Loading...
2025 VAB Agenda 08/18/2025 (Backup Documents)Property Tax Oversight Informational Bulletin Increased Filing Fee for Petitions Filed with the Value Adjustment Board July 2, 2025 PTO 25-01 Effective July 1, 2025, section 8 of HB 7031, first applies to the 2025 property tax roll and amends section 194.013, F.S., to increase the maximum filing fee that a value adjustment board (VAB) may impose to file a petition with the VAB from $15 to $50 per parcel. The filing fee cannot exceed $50 for each separate parcel of property covered in the VAB petition. Affected Rules The following rules will be affected based on the law change. • Rule 12D-9.013, F.A.C., Organizational Meeting of the Value Adjustment Board • Rule 12D-9.015, F.A.C., Petition; Form and Filing Fee The following rule, which implements subsection 193.155(8)(j), F.S., which has the non refundable $15 fee and is “notwithstanding s. 194.013” will not be affected based on the law change. • Rule 12D-8.0065, F.A.C., Transfer of Homestead Assessment Difference; “Portability”; Sworn Statement Required; Denials; Late Applications Information about the status of the Department’s rulemaking is available at https://floridarevenue.com/rules. Questions This bulletin is provided by the Department of Revenue for your general information. Send any questions by email DORPTO@floridarevenue.com. Reference The full text of House Bill 7031 is available at https://www.flsenate.gov/Session/Bill/2025/7031. Implementing Date This law is effective on July 1, 2025, and first applies to the 2025 tax roll. Property Tax Oversight Informational Bulletin New Provisions Regarding Exchange of Evidence In Value Adjustment Board Proceedings, Effective September 1, 2025. July 2, 2025 PTO 25-02 The Florida Legislature has passed section 7 of House Bill 7031, that sets out new provisions regarding exchange of evidence in value adjustment board (VAB) proceedings, effective September 1, 2025. Important information: The new provisions regarding exchange of evidence have an effective date of September 1, 2025. After amendment by the bill, sections 194.011(4) and (5)(a), F.S. will read: (4)(a) At least 15 days before the hearing the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. (b) At least 15 No later than 7 days before the hearing, if the petitioner has provided the information required under paragraph (a), and if requested in writing by the petitioner, the property appraiser shall provide to the petitioner a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. The evidence list must contain the property appraiser’s property record card. Failure of the property appraiser to timely comply with the requirements of this paragraph shall result in a rescheduling of the hearing. (5)(a) The department shall by rule prescribe uniform procedures for hearings before the value adjustment board which include requiring: 1. Procedures for the exchange of information and evidence by the property appraiser and the petitioner consistent with subsection (4) and s. 194.032. 2. That the value adjustment board hold an organizational meeting for the purpose of making these procedures available to petitioners. The amendments will affect several existing forms. The Department will be preparing updates to existing forms and developing additional forms for use to implement the legislative changes beginning September 1, 2025. Forms affected include the Form DR-486 series relating to filing petitions, and Form DR-481 relating to Notice of Hearing. As this is a very short time frame to implement these law changes, the Department is providing this communication so VAB personnel can review information for petitioners and be ready to begin updates as necessary to implement the effective September 1 law changes. Bulletin PTO 25-02 July 2, 2025 Page 2 of 2 The Department will contact VAB clerks and VAB attorneys in advance of September 1 to both gather and provide additional information as the implementation proceeds, so that required procedures will be in place by September 1. The legislation, HB 7031, can be accessed here: https://www.flsenate.gov/Session/Bill/2025/7031/BillText/er/PDF All questions, comments and requests for information should be sent to: VAB@floridarevenue.com. Property Tax Oversight Informational Bulletin Assessment of Citrus Packinghouse and Processor Equipment Rendered Unused Due to Citrus Greening July 9, 2025 PTO 25-03 The 2025 Florida Legislative Session enacted Chapter 2025-208, Laws of Florida, effective June 30, 2025. Section 3 of the law amends section 193.4516, Florida Statutes, to provide that for the 2025 tax roll only, tangible personal property (“TPP”) owned and operated by a citrus packinghouse or processor is deemed to have a market value no greater than its salvage value if the TPP is no longer used in the operation of the facility due to citrus greening. The Department has prepared a suggested form that taxpayers may use as the 2025 application for the salvage value assessment pursuant to s. 193.4516, F.S. The filing deadline with the property appraiser is August 1, 2025. The suggested form is available on the Department’s forms page. The Department has prepared a second suggested form that property appraisers may use as a notice of denial of the application to send to the applicant. The suggested form is available on the Department’s forms page. If the property appraiser denies the assessment pursuant to s. 193.4516, F.S., the taxpayer can petition the value adjustment board pursuant to ss. 193.4516(4) and194.011(3), F.S., to request the TPP be assessed at salvage value according to the statute. Taxpayers must complete and file Petition to The Value Adjustment Board - Request for Hearing (Form DR-486) with the value adjustment board clerk. The statute provides that such petition must be filed on or before the 25th day after the mailing by the property appraiser during the 2025 calendar year of the notice required under s. 194.011(1), F.S. Suggested Forms • [Suggested Form] Application for Assessment of Citrus Packinghouse and Processor Equipment Unused Due to Citrus Greening • [Suggested Form] Notice of Disapproval of Application for Assessment of Citrus Packinghouse and Processor Equipment Unused Due to Citrus Greening Questions This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2025-208, Laws of Florida), which amends section 193.4516, F.S., is available at http://laws.flrules.org/2025/208. Implementing Date The implementing law is effective June 30, 2025, and applies retroactively to January 1, 2025. Property Tax Oversight Informational Bulletin Offset of Reductions in Ad Valorem Tax Revenue from Refunds Due to a Catastrophic Event July 25, 2025 PTO 25-04 The 2025 Florida Legislature appropriated $500,000 dollars for the fiscal year 2025-2026 from the General Revenue Fund to the Department of Revenue for distribution to affected taxing jurisdictions in fiscally constrained counties, as defined in section 218.67(1), Florida Statutes (F.S.). The funds are appropriated to offset reductions in ad valorem tax revenue experienced by fiscally constrained counties due to taxpayer refunds made in accordance with section 197.319, F.S., for property rendered uninhabitable by a catastrophic event. See Chapter 2025-208, section 100, Laws of Florida, effective upon becoming law, June 30, 2025. To participate in the distribution of the appropriated funds to offset reductions in ad valorem tax revenue, taxing jurisdictions in fiscally constrained counties must apply to the Department by October 1, 2025. The Department adopted application Form DR-5006, Application to Offset Total Reductions in Ad Valorem Tax Revenue from Refunds Due to a Catastrophic Event by emergency rule. The application should be submitted along with any documentation supporting the taxing jurisdiction’s reduction in ad valorem tax revenue including a copy of the Form DR- 522, Report of Total Reductions in Taxes From Catastrophic Events, as reported by the county tax collector under s. 197.319, F.S. This form lists the taxing jurisdiction’s total reductions in ad valorem tax revenues. After the October 1, 2025, application deadline, the Department will review all submitted Form DR-5006’s. After review of all completed applications and supporting documentation, the Department will distribute the appropriated funds as quickly as possible to affected taxing jurisdictions. Affected Rule and Form Form DR-5006, Application to Offset Total Reductions in Ad Valorem Tax Revenue From Refunds Due to a Catastrophic Event. The emergency rule adopting Form DR-5006 is available here. Questions This bulletin is provided by the Department of Revenue for your general information. Send any questions by email DORPTO@floridarevenue.com. Reference The full text of Chapter 2025-208, Laws of Florida, is available at https://laws.flrules.org/2025/208. Implementing Date The implementing law is effective upon becoming law, June 30, 2025. Property Tax Oversight Informational Bulletin Agricultural Lands in a State or Federal Eradication Program August 13, 2025 PTO 25-05 Effective June 30, 2025, section 5 of Chapter 2025-208, Laws of Florida (HB 7031), amends paragraph 193.461(7)(a), F.S., to increase the length of time from five years to ten years that state lands classified as agricultural and taken out of production by a state or federal eradication or quarantine program, including the Citrus Health Response Program, must be assessed at a de minimis value of up to $50 per acre after the date of execution of a compliance agreement between the landowner and Department of Agriculture and Consumer Services or a federal agency. Section 6 of Chapter 2025-208, Laws of Florida, is created to state that amendments made to section 193.461(7), F.S., apply to agricultural lands that were taken out of production and are eligible to receive a de minimis assessment on or after July 1, 2025. Questions This bulletin is provided by the Department of Revenue for your general information. Send any questions by email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2025-208, Laws of Florida), which amends section 193.461, F.S., is available at https://laws.flrules.org/2025/208. Implementing Date This law is effective on June 30, 2025, and first applies to the 2026 tax roll. Property Tax Oversight Informational Bulletin Calculation of Refunds on the Overpayment of Ad Valorem Taxes; Proceedings Before Value Adjustment Board August 13, 2025 PTO 25-06 Effective July 1, 2025, section 9 of Chapter 2025-208, Laws of Florida (HB 7031), amends subsection 194.014(2), F.S., to state that if the value adjustment board or property appraiser determines a refund is due to a petitioner on overpaid taxes timely paid as a required good faith payment, the overpaid amount accrues interest at an annual percentage rate equal to the bank prime loan rate on July 1, or the first business day thereafter, of the tax year, beginning on the day the taxes would have become delinquent pursuant to section 197.333, F.S. until a refund is paid. This amendment clarifies that the overpaid taxes are taxes which were paid in excess of the amount determined to be owed, and are therefore not delinquent. The calculation for determining the refund of overpaid taxes should use the date the amount of original taxes paid would have become delinquent. Questions This bulletin is provided by the Department of Revenue for your general information. Send any questions by email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2025-208, Laws of Florida), which amends section 194.014(2), F.S., is available at https://laws.flrules.org/2025/208 Implementing Date Under section 101, this implementing law is effective July 1, 2025, and first applies to the 2025 tax roll. Property Tax Oversight Informational Bulletin Electronic Appearances at the Value Adjustment Board (VAB) August 13, 2025 PTO 25-07 Effective January 1, 2026, section 10 of Chapter 2025-208, Laws of Florida (HB 7031), amends paragraph 194.032(2)(a),(b), F.S. to require that if the county has not opted out, the VAB clerk must provide information on the notice of hearing for petitioners to appear before the value adjustment board (VAB) or a special magistrate via electronic means or other communication equipment. Requests to appear electronically must be made in writing by the petitioner to the value adjustment board clerk at least ten calendar days prior to the date of the hearing and the clerk must ensure all parties are notified of the written request. The VAB must ensure that all equipment is adequate, functional for allowing clear communication among participants, and for creation of legally required hearing records. The hearing must remain open to the public by allowing members of the public to join electronically or attend in person at the location of the VAB. The VAB must establish a uniform method for swearing in witnesses, receiving and presenting evidence, before, during or after the hearing, and placing testimony on the record. All evidence formats must be such that can be viewed, printed, and archived. Counties with a population of less than 75,000 may opt out of providing electronic hearings and the VAB clerk must promptly notify any petitioner requesting an electronic hearing of the county’s opt out. Affected Forms The following forms will be affected based on the law change. • Form DR-481, Value Adjustment Board Notice of Hearing • Form DR-486, Petition to the Value Adjustment Board Request for Hearing • Form DR-486PORT, Petition to the Value Adjustment Board Transfer of Homestead Assessment Difference Request for Hearing • Form PT-101 Taxpayer Guide on Petitions to the Value Adjustment Board Rulemaking Rules 12D-9.026 Procedures for Conducting a Hearing by Electronic Media, 12D-9.019 Scheduling and Notice of a Hearing and 12D-16.002, F.A.C., Index to Forms, will be addressed through rulemaking to reflect the law change. Information about the status of the Department’s rulemaking is available at https://floridarevenue.com/rules. Questions This bulletin is provided by the Department of Revenue for your general information. Send any questions by email DORPTO@floridarevenue.com. Bulletin PTO 25-07 August 13, 2025 Page 2 of 2 Reference The full text of the implementing law (chapter 2025-208, Laws of Florida), which amends section 194.032, F.S., is available at https://laws.flrules.org/2025/208. Implementing Date This law is effective on January 1, 2026, and first applies to hearings on the 2025 tax roll on and after that date. Property Tax Oversight Informational Bulletin Deadline to File Suit in Circuit Court Post Value Adjustment Board Decision August 13, 2025 PTO 25-08 Effective July 1, 2025, sections 11 and 12 of Chapter 2025-208, Laws of Florida (HB 7031), amend section 194.171(2), F.S. Beginning with 2026 tax roll, a taxpayer who receives a final action by the value adjustment board, may file a circuit court lawsuit within 30 days after the property appraiser recertifies the tax roll under section 193.122(3), F.S., even if the usual deadline under section 194.171(2)(a), F.S. has passed, if the tax roll has been extended under section 193.323, F.S. Questions This bulletin is provided by the Department of Revenue for your general information. Send any questions by email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2025-208, Laws of Florida), which amends section 194.171, F.S., is available at https://laws.flrules.org/2025/208 Implementing Date Under section 101, this law is effective on July 1, 2025, and first applies to the 2026 tax roll. Property Tax Oversight Informational Bulletin Ad Valorem Taxation of Leased Flight Simulation Training Devices August 13, 2025 PTO 25-09 Effective July 1, 2025, sections 13 and 14 of Chapter 2025-208, Laws of Florida (HB 7031), amend subsection 196.012(6), F.S., beginning with the 2026 tax roll. For purposes of determining ownership under section 196.012, F.S. or section 196.199(5), F.S., flight simulators qualified by the Federal Aviation Administration, and related equipment and software necessary for the operation of such training devices, subject to a lease are deemed owned by a governmental entity and not the lessee if the devices revert to the governmental entity at the end of the lease, and the lease is approved in writing by the governing body of the governmental entity. Questions This bulletin is provided by the Department of Revenue for your general information. Send any questions by email DORPTO@floridarevenue.com. Reference The full text of the implementing law (Chapter 2025-208, Laws of Florida), which amends section 196.012, F.S., is available at https://laws.flrules.org/2025/208 Implementing Date Under section 101, this law is effective on July 1, 2025, and first applies to the 2026 tax roll. Property Tax Oversight Informational Bulletin Affordable Housing Property Exemption Multifamily Project August 13, 2025 PTO 25-10 Effective July 1, 2025, Section 15 of Chapter 2025-208, Laws of Florida (HB 7031), amends sub-paragraph 196.1978(3)(o)7., F.S., to provide that property in a multifamily project that previously received an exemption pursuant to sub-subparagraph (d)(1)a. before a taxing authority elects to adopt or renew an ordinance or resolution not to exempt affordable housing property, may continue receiving the exemption for each subsequent consecutive year the same owner or each successive owner applies for and is granted the exemption. Section 196.1978(4)(b)3., F.S., is amended to add a housing finance authority subject to part IV of chapter 159 to the list of entities permitted to contract under a land use restriction agreement with an affordable housing provider. The agreement must have a penalty provision for early termination and ceasing to provide affordable housing under the agreement, that is equal to 100 percent of the total amount financed by the housing finance authority pursuant to part IV of chapter 159. Affected Form The following form will be affected based on the law change. • Form DR-504AFH, Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property Rulemaking Rule 12D-16.002, F.A.C., Index to Forms, will be addressed through rulemaking to reflect the law change. Information about the status of the Department’s rulemaking is available at https://floridarevenue.com/rules. Questions This bulletin is provided by the Department of Revenue for your general information. Send any questions by email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2025-208, Laws of Florida), which amends section 196.1978, F.S., is available at https://laws.flrules.org/2025/208. Implementing Date Under section 101, this law is effective on July 1, 2025, and first applies to the 2026 tax roll. Property Tax Oversight Informational Bulletin Affordable Housing Property Exemption Land Leased From a Housing Finance Authority and From a Nonprofit August 13, 2025 PTO 25-11 Effective January 1, 2026, sections 16 and 17 of Chapter 2025-208, Laws of Florida (HB 7031), amends subparagraphs 196.1978(1)(b)1, 2, and 4 F.S., and adds that land leased by a nonprofit from a housing finance authority under part IV of chapter 159, F.S , is eligible for the affordable housing exemption. The amendment adds that land leased for affordable housing and assigned or subleased from a nonprofit to be used as affordable housing by persons meeting certain low-income thresholds, is eligible for the affordable housing exemption. The amendment repeals paragraph (b) of subsection (1) on December 31, 2059. Affected Form The following form will be affected based on the law change. • Form DR-504AFH, Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property Rulemaking Rule 12D-16.002, F.A.C., Index to Forms, will be addressed through rulemaking to reflect the law change. Information about the status of the Department’s rulemaking is available at https://floridarevenue.com/rules. Questions This bulletin is provided by the Department of Revenue for your general information. Send any questions by email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2025-208, Laws of Florida), which amends section 196.1978, F.S., is available at https://laws.flrules.org/2025/208. Implementing Date The implementing law is effective January 1, 2026, and first applies to the 2026 tax roll. Property Tax Oversight Informational Bulletin Affordable Housing Exemption for Properties on State-Owned Lands August 13, 2025 PTO 25-12 Effective July 1, 2025, sections 18 and 19 of Chapter 2025-208, Laws of Florida (HB 7031), creates section 196.19781, F.S., to provide an affordable housing exemption on properties owned by the state, beginning with the 2026 tax roll. Portions of properties with more than 70 units used to provide affordable housing for extremely-low-income to moderate-income individuals (per income limits in s. 420.0004, F.S.) are eligible for an ad valorem tax exemption if: • The land is owned by the state. • There is a lease or restrictive use agreement requiring the property to provide affordable housing for at least 60 years. • The owner or operator of the property applies annually by March 1. The exemption should be applied to the proportionate share of any residential common areas fairly attributable to the portion of the property providing affordable housing, including the land. The property appraiser determines whether an applicant meets all of the statutory requirements and is entitled to an exemption. The property appraiser may request additional information necessary to make the determination. If a property fails to provide at least 70 affordable housing units as of January 1 of any year, it becomes ineligible for the exemption for that year. If the property appraiser determines that for any year during the immediate previous 10 years a property was not entitled to an exemption: • The property appraiser must serve the operator a notice of intent to record a tax lien against any property owned by the operator in the county • Any property owned by the operator in this state is subject to the taxes exempted by the improper exemption, plus a penalty of 50 percent of the unpaid taxes for each year and interest at a rate of 15 percent per year. • A penalty or interest may not be assessed against a property improperly receiving the exemption, if the exemption was improperly granted as a result of a clerical mistake or an omission by the property appraiser. Affected Forms The following forms will be affected based on the law change. • DR-403V, The 20xx Revised Recapitulation of the Ad Valorem Assessment Roll Parcels and Accounts • DR-403EB, The 20xx Ad Valorem Assessment Rolls Exemption Breakdown of ___ County, Florida • DR-489V, The 20xx Preliminary Recapitulation of the Ad Valorem Assessment Roll Value Data Bulletin PTO 25-12 August 13, 2025 Page 2 of 2 • DR-489EB, The 20xx Ad Valorem Assessment Rolls Exemption Breakdown of ___ County, Florida Rulemaking Rule 12D-16.002, F.A.C., Index to Forms, will be addressed through rulemaking to reflect the law change. Information about the status of the Department’s rulemaking is available at https://floridarevenue.com/rules. Questions This bulletin is provided by the Department of Revenue for your general information. Send any questions by email to DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 25-208, Laws of Florida), which creates section 196.19781, F.S., is available at https://laws.flrules.org/2025/208. Implementing Date Under section 101, this law is effective on July 1, 2025, and first applies to the 2026 tax roll. Property Tax Oversight Informational Bulletin Exemption for Affordable Housing on Governmental Property August 13, 2025 PTO 25-13 Effective July 1, 2025, section 20 of Chapter 2025-208, Laws of Florida (HB 7031), creates section 196.19782, F.S. Beginning with the 2026 tax roll, portions of property in a multifamily project are considered used for a charitable purpose and eligible to receive an ad valorem property tax exemption if portions of the property: • provide affordable housing to persons or families meeting certain low-income requirements, • are within a newly constructed multifamily project containing more than 70 units dedicated to housing persons or families meeting certain low-income requirements, and • are located on real property owned by a governmental entity and subject to a lease or restrictive use agreement requiring to be leased for at least 30 years for the purpose of and predominant use of providing affordable housing. The exemption must be applied for by the lessee on a form prescribed by the Department of Revenue by March 1, beginning in 2026. The property appraiser may request additional information necessary to make the determination. The property appraiser shall exempt the assessed value of the units in multifamily projects meeting the requirements of this section. In the valuation, the property appraiser must include the proportionate share of the residential common areas fairly attributable to each unit, including the land. If a property fails to provide at least 70 affordable housing units as of January 1 of any year, it becomes ineligible for the exemption in that year. If the property appraiser determines that for any year during the immediate previous 10 years a person was not entitled to an exemption: • The property appraiser must serve the person a notice of intent to record a tax lien against any property owned by that person in the county and the property must be identified in the notice. • Any property owned by the taxpayer in this state is subject to the taxes exempted by the improper exemption, plus a penalty of 50 percent of the unpaid taxes for each year and interest at a rate of 15 percent per year. • A penalty or interest may not be assessed against a property owner improperly receiving the exemption, if the exemption was improperly granted as a result of a clerical mistake or an omission by the property appraiser. Section 196.19782, F.S. is repealed December 31, 2061. Bulletin PTO 25-13 August 13, 2025 Page 2 of 2 Affected Form The following form will be affected based on the law change. • Form DR-504AFH, Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property Rulemaking Rule 12D-16.002, F.A.C., Index to Forms, will be addressed through rulemaking to reflect the law change. Information about the status of the Department’s rulemaking is available at https://floridarevenue.com/rules. Questions This bulletin is provided by the Department of Revenue for your general information. Send any questions by email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2025-208, Laws of Florida), which creates section 196.19782, F.S., is available at https://laws.flrules.org/2025/208. Implementing Date Under section 101, this law is effective on July 1, 2025, and first applies to the 2026 tax roll. Property Tax Oversight Informational Bulletin Educational Property Exemption Gold Seal Quality Child Care Facility August 13, 2025 PTO 25-14 Effective July 1, 2025, sections 21 and 22 of Chapter 2025-208, Laws of Florida (HB 7031), amends section 196.198, F.S. Beginning with the 2026 tax roll, any portion of real property used by a child care facility that has achieved Gold Seal Quality status under section 1002.945, F.S., is considered owned by the facility and used for an educational purpose if under a lease agreement the facility operator is responsible for payment of ad valorem taxes. The owner of the property is required to disclose to the child care facility lessee the total amount of the tax benefit derived from the exemption and how the owner plans to ensure the operator receives the benefit. Questions This bulletin is provided by the Department of Revenue for your general information. Send any questions by email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2025-208, Laws of Florida), which amends section 196.198, F.S., is available at https://laws.flrules.org/2025/208. Implementing Date Under section 101, this law is effective on July 1, 2025, and first applies to the 2026 tax roll. Property Tax Oversight Informational Bulletin Changes to Homestead Property Square Footage Thresholds for Reassessments After Misfortune or Calamity Damage or Destruction August 13, 2025 PTO 25-15 Effective upon becoming law June 26, 2025, section 4 of Chapter 2025-190, Laws of Florida (SB 180), first applies to the 2026 property tax roll and amends subsection 193.155(4), F.S., to increase the square footage limits that would trigger a reassessment of homestead property due to changes, additions, or improvements that replace all or a portion of property damaged or destroyed by misfortune or calamity. The property may not be reassessed at just value if: • The new or improved square footage does not exceed 130% (increased from 110%) of the square footage of the homestead property before the damage or destruction, or • The total square footage of the homestead property after all changes or improvements does not exceed 2,000 square feet (increased from 1,500 square feet). Questions This bulletin is provided by the Department of Revenue for your general information. For questions, please email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2025-190, Laws of Florida), which amends section 193.155(4), F.S., is available at https://laws.flrules.org/2025/190. Implementing Date Under section 30 of the bill, the implementing law is effective June 26, 2025, and first applies to the 2026 property tax roll. Property Tax Oversight Informational Bulletin Transfers of Homestead Property into a Community Property Trust August 13, 2025 PTO 25-16 Effective June 20, 2025, section 6 of Chapter 2025-159, Laws of Florida (SB 262), creates subsection 763.151(3), F.S. This new subsection provides that transferring homestead property into a community property trust is not a change of ownership for the purpose of reassessing the value of the homestead property. Instead, the transfer qualifies as a change or transfer of legal or equitable title between spouses as described in subparagraph 193.155(3)(a)2., F.S. Questions This bulletin is provided by the Department of Revenue for your general information. Send any questions by email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2025-209, Laws of Florida), which amends section 194.032, F.S., is available at https://laws.flrules.org/2025/159. Implementing Date This law is effective on June 20, 2025, and is remedial and applies to trusts created before, on, or after the effective date of this act. Property Tax Oversight Informational Bulletin Value Adjustment Boards New Exchange of Evidence Procedures Required Effective September 1, 2025 August 13, 2025 PTO 25-17 Legislation enacted in 2025 amended section 194.011(4)(b), F.S., effective September 1, 2025, to require the property appraiser, at least 15 days before the hearing, to provide to the petitioner a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. Effective September 1, 2025, this requirement replaces the requirement that the property appraiser provide the information no later than 7 days before the hearing, if the petitioner has provided the information required under paragraph (4)(a), and if requested in writing by the petitioner. Florida Statutes now require both the petitioner and the property appraiser to provide their evidence to each other, without any preconditions. The legislation amended subsection 194.011(5)(a), F.S., to provide for inclusion of procedures, for the exchange of information and evidence by the property appraiser and the petitioner consistent with subsection 194.011(4), in Department rules prescribing uniform procedures for hearings before the value adjustment board. This amendment to the procedures for exchange of information and evidence by the property appraiser and the petitioner is included in the requirement that the value adjustment board hold an organizational meeting for the purpose of making these procedures available to petitioners. See Chapter 2025-208, Section 7, Laws of Florida (HB 7031), effective September 1, 2025. The Department is in the process of reviewing rules, forms, and other materials affected by this legislation so that this information will be available when this law becomes effective September 1, 2025. Affected Forms The following forms will be affected based on the law change.  Form DR-481, Value Adjustment Board Notice of Hearing R. 01/17  Form DR-486, Petition to the Value Adjustment Board Request for Hearing R. 11/23  Form DR-486PORT, Petition to the Value Adjustment Board Transfer of Homestead Assessment Difference Request for Hearing R. 04/18  Form PT-101 Taxpayer Guide on Petitions to the Value Adjustment Board R. 08/24  Form PT-902020 Value Adjustment Board Calendar R. 10/24 Bulletin PTO 25-17 August 13, 2025 Page 2 of 2 Rulemaking Rules 12D-9.020, Exchange of Evidence, 12D-9.025 Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses. and 12D-16.002, F.A.C., Index to Forms, will be addressed through rulemaking to reflect the law change. Information about the status of the Department’s rulemaking is available at https://floridarevenue.com/rules. Questions This bulletin is provided by the Department of Revenue for your general information. Send any questions by email DORPTO@floridarevenue.com. Reference The full text of the implementing law (chapter 2025-208, Laws of Florida), which amends section 194.011, F.S., is available at https://laws.flrules.org/2025/208. Implementing Date This section of law is effective on September 1, 2025, and first applies to the 2025 tax roll. Property Tax Oversight Informational Bulletin Transmittal of New Value Adjustment Board Petition and Notice of Hearing Forms for New Required Exchange of Evidence Procedures Effective September 1, 2025 (including timeline) August 13, 2025 PTO 25-18 This bulletin provides information about new forms for implementing the new evidence exchange, which will be effective September 1, 2025. The forms are marked with revision date “R. 08/25.” New Forms The following forms are being replaced based on the law change:  Form DR-481, Value Adjustment Board Notice of Hearing R. 08/25 replaces R. 01/17.  Form DR-486, Petition to the Value Adjustment Board Request for Hearing R. 08/25 replaces R. 11/23.  Form DR-486PORT, Petition to the Value Adjustment Board Transfer of Homestead Assessment Difference Request for Hearing R. 08/25 replaces R. 04/18.  Form PT-101, Taxpayer Guide on Petitions to the Value Adjustment Board R. 08/25 replaces R. 08/24.  Form PT-902020, Value Adjustment Board Calendar R. 08/7/25 replaces R. 10/24. The new forms are available at https://floridarevenue.com/property/Pages/Forms.aspx. The following form is a new form for use in 2025 only.  Form DR-486SP, Supplemental Notification 08/25 The new form is available at https://floridarevenue.com/property/Pages/Forms.aspx. Usage of the New Forms  The new forms DR-486 R. 08/25 and DR-486PORT R. 08/25 should be used immediately.  The new Form DR-481 R. 08/25 should be used for all hearings scheduled after September 1, 2025. For hearings after that date, the use of the current Form DR-481 R. 01/17 should be discontinued.  The new Form DR-486SP 08/25 is a remedial form containing information about the new required value adjustment board evidence exchange. This form should be sent immediately to all petitioners who used a previous petition Form DR-486 R. 11/23 or DR-486PORT R. 04/18 who will be scheduled for hearings after September 1, 2025. Because the previous petition Form DR-486 does not contain information about the new required evidence exchange procedure, it is necessary to send the supplemental notification, DR-486SP, so all petitioners receive the same information about the new required evidence exchange procedures, which will be in effect for hearings after September 1, 2025. The new form Bulletin PTO 25-18 August 13, 2025 Page 2 of 2 should be sent immediately to petitioners who will be scheduled for hearings after September 1, 2025 so petitioners receive the information in sufficient time to comply with the new required evidence exchange procedures. Timeline for Implementation of the New Procedures for the Evidence Exchange Before September 1, 2025 If the petitioner used the old petition form, a supplemental notification Form DR-486SP (new form) should be sent immediately to the petitioner to inform them of the new required evidence exchange procedure. September 1, 2025 Hearings should be preceded by Form DR-481 R. 08/25. The old Form DR-481 R. 01/17 should be discontinued for hearings after September 1, 2025. If the petitioner used the old petition form, a supplemental notification Form DR-486SP (new form) should be sent immediately to the petitioner to inform them of the new required evidence exchange procedure. Transition period September 2, 2025 through September 16, 2025 No hearings should be scheduled from September 2, 2025 through September 16, 2025. This transition period is necessary to implement the law’s 15-day evidence requirement that will be effective September 1, 2025, for hearings after that date. If hearings are already scheduled during this period, they should be rescheduled. Hearings in September 2025 Once the transition period is over, hearings can be held starting September 17, 2025. This timing is necessary to implement the law’s new 15-day evidence requirement that will be effective September 1, 2025, for hearings after that date. Organizational Meetings to Publicize New Procedures If the value adjustment board (VAB) has already held an organizational meeting, the VAB should hold another organizational meeting to make these new procedures available to petitioners. This organizational meeting is necessary because the legislation, chapter 2025-208, section 7, Laws of Florida, included the requirement that the VAB hold an organizational meeting for the purpose of making the new procedures for the exchange of information and evidence by the property appraiser and the petitioner consistent with subsection 19 4.011(4), F.S. as amended by the legislation, available to petitioners. Questions The Department of Revenue has provided this bulletin for your general information. Send any questions by email to VAB@floridarevenue.com. Reference The full text of the implementing law (chapter 2025-208, section 7, Laws of Florida), which amends section 194.011, F.S., is available at https://laws.flrules.org/2025/208. Implementing Date This section of law is effective September 1, 2025, and first applies to the 2025 tax roll.