VAB - Reference Materials (Revised 11/2022) State of Florida
REFERENCE MATERIALS INCLUDING GUIDELINES
For Consideration By
Value Adjustment Boards
In Conjunction With
The Uniform Policies and Procedures Manual and
Other Legal Resources Including Statutory Criteria
Florida Department of Revenue
Revised September 2022
Reference Materials Including Guidelines for Consideration by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised September 2022
Introduction
This set of documents titled"Reference Materials Including Guidelines," contains:
Taxpayer brochure
Checklists
General description and internet links to:
The Department's training for value adjustment boards and special magistrates;
The Florida Real Property Appraisal Guidelines;
The Florida Tangible Personal Property Appraisal Guidelines;
The Florida Classified Use Valuation Guidelines for Agricultural Property; and
Florida Attorney General Opinions, Government in the Sunshine Manual, PTO Bulletins and
Advisements, and other reference materials.
The items listed above do not have the force or effect of law as do provisions of the constitution, statutes,
and duly adopted administrative rules. These reference materials are for consideration,where appropriate,
by value adjustment boards and special magistrates in conjunction with the Uniform Policies and
Procedures Manual and with the Other Legal Resources Including Statutory Criteria. The Department
requests that value adjustment board clerks retain and use the title"Reference Materials Including
Guidelines"when placing this set of documents on their websites.
The Department's guidelines are intended by law as aid and assistance for the production of original
assessment rolls by property appraisers. While value adjustment boards and special magistrates are not
authorized to produce original assessments, they are authorized to conduct administrative reviews of
assessments that include establishing revised assessments when required by law. Therefore, within the
scope of their authority, value adjustment boards and special magistrates may consider these guidelines,
where appropriate, in the administrative review of assessments produced by property appraisers. These
guidelines must be used in conjunction with the Uniform Policies and Procedures Manual and with the
Other Legal Resources Including Statutory Criteria.
Statutory Provisions Describing the Department's Guidelines for Property Appraisers
Section 195.032, Florida Statutes: "In furtherance of the requirement set out in section 195.002, the
Department of Revenue shall establish and promulgate standard measures of value not inconsistent with
those standards provided by law, to be used by property appraisers in all counties, including taxing
districts, to aid and assist them in arriving at assessments of all property. The standard measures of value
shall provide guidelines for the valuation of property and methods for property appraisers to employ in
arriving at the just valuation of particular types of property consistent with sections 193.011 and 193.461.
The standard measures of value shall assist the property appraiser in the valuation of property and be
deemed prima facie correct, but shall not be deemed to establish the just value of any property. However,
the presumption of correctness accorded an assessment made by a property appraiser shall not be
impugned merely because the standard measures of value do not establish the just value of any property."
Section 195.062(1),Florida Statutes: "Consistent with section 195.032, the standard measures of value
shall be adopted in general conformity with the procedures set forth in section 120.54, but shall not have
the force or effect of such rules and shall be used only to assist tax officers in the assessment of property as
provided by section 195.002. "
Reference Materials Including Guidelines for Consideration by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised September 2022
Contents
Reference Materials Including Guidelines
For Use by Value Adjustment Boards
In Conjunction With the
Uniform Policies and Procedures Manual
Department's Guidelines (internet links) ..... 1
Department's Training For Value Adjustment Boards And Special
Magistrates ..... 2
Checklists for Value Adjustment Boards
Organizational Meeting . .... 3
Prehearing checklist . . ... 4
Taxpayer brochure: Petitions to the Value Adjustment Board ..... 5
Links to Internet Resources (internet links) ..... 8
The Department's training for value adjustment boards
and special magistrates;
Florida Attorney General Opinions, Government in the Sunshine Manual,
PTO Bulletins and Advisements, and other reference materials.
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Reference Materials Including Guidelines for Consideration by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised September 2022
Department's Guidelines
for Assessment Development
The guidelines are required by law and are intended to be used as aid and assistance in the
production of original assessment rolls by property appraisers. The guidelines do not have
the force or effect of law. Within the scope of their authority and when appropriate, value
adjustment boards and special magistrates may consider these guidelines in the
administrative review of assessments.
Florida Real Property Appraisal Guidelines (FRPAG), 2002
https://floridarevenue.com/property/Documents/FLrpg.pdf
Tangible Personal Property Appraisal Guidelines, 1997
https://floridarevenue.com/property/Documents/TPPGuidelines.pdf
Classified Use Real Property Guidelines, Standard Assessment Procedures and Standard
Measures of Value, Agricultural Guidelines, 1982
https://floridarevenue.com/property/Documents/FLag.pdf
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Reference Materials Including Guidelines for Consideration by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised September 2022
Department's Training For Value Adjustment
Boards And Special Magistrates
Value Adjustment Board Training:
http://floridarevenue.com/property/Pages/VAB Training.aspx
Information and instructions for receiving the Department's value adjustment
board training specified in section 194.035(3), F.S. The Department provides
this training to comply with section 194.035, Florida Statutes. The
information in this training is not a rule under the laws governing the Florida
Administrative Code and does not have the force or effect of law. It contains
information about the law, along with the Department's observations,
explanations, examples, and recommendations, and its purpose is to assist
boards, board attorneys, and special magistrates in performing their duties
consistently with Florida law.
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it.
0 06/01/2015
is Value Adjustment Board (VAB) Checklist
,,,
Organizational Meeting of the VAB
FLORIDA (Rule 12D-9.013, F.A.C.)
This checklist is a guide to help VAB clerks make sure that the VAB performs all the required actions and
responsibilities specified in the Florida Department of Revenue's Rule 12D-9.013, Florida Administrative Code.
The VAB:
El Held at least one organizational meeting before VAB hearings started.
❑ Gave reasonable notice of every organizational meeting as s. 286.011, F.S., and other provisions of law
require, including the:
❑ Date,time,and location of the meeting.
O Purpose of the meeting.
❑ Advice that any person who anticipates that he or she will appeal a decision of the VAB should make sure a
verbatim record of the proceeding is made(see s. 286.0105, F.S.).
At this organizational meeting, the VAB:
❑ Regarding private board legal counsel: ❑ Decided to impose a petition filing fee (of no
❑ Appointed or ratified legal counsel as the first more than $15)for the current year by adopting
action at the meeting (see s. 194.015, F.S.). or ratifying a resolution to impose it (see s.
194.013, F.S.).
❑ Introduced every VAB member and VAB clerk
staff and provided their contact information. ❑ Discussed general information on:
❑ Florida's property tax system.
❑ Appointed or ratified special magistrates (if the
VAB is using them for this year). ❑ Roles of participants in this system.
0 How taxpayers can participate in this system.
❑ Made available to everyone (VAB-related ❑ Property taxpayer rights.
persons and the public):
CI Rule Chapter 12D-9, F.A.C. (Requirements for CI
it has local administrative procedures and
Value Adjustment Boards in Administrative forms:
Reviews; Uniform Rules of Procedure for ❑ Discussed the new or revised procedures and
Hearings Before Value Adjustment Boards). forms.
❑ Rule Chapter 12D-10, F.A.C. (Value Adjustment ❑ Took testimony on these procedures and forms.
Board). ❑ Adopted or ratified the procedures and forms.
❑ All"guidelines"documents adopted by Rule ❑ Made these local procedures and forms
Chapter 12D-51, F.A.C. (Standard Assessment available to the public, including on the VAB
Procedures and Standard Measures of Value; clerk's website.
Guidelines).
❑ Requirements of Florida's Government in the ❑ Announced a tentative schedule for its required
Sunshine and open government laws and where activities based on these considerations:
to find the manual on Government in the ❑ The number of petitions filed.
Sunshine.
❑ The possibility that activities might have to be
❑ Chapters 192, 193, 194, and 195 of the Florida rescheduled.
Statutes(see s. 194.011, F.S.).
❑ The requirement that the VAB continue in
session until it has heard all petitions(see s.
194.032, F.S.).
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gi
Value Adjustment Board (VAB) Checklist 06/01/2015
Prehearing
(Rule 12D-9.014, F.A.C.)
FLORIDA
Prehearing Actions That VAB Legal Counsel Must Verify
(see Rule 12D-9.014(1)(a)—(m), F.A.C.)
VAB Structure and Requirements Preparing Special Magistrates or the VAB
❑ The VAB complied with s. 194.015, F.S., in that: Members to Hear Petitions
❑ The composition of the VAB met the law's ❑ If the VAB will use special magistrates to hear
requirements. petitions, the VAB:
❑ No member represented other government ❑ Verified the qualifications of every special
entities or taxpayers in any administrative or magistrate.
judicial review of property taxes. ❑ Selected every special magistrate:
❑ No citizen member was a member or employee ❑ Based solely on proper experience and
of a taxing authority during his or her service on qualifications.
the VAB.
❑ Without influence from the property
❑ The VAB appointed legal counsel as provided appraiser or any petitioner.
in and according to the requirements of s. ❑ Verified that every special magistrate received
194.015, F.S. the Florida Department of Revenue(DOR)
❑ The VAB reviewed all VAB and special training and provided a certificate.
magistrate procedures and forms to make sure ❑ Verified that every special magistrate with less
they complied with Chapter 194, F.S., and Rule than five years of required experience:
Chapter 12D-9, F.A.C. ❑ Successfully completed DOR's training,
including updates.
For All VAB Meetings, the VAB ❑ Passed the training exam.
❑ Provided reasonable notice as s. 286.011, F.S., ❑ Received certification.
requires. ❑ If the county does not use special magistrates:
❑ Made sure that it held every meeting as ❑ Every VAB member received DOR's training.
provided by law. ❑ Or the VAB's legal counsel received DOR's
For Any Organizational Meeting, the VAB training.
❑ Provided the Florida Department of Revenue's Notification to All Municipalities Affected by
uniform VAB procedures, as adopted in Rule Filed VAB Petitions
Chapter 12D-9, F.A.C., at the organizational
meeting. ❑ The VAB has given notice to the chief executive
CI Gave copies of these procedures to VAB of every municipality in the county whenever it
members and special magistrates. has taken an appeal about any property in the
municipality, as required by s. 193.116, F.S.
❑ Provided these procedures on the VAB clerk's
website, if the clerk had one. General Compliance
❑ The VAB complied with all other requirements
of Chapter 194, F.S., and Rule Chapter 12D-9,
F.A.C.
Prehearing Requirements for the VAB Clerk
(see Rule 12D-9.014(1) and (2), F.A.C.)
❑ I notified the VAB's legal counsel and the VAB's
❑ I did not allow the holding of any scheduled chair of any actions which the VAB needs to
hearings on petitions until the VAB legal comply with subsection (1) of Rule 12D-9.014,
counsel had verified that the VAB had met all F.A.C.
requirements of Chapter 194, F.S., and Rule
Chapter 12D-9, F.A.C.
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Taxpayer Brochure
Petitions to the Value Adjustment Board
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Value Adjustment Boards How to File Your Petition
Each county has a value adjustment board (VAB). You must file the completed petition with the VAB
The VAB has five members: two from the county's clerk by the deadlines in the table below and pay any
board of commissioners, one from the county's filing fee. If you miss the filing deadline, please
school board, and two citizens. contact the clerk about the late filing. If your petition
Many counties use special magistrates to conduct is complete,the clerk will acknowledge receiving the
hearings and recommend decisions to the VAB. The petition and send a copy of the petition to the property
VAB makes all final decisions. Special magistrates appraiser.
may review property valuation and denials of The petition form and all other VAB forms are
exemptions, classifications, deferrals, and change of available on the department's website:
ownership or control determinations. http://floridarevenue.com/property/Paqes/Forms.aspx.
Before You File a Petition Petition forms are also available from the property
appraiser or clerk in your county.
Request an informal conference with your property Time Frames to File Your Petition
appraiser and file an appeal to your VAB if you
disagree with the: Assessment Appeal: Within 25 days after the
• assessment of your property's value. property appraiser mails your Notice of Proposed
• denial of an exemption or classification. Property Taxes (TRIM notice), usually in mid-August
• denial of a tax deferral. Exemption or Classification Appeal: Within 30
• portability decision. days after the property appraiser mails the denial
• determination of a change in ownership or notice. The property appraiser must mail all denial
control or a qualifying improvement. notices by July 1.
• denial of tax abatements under section Tax Deferral Appeal: Within 30 days after the tax
197.318, Florida Statutues collector mails the denial notice
Portability Appeal: Within 25 days after the
You can request a conference, file an appeal, or do property appraiser mails your TRIM notice
both at the same time. Most property appraisers have Change of Ownership or Control Appeal: Within
websites where you can search for records on your 25 days after the property appraiser mails your TRIM
property, or you can contact or visit their office. notice.
In hearings before a VAB you may represent yourself, Paying Your Taxes
seek assistance from a family member or friend, an
attorney, licensed real estate appraiser or broker, Florida law requires the VAB to deny a petition in writing
certified public accountant or employee of an affiliated by April 20 if the taxpayer does not make a required
entity. (s. 194.034, F.S.) payment before the taxes become delinquent. (s.
If someone who is not a licensed professional 194.014)(1)(c))
represents you, you must sign the petition or provide For petitions on the value, including portability,the
written authorization or power of attorney for your required payment must include:
representative. • All of the non-ad valorem assessments.
Florida law sets the deadlines for filing a petition. • A partial payment of at least 75 percent of the
These deadlines do not change, even if you choose ad valorem taxes.
to discuss the issue with your appraiser. The VAB • Less applicable discount under section
may charge up to$15 for filing a petition. 197.162, Florida Statutes.
VAB Hearing Deadlines For petitions on the denial of an exemption or
classification or based on an argument that the property
Days Before the Hearing was not substantially complete on January 1,the
payment must include:
25 VAB notifies taxpayer of hearing time • All of the non-ad valorem assessments.
15 Taxpayer gives evidence to appraiser • The amount of the tax that the taxpayer
*See exchange of evidence section. admits in good faith to owe.
7 Appraiser gives evidence to taxpayer • Less applicable discounts under section
197.162, Florida Statutes.
After You File Your Petition
You will receive a notice with the date, time, and
location of your hearing at least 25 days before your
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hearing date. You can reschedule your hearing once After the Hearing
for good cause (s. 194.032(2), F.S.) If rescheduled,
the clerk will send notice at least 15 days before the If a special magistrate heard your petition, the
rescheduled hearing. magistrate will provide a written recommendation to
the clerk. The clerk will send copies to the property
Exchange of Evidence
appraiser and you.
At least 15 days before your hearing, you must give All meetings of the VAB are open to the public.
the property appraiser a list and summary of The clerk will notify you of the VAB's final decision.
evidence with copies of documentation that you will The decision notice will explain whether the VAB
present at the hearing. made any changes. It will list the information that
If you want the property appraiser to give you a list the VAB considered, as well as the legal basis for
and summary of the evidence and copies of the decision.
documentation that he or she will present at the
hearing, you must ask in writing. The property The VAB must issue all final decisions within 20
appraiser must provide the information to you at least calendar days of the last day it was in session.
seven days before the hearing. If the property You may file a lawsuit in circuit court if you do not
appraiser does not provide it, you can ask the clerk to agree with the VAB's decision.
reschedule the hearing to a later date.
You may still be able to present evidence, and the Property Tax Rates
VAB or special magistrate may accept your evidence,
even if you did not provide it earlier. Also, if you can Local Taxing Authorities
show good cause to the clerk for why you couldn't Taxing authorities set property tax rates.They may include a
provide the information within the 15 day timeframe city,county,school board,or water management or other
but the property appraiser is unwilling to agree to a special district.They hold advertised public hearings and
shorter time for review, the clerk can reschedule the invite the public to comment on the proposed tax rate.
hearing to allow time for the evidence exchange.
If the property appraiser asked you in writing for
specific evidence that you had but refused to provide, Deferral of Tax Payments
you cannot use the evidence during the hearing.
County Tax Collector
The Department of Revenue's website has more
information about the value adjustment board and This office sends tax bills,collects payments,approves
contact information for county officials, deferrals,and sells tax certificates on properties with
htt.://floridarevenue.com/.ro.e /Pa.es/Home.as.x delinquent taxes.They answer questions about payment
options and deferrals.
At the Hearing
You and the property appraiser will have an Property Value or Exemptions
opportunity to present evidence. The VAB should County Property Appraiser
follow the hearing schedule as closely as possible to
ensure that it hears each party. Property appraisers establish the value of your property
You or the property appraiser may ask the VAB to each year as of January 1.They review and apply
swear in all witnesses at your hearing. exemptions,assessment limitations,and classifications that
may reduce your property's taxable value.
If your hearing has not started within two hours
after it was scheduled, you are not required to wait.
Tell the chairperson that you are leaving, and the
clerk will reschedule your hearing. Appeals
County Value Adjustment Board (VAB)
The VAB hears appeals regarding exemptions,
classifications,property assessments,tax deferrals,
homestead portability,and change of ownership or control or
and qualifying improvement determinations.
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Reference Materials Including Guidelines for Consideration by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised September 2022
Links to Internet Resources
Value Adjustment Board Training:
http://floridarevenue.com/property/Pages/VAB Training.aspx
Attorney General Opinions: http://myfloridalegal.com/ago.nsf/Opinions
Government-in-the-Sunshine Manual:
http://myfloridalegal.com/sun.nsf/sunmanual
Value Adjustment Board forms:
http://floridarevenue.com/property/Pages/Forms.aspx#1 1
Taxpayer Guide to Petitions to the Value Adjustment Board:
http://floridarevenue.com/property/Documents/pt 101.pdf
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