PTO Bulletin 20-05Property Tax Oversight Bulletin: PTO 20-05
To: Value Adjustment Board Attorneys, Clerks and Administrators,
Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: June 11, 2020
Bulletin: PTO 20-05
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Value Adjustment Board Proceedings; Appraisal by Special Magistrate May
Not Be Submitted as Evidence
The 2020 Legislature enacted Chapter 2020-10, Section 4, Laws of Florida, effective July 1, 2020.
Section 4 of this new law provides additional provisions applicable to value adjustment boards as
follows:
Section 4. Subsection (1) of section 194.035, Florida Statutes, is amended to read:
194.035 Special magistrates; property evaluators.—
(1) ***
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.
****
The full text of the law changes is available at http://laws.flrules.org/2020/10.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO@floridarevenue.com.