Widowed - $500
❑ Blind - $500
❑ Disabled - $500
❑ Disabled veteran - $5,000
❑ Veteran's service connected (total and permanent disability)
❑ Deployed military
❑ Disabled veteran discount
❑ Other exemptions, explain:
CLASSIFICATION DENIED ❑ Agricultural
❑ High-water recharge ❑ Historic ❑ 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:
❑ Make the property claimed as homestead your
❑ Meet income requirements for additional homestead,
permanent residence. (ss. 196.011 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.)
❑ 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 with the county value adjustment board, according to
sections 196.011 and 196.193, Florida Statutes. Petitions 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.
Select County
Signature, property appraiser or deputy County Date
PROPERTY APPRAISER CONTACT
Print name
Web site
Mailing
address
Email
Phone
Fax
VALUE ADJUSTMENT
BOARD CONTACT
Web site
Phone
Email
Fax
114
0
ki
FLORIDA
NOTICE OF DENIAL OF TRANSFER OF
HOMESTEAD ASSESSMENT DIFFERENCE
To: From Property Appraiser, County of
Contact name
Address
DR-490PORT
R. 12/09
Rule 12D-16.002
Florida Administrative Code
TC
PREVIOUS HOMESTEAD
NEW HOMESTEAD
Parcel ID
Physical
address
County
Your application to transfer an assessment difference from our previous homestead to your new homestead
was not approved because:
❑ 1. The information provided on your application was inaccurate or incomplete and could not be verified.
❑ 2. The property appraiser from the county of your previous homestead could not verify your homestead
information.
❑ 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.
❑ 4. The property identified as your previous homestead did not have homestead exemption in either of the
two preceding years.
❑ 5. The homestead exemption is still being claimed on your previous homestead and is inconsistent with your
transfer of a homestead assessment difference.
❑ 6. You did not establish your new homestead within the required time, or otherwise do not qualify for
homestead exemption.
❑ 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 with the county value adjustment board,
according to section 193.155(8)(j), Florida Statutes. Petitions 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 County Date
PROPERTY APPRAISER CONTACT
Print name
Email
Mailing
address
Phone
Fax
VALUE ADJUSTMENT BOARD CONTACT
Email
Phone
Fax
115
DR-493
a R. 11112
ri
Rule 12D-16.002
e
Florida Administrative Code
Eff. 11/12
0
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)
Signature, property appraiser
(year)
116
NOTICE
TAX IMPACT OF VALUE ADJUSTMENT BOARD
County Tax Year
DR-529
R. 12/09
Rule 12D-16.002
Florida Administrative Code
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
Reduction in
County Taxable Value
Due to Board Actions
Shift in
Taxes
Due to Board Actions
Type of Property
Exemptions
Assessments*
Both
Granted
Requested
Reduced
Requested
Withdrawn
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
117
DISAPPROVAL OF APPLICATION
FOR TAX DEFERRAL
0
Homestead, Affordable Rental Housing, or Working Waterfront
FLORIDQ
D R-571 A
R. 11/12
Rule 12D-16.002
Florida Administrative Code
Effective 11/12
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
118