Chapter 12D- 9 F.A.C.CHAPTER 12D-9
REQUIREMENTS FOR VALUE ADJUSTMENT BOARD IN ADMINISTRATIVE REVIEWS;
UNIFORM RULES FOR 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
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OF EVIDENCE; WITHDRAWN OR SETTLED PETITIONS; HEARING PROCEDURES; DISQUALIFICATION OR RECUSAL;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; REMAN DING ASSESSMENTS; RECOMMENDED DECISIONS;
CONSIDERATION AND ADOPTION OF RECOMMENDED DECISIONS; FINAL DECISIONS; FURTHER JUDICIAL
PROCEEDINGS
12D-9.015 Petition; Form and Filing Fee
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12D-9.021 Withdrawn or Settled Petitions; Petitions Acknowledged as Correct; Non Appearance; Summary Disposition of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-9.038 Public Notice of Findings and Results of Value Adjustment Board
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.
(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 petit ion
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 p etition
from the board clerk, at which time the property appraiser will either send the property record card to the petitioner or notify th e
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;
(j) 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 reducti ons
recommended by any special magistrate in the current ye ar or in any previous year;
(l) 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 record s 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 194.011(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 th e
property appraiser or his or her representative shall present facts that the property appraiser considers to be supportive of the
assessment.
(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 o f 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 sh all not include a
proceeding to act upon, consider or adopt special magistrates’ recommended decisions at which no testimony or comment i s taken or
heard from a party.
(6) “Petition” means a written request for a hearing, filed with a board by a taxpayer o r 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 re present 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 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.001, 194.011, 194.013, 194.015, 19 4.032, 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:
(a) Two members of the governing body of the county, elected by the governing body from among its members, one of who m
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 boar d 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 appoi nted
to serve on the value adjustment board.
(4)(a) To have a quorum of the value adjustment board, th e 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 wai ved 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 t he
number and type of members appointed are sufficient to constitute a quorum. If board le gal counsel has not been previously appointed
for that year, such appointment must be the first order of business.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. L aw 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 not ice
provided in Section 194.011(1), F.S.; however, no board hearing shall be held before approv al 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 pursua nt 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) 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 commer cial 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 r olls.
The board may temporarily recess, but shall reconvene when necessary to he ar 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 obs erve the
requirement 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.
(2)(a) Value adjustment boards may have additional internal operating procedures, not rules, that do not conflict with, chang e,
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 incl ude 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 pr ocedures.
(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 prope rty
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 wi th
the law.
(4) Other duties of value adjustment boards are set forth in other areas of Florida law. Value adjustment boards shall perfor m 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 194.011(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 adju stment 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 ultima tely
responsible for the operation of the board.
Rulemaking Authority 194.011(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.
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 adjustm ent board meets all of the
requirements for the organizational meeting before the board or special magistrates hold hearings. If the board clerk determi nes that
any of the requirements were not met, he or she shall contact the board legal counsel or the ch air 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 prope rty
appraiser or tax collector.
(6) If an incomplete petition, which includes a petition not accompanied by the required filing fee, is received w ithin 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 indiv iduals
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 free ly 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 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 c onsist
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 spe cial 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 t he
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 ha ve 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 Sec tion 193.116, F.S. The board clerk
shall also publish any notice required by Section 196.194, F.S.
Rulemaking Authority 194.011(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.
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 t he
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 194.011(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 rev iew
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 magist rates 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 law s of this state.
(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 email to:
Department of Revenue
Property Tax Oversight Program
Attn.: Director
P.O. Box 3000
Tallahassee, FL 32315-3000
Fax Number: (850)488-9482
Email Address: VAB@floridarevenue.com.
Rulemaking Authority 194.011(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 cur rent
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 o r 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 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 provid ed 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 sp ecial magistrate. A real property valuation
special magistrate must be certified under Chapter 475, Part II, F.S.
a. A Florida certified residential appraiser appointed by the value adjustment board shall only hear petitions on the just va luation
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 ha s 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 mu st
not be influenced by any party, or prospective 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 194.011(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.
(1) 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 pr escribed 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 appr aiser 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 la w, 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 req uired to
establish a revised value for the petitioned property. In establishing the revised value when authorized b y law, the board or special
magistrate is not restricted to any specific value offered by the parties.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 194.035, 19 5.022, 213.05,
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;
(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 collecto r 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 de cisions
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, han dling
or consideration of petitions, evidence, worksheet s, forms, decisions or related computer files, must be open to the public for
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 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 194.035, 19 5.022, 195.084,
213.05, 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 t his
section. The board shall hold this organizational meeting prior to the holding of value adjustment boar d hearings. The board shall
provide reasonable notice of each organizational meeting and such notice shall include the date, time, location, purpose of t he 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 fo rms 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 Gover nment 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 procedure s
and forms of the board. Such procedures must be ministerial in nature and not be inconsistent with governing statutes, case l aw,
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;
(j) Make available to the public, special magistrates and board members, Rules 12D-51.001, 12D-51.002 and 12D-51.003, F.A.C.,
and Chapters 192 through 195, F.S., as reference information containing the guidelines an d 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 ,
(l) For purposes of this rule, making available to the public means, in a ddition 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 194.011(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 ta xes,
and citizen members are not members or employees of a ta xing 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 bo ard
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 286.011,
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 cha pter, were made available at the
organizational meeting and copies were provided to special magistrates and board members;
(h) The department’s uniform policies and procedures manual is available on the existing website of the board clerk, if the b oard
clerk has a website;
(i) The qualifications of special magistrates were verified, including that special magistrates received the department’s tra ining,
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;
(j) The selection of special magistrates was based solely on proper experience and qualifications and neither the property ap praiser
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 an y
previous year.
(l) All procedures and forms of the board or special ma gistrate 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 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.0 15, 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
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 pres cribed 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 boar d 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 peti tion, 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 representativ e
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 auth orization
to file the petition on the taxpayer’s behalf together with checkboxes for professional information and spaces for license numbers; and,
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 unde r Chapter
475, Part II, F.S., a real estate broker licensed under Chapter 475, Part I, F.S., or a certified public accountant li censed under Chapter
473, F.S., and contain checkboxes, for a compensated representative to indicate he or she is attaching a power of attorney fr om the
taxpayer, and for an uncompensated representative to indicate he or she is attaching a written a uthorization 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 behal f, 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; provid ed
the board clerk shall accept the petition even if this space is not filled in; and ,
(j) 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 pr oceeding,
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 blan k
petition form adopted or approved by the department. The department prescribes the Form DR -486 series, for this purpose,
incorporated in Rule 12D-16.002, 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 b y the
petition and subject to appeal. The resolution may include arrangements for petitioners to pay filin g fees by credit card.
(a) Other than fees required for late filed applications under Sections 193.155(8)(j) 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 homestea d
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 s hall 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 de fined
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 t angible
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 adjustmen t
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 perj ury that he
or she has the taxpayer’s authorization to file a petition on the taxpayer’s behalf and represent the taxpayer, may sign and f ile 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 co py of the
power of attorney to the board clerk at the time the petition is filed. This power of attorney is valid only for re presenting a single
taxpayer in a single assessment year, and must identify the parcels or accounts for which the person is authorized to represe nt 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 Secti on
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 t axpayer, 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 taxpay er’s written
authorization to the board clerk with the petition or the taxpayer’s signed written aut horization 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 parc els 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 Depar tment
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 file d 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 boar d 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 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 boar d 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 comple ted 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, compensat ed 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 wr itten
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 whi ch 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 t he 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;
(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 pr oposed
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, fo r 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 authoriz ed 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 considerat ion of such a
petition by the board or special magistrate when the board or board d esignee 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 extraordi nary 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 accompa nied 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 ca use determinations are made. The board
or a board designee, which includes the board legal counsel or a special magistrate, shall determine whether the petitioner h as
demonstrated, in writing, good cause justifying consideration of the petition. If the boa rd or a board designee determines that the
petitioner has demonstrated good cause, the board clerk 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 deter mines 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 ap praiser 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)(l), 194.036, 194.171(2) and 196.151, F.S.).
(15) Acknowledgement of Timely Filed Petitions. The board clerk shall accept all co mpleted 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 appra iser 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 t he
evidence exchange, the property appraiser shall provide to the petitioner a copy o f the property record card containing information
relevant to the computation of the current assessment, with confidential information redacted. The property appraiser shall p rovide
such property record card to the petitioner either by sending it to the pe titioner 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:
http://floridarevenue.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, 19 4.034, 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 d uring a meeting or hearing.
(2)(a) Any hand -delivered or mailed document received by the office of the board clerk 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 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 availab le, 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 a ll
parties in the proceeding. When a document is filed that d oes 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 eve ry party
or shall exercise care to ensure that a copy i s 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 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.013, 194.015, 194.032, 19 4.034, 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 i ndirectly 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 oth er 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 c ounsel,
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 boar d 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 no tified
about the ex parte communication, and no party objects, and all parties have an opportunity d uring the hearing to cross-examine,
object, or otherwise address the communication.
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, 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 evidenc e 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 boar d 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 th e taxpayer
and the employee or professional certifies under penalty of perjury that he or she has the taxpayer’s authorization to file the p etition
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 m ust
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 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 rep resenting 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 fo rm
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 bef ore 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 t he 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 attor ney, 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 rec ommended decision on a
determination that a change of ownership under Section 193.155(3), F.S., a change of ownership or control under Section 193.1 554(5)
or 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 petition er waives
administrative review of the value. The clerk must notify the petitioner and property a ppraiser 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 cou nties that do
not use special magistrates the board may proceed directly to a valuatio n 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 author ity
of the public hearing on the tentative budget and proposed millage r ate.
(3)(a) The notice of hearing before the value adjustment board shall be in writing, and shall be delivered by regular or cert ified
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 hea ring a single time for good cause as defined in Section
194.032(2)(a), F.S.;
9. A statement that Section 194.032(2)(a), F.S., defines “good cause” as circumstances beyond the control of the person seeki ng
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 bef ore
the scheduled appearance or as soon as practicable. As used in this sub section, 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 req uest 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 provide d in
paragraph (h).
(h) The clerk must receive any notice of conflict dates submitted by a party befo re 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 notic e of conflict dates when any
associated delay will not be prejudicial to the board’s performance of its functions in the taxing process.
(j) The board clerk is responsible for notifying the parties of any rescheduling and will issue a notice of hearing wit h 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 aut horized
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.
(l) The clerk is authorized to inquire if a party wants their evidence considered in the event of their absence from the hear ing.
(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 o f 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 tim e
permits.
(7)(a) If a petitioner’s hearing does not commence as scheduled, t he 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 t he 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 r easonable
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 design ee, 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).
(d) A petitioner is not required to wait any length of time as a prerequisite to filing an act ion 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)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, Sunda y,
or legal holiday.
(b) A petitioner ’s noncompliance with paragraph (1)(a), does not affect the petitioner’s right to receive a co py 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 t o provide
it to the property appraiser a reasonable time before the hearing, the evidence cannot be presented by the petitioner or accepted fo r
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 specifica lly
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.
(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 me thod 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 infor mation at the address listed on the petition form for the petitioner.
(5) Level of detail on evidence summar ies: 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 comp liance 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 consider ation 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 specifi c 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 w ith 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 exchan ge 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, a s 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 shoul d
consult with the board legal counsel. The basis for any ruling on admissibility of evidence must be reflected in the record.
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, 194.0 35, 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 acknowledgeme nt and
there shall be no further proceeding on the matter acknowledged as correct.
(4) If parties do not file a notice of withdrawal or notice of acknowledgement but indicate the same at the hearing, the boar d 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 p etitions.
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 magis trate 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 sp ecial
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 t he 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 magi strate
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 a ny 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://dor.myflorida.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 194.034, 195.027(1) FS. Law Implemented 193.155, 194.011, 194.032, 194.037, 213.05 FS. H istory–
New 3-30-10.
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 475.611(1)(h) and (i), F.S., to conduct a particular pro ceeding,
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 statu tory
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 h ave occurred
during any previous hearing.
(b) Upon review, if the board or its legal counsel determines that the special magistrate does meet the statutory requirement s and
qualifications, such determination shall be issued in writing and placed in the rec ord, 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 hear ing 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 r eschedule
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 o r 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 ba sed
on sufficient facts or reasons.
(e) In a rescheduled hearing, the board or special magistrate shall not con sider 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 ha s a right
upon timely request under Section 194.032(2), F.S.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 194.035, 21 3.05, 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 ta x
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 c lerk
but must ensure that adequate time is allowed for parties to present evidence and for the board or spec ial magistrate to consider the
admitted evidence. If the board or special magistrate determines from the petition form that the hearing has been scheduled f or 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 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 195.022, 19 5.084, 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 overv iew
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:
(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 p roperty
appraiser or tax collector, and is not influenced by the prope rty 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 r ecord
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 m agistrate 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 pena lties. 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 e stablishes 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 suc h
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 specia l
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.
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 appea r 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 appea r 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 e lects 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 decis ion 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 194.011(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 b y 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.
(b) For administrative reviews, “relevant evidence” i s 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 releva nce
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 opposi ng
party.
(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 sh ould
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 hearin g.
(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 challeng es.
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 asses sment.
(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 party 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 t he
hearing by the party. 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
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 spe cial
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 indicate d 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 boar d 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 connec tion 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 wa s 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 mate rial 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 for such noncompliance shall be a rescheduli ng 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 li eu 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 prese nting
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 unexpectedl y
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 disc overed
in the physical attributes of the petitioned property; a change in the property appraiser’s judgment is not such a correctio n 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 provisi ons
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 re vised
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 send ing 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 bo ard
clerk is authorized to make an electronic representation of evidence that is difficult to store or maintain.
(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 194.011(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.
(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 me dia.
If the board or special magistrate allows a party to appear by telephone, all members of the board in the hearing or the spec ial 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 pa rties
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 ma gistrate.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 195.035, 19 5.022, 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 sub sections
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:
(a) Determine whether the property appraiser established a presumption of correctness for the assessment, and determine wheth er
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, deter mine
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 appr aiser
special magistrate shall establish a revised just value based only upon such evidence. In establishing a revised just value, the board o r
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 va luation 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 o f limited
increase property, as applicable.
(b) Determine whether the property appraiser established a presumption of correctness for the assessment, and determine wheth er
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 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 correctn ess,
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 propert y
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 overcom e, 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)1., 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 tha t:
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 t he
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)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 assessed v alue
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 pr esumption 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 s hall:
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 ba sis for such
denial, but shall instead proceed to dispose of the matter without further consideration in complia nce 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 applica ble, based on the
statutory criteria that apply to the issue under administrative review.
(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 applicab le 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 magistra te to reach a particular conclusion. The
standard of proof that applies in administrative reviews is called “preponderance of the evidence,” which means “greater weig ht 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 o f 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 pres ented 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 th e 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 stan dard
of proof.
Rulemaking Authority 194.011(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 pe tition
either a denial of a transfer or the amount 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 petiti oner 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 dif ference 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 appraise r 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 pre vious
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 coun ty 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 t he
manner requested by the petitioner on Form DR-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 th e
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 prev ious
homestead was located uses special magistrates. The petitioner may attend such hearing and present evidence, but ne ed 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 reco rds 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” assessmen t 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 cl erk
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 val ue 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://dor.myflorida.com/dor/property/forms/.
Rulemaking Authority 194.011(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 estab lished
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 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 magi strate
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 autho rity
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 dec ision
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 certif ied 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 pr oduce a written remand review.
(b) The property appraiser or his or her staff shall not have, directly or indirec tly, 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 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 c lerk
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 unaccepta ble 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 con sider
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.
(14) 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, 194.032, 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 deci sion
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 th e board, the board
clerk shall include information on how to find the date, time, and place of the meeting at which the recommended decision w ill be
considered by the board.
(3) Any board or special magistrate workpapers, worksheets, notes, or other materi als 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 ev idence, that contain any material prepared in
connection with official business, shall be transferred to the board clerk and retained as public records. Value adjustment b oards 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 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 194.011(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:
(a) The board shall request the advice of board legal counsel to evaluate further action and shall take the steps necessary f or
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, i f
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 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011, 194.032, 194.034, 19 4.035, 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 iden tify 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. T he 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 deci sion
as the decision of the board incorporating the recommended decision, using a po stcard 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, i f 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, ta xable, 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 ap praiser 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 bef ore 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 p romptly
provide notice of the final decision to the parties. Notice of the final decision may be made by providing a copy of the deci sion. The
board shall issue all final decisions within 20 calendar days of the last day the board is in 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 petitione rs 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 petitio ner unless
the department has approved the form. All decisions of the board, and all forms used to produc e 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, a nd 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, a nd
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 194.011(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 194.011(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.
12D-9.034 Record of the Proceeding.
(1) The board clerk shall maintain a record of the proceeding. The record sh all consist of:
(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 heari ng, 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 fil ed 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 194.011(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 sh all 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 _____________.
___________________________
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 ac curate
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 194.011(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 Se ction
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 chapte r in
the same manner as denials of exemptions.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemen ted 194.032, 194.036, 197.2425, 197.301, 213.05 FS.
History–New 3-30-10, Amended 11-1-12.
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 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 bo ard, 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 caus e 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 partie s 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 wi th 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;
(j) 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 I, 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 at the Department’s Internet site:
http://dor.myflorida.com/dor/property/for ms/.
Rulemaking Authority 194.011(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 commencem ent of the
hearing or as reduced by the property appraiser during the hearing but before a decision by the board or a recommended decisi on by
a special magistrate. This section shall not prevent the property appraiser from providing data to assist the board clerk w ith 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 impac t 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 val ue 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 t he 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, com plaints,
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://dor.myflorida.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 50, 194.032, 194.034, 194.037, 213.05 FS. History–New
3-30-10.