2025 Uniform Policies and Procedures for VAB
Uniform Policies
and Procedures Manual
for
Value Adjustment Boards
Florida Department of Revenue
August 2025
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
i
Introduction
The Uniform Policies and Procedures Manual is available on the Department’s website
at http://floridarevenue.com/property/Pages/VAB.aspx and should be available on the
board clerks’ existing websites. Clerks may provide a working link to the manual on
the Department’s website to satisfy this requirement.
Statutory Requirements:
Section 194.011(5)(b), Florida Statutes, states:
(b) The department shall develop a uniform policies and procedures manual that shall
be used by value adjustment boards, special magistrates, and taxpayers in
proceedings before value adjustment boards. The manual shall be made available, at
a minimum, on the department’s website and on the existing websites of the clerks of
circuit courts.
Rules and Forms:
The Department’s rules and forms for value adjustment boards include:
1. Rule Chapter 12D-9, Florida Administrative Code (F.A.C.), and accompanying forms.
2. Rule Chapter 12D-10, F.A.C.
Rule Chapter 12D-9, F.A.C., is the primary component of the Uniform Policies and
Procedures Manual. Value adjustment boards, board clerks, taxpayers, property
appraisers, and tax collectors are required to follow these rules, as stated in sections
195.027(1) and 194.011(5)(b), Florida Statutes.
The Uniform Policies and Procedures Manual contains:
1. Rule Chapters 12D-9 and 12D-10, F.A.C.
2. Provisions in Florida Statutes that govern value adjustment board procedures
with the rights of taxpayers [Note: This is a compilation from and including
2025 law changes; it is not Official Florida Statutes which has not been
released as of this compilation.]
3. Forms used in the value adjustment board process
4. A notice regarding case law
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Department of Revenue August 2025
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Other sets of documents for use with the Uniform Policies and Procedures
Manual:
1. Other Legal Resources Including Statutory Criteria
This set of compiled documents contains parts of the Florida Constitution, Florida
Statutes, and Florida Administrative Code that are substantive criteria for the
production of original assessments, including exemptions, classifications, and
deferrals.
2. Reference Materials Including Guidelines
This set of compiled documents contains
Taxpayer brochure
Checklists
General description and internet links to:
The Department’s training for value adjustment boards and special
magistrates;
The Florida Real Property Appraisal Guidelines;
The Florida Tangible Personal Property Appraisal Guidelines;
The Florida Agricultural Classified Use Real Property Appraisal Guidelines ;
and
Florida Attorney General Opinions, Government in the Sunshine Manual,
PTO Bulletins and Advisements, and other reference materials.
These materials are not part of the Uniform Policies and Procedures Manual. Each of these
sets of documents contains an introduction that provides orientation on the authority,
content, and use of that respective set.
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
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IMPORTANT NOTE ABOUT CASE LAW
In 2009, the Legislature amended section 194.301, F.S., and created section 194.3015, F.S.
The amendment and new statutory section addresses the use of case law in administrative
reviews of assessments. Value adjustment boards and appraiser special magistrates should
use case law in conjunction with legal advice from the board legal counsel.
“The provisions of this subsection preempt any prior case law that is inconsistent
with this subsection.” See section 194.301(1), F.S.
“It is the express intent of the Legislature that a taxpayer shall never have the burden
of proving that the property appraiser's assessment is not supported by any
reasonable hypothesis of a legal assessment. All cases establishing the every-
reasonable-hypothesis standard were expressly rejected by the Legislature on the
adoption of chapter 97-85, Laws of Florida. It is the further intent of the Legislature
that any cases published since 1997 citing the every-reasonable-hypothesis standard
are expressly rejected to the extent that they are interpretative of legislative intent.”
See section 194.3015(1), F.S.
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Contents
Florida Administrative Code
Chapter 12D-9 Requirements for Value Adjustment Boards in Administrative
Reviews; Uniform Rules of Procedure for Hearings Before Value
Adjustment Boards ….. 1
Chapter 12D-10 Value Adjustment Board ….. 54
Florida Statutes
Chapter 194 Administrative and Judicial Review of Property Taxes (Excerpt) .. 55
Chapter 286 Public Business: Miscellaneous Provisions (Excerpt) ….. 66
VAB Related Forms Prescribed by the Department of Revenue ….. 73
NOTE: These forms are included in numerical order starting at page 73 of this manual. The Table of
Contents below contains groupings of the forms by users.
Individual forms are available for download from:
http://floridarevenue.com/property/Pages/Forms.aspx
Taxpayers/Petitioners Complete and File with the VAB Clerk
DR-485WI Value Adjustment Board - Withdrawal of Petition
DR-486 Petition to the Value Adjustment Board - Request for Hearing
DR-486A Written Authorization for Representation Before the Value Adjustment
Board
DR-486DP Petition to the Value Adjustment Board - Tax Deferral
or Penalties - Request for Hearing
DR-486MU Attachment to a Value Adjustment Board Petition for Multiple
Parcels and Accounts
DR-486POA Power of Attorney for Representation Before the Value Adjustment
Board
DR-486PORT Petition to the Value Adjustment Board - Transfer of Homestead
Assessment Difference - Request for Hearing
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Miscellaneous Forms for Use by VAB Clerks
DR-481 Value Adjustment Board - Notice of Hearing
DR-485WCN Value Adjustment Board - Clerk’s Notice
DR-486SP Supplemental Notification to Petitions to the Value Adjustment Board
New Required Exchange of Evidence Procedures
DR-486XCO Cross-County Notice of Appeal and Petition -
Transfer of Homestead Assessment Difference
DR-488 Certification of the Value Adjustment Board
DR-488P Initial Certification of the Value Adjustment Board
DR-529 Notice Tax Impact of Value Adjustment Board
Decision Forms
DR-485C Decision of Value Adjustment Board, Catastrophic Event Tax Refund
DR-485D Decision of Value Adjustment Board, Denial for Non-Payment
DR-485M Notice of Decision of the Value Adjustment Board
DR-485R Value Adjustment Board - Remand to Property Appraiser
DR-485V Decision of the Value Adjustment Board - Value Petition
DR-485XC Decision of the Value Adjustment Board - Exemption,
Classification, Assessment Difference Transfer, Change of Ownership or
Control, or Qualifying Improvement Petition
Property Appraiser and Tax Collector Notices to Taxpayers
DR-474 Notice of Proposed Property Taxes
DR-474M Amended Notice of Proposed Property Taxes
DR-474N Notice of Proposed Property Taxes and Proposed or Adopted
Non-Ad Valorem Assessments
DR-490 Notice of Disapproval of Application for Property Tax Exemption
or Classification by the County Property Appraiser
DR-490PORT Notice of Denial of Transfer of Homestead
Assessment Difference
DR-571A Disapproval of Application for Tax Deferral - Homestead,
Affordable Rental Housing, or Working Waterfront
Property Appraiser Notices
DR-493 Adjustments Made to Recorded Selling Prices or Fair Market Value in
Arriving at Assessed Value
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
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FLORIDA ADMINISTRATIVE CODE
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; REMANDING
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
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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
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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 petition before
the board;
(e) The right to authorize another person
to file a board petition on the taxpayer’s
property assessment;
(f) The right, regardless of whether the
petitioner initiates the evidence exchange, to
receive from the property appraiser a copy of
the current property record card containing
information relevant to the computation of the
current assessment, with confidential
information redacted. This includes the right
to receive such property record card when the
property appraiser receives the petition from
the board clerk, at which time the property
appraiser will either send the property record
card to the petitioner or notify the petitioner
how to obtain it online;
(g) The right to be sent prior notice of the
date for the hearing of the taxpayer’s petition
by the value adjustment board and the right to
the hearing within a reasonable time of the
scheduled hearing;
(h) The right to reschedule a hearing a
single time for good cause, as described in
this chapter;
(i) The right to be notified of the date of
certification of the county’s tax rolls;
(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 reductions
recommended by any special magistrate in
the current year 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
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day the board is in session pursuant to Section
194.034, F.S., by the value adjustment board
containing findings of fact and conclusions of
law and reasons for upholding or overturning
the determination of the property appraiser or
tax collector;
(o) The right to advertised notice of all
board actions, including appropriate narrative
and column descriptions, in brief and
nontechnical language;
(p) The right to bring an action in circuit
court to appeal a value adjustment board
valuation decision or decision to disapprove a
classification, exemption, portability
assessment difference transfer, or to deny a
tax deferral or to impose a tax penalty;
(q) The right to have federal tax
information, ad valorem tax returns, social
security numbers, all financial records
produced by the taxpayer and other
confidential taxpayer information, kept
confidential; and,
(r) The right to limiting the property
appraiser’s access to a taxpayer’s records to
only those instances in which it is determined
that such records are necessary to determine
either the classification or the value of taxable
non-homestead property.
Rulemaking Authority 194.011(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
the 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 of
Revenue.
(5) “Hearing” means any hearing relating
to a petition before a value adjustment board
or special magistrate, regardless of whether
the parties are physically present or
telephonic or other electronic media is used
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to conduct the hearing, but shall not include a
proceeding to act upon, consider or adopt
special magistrates’ recommended decisions
at which no testimony or comment is taken
or heard from a party.
(6) “Petition” means a written request for
a hearing, filed with a board by a taxpayer or
an authorized person. A petition is subject to
format and content requirements, as provided
in Rule 12D-9.015, F.A.C. The filing of a
petition is subject to timing requirements, as
provided in this rule chapter.
(7) “Petitioner” means the taxpayer or the
person authorized by the taxpayer to file a
petition on the taxpayer’s behalf and
represent the taxpayer in board proceedings
on the petition.
(8) “Representative” means any person
who is authorized by the taxpayer to file a
petition with the board and represent the
taxpayer in board proceedings on the petition.
The term “representative” means the same as
the term “agent.”
(9) “Taxpayer” means the person or other
legal entity in whose name property is
assessed, including an agent of a timeshare
period titleholder, and includes exempt
owners of property, for purposes of this
chapter.
Rulemaking Authority 194.011(5), 194.034(1),
195.027(1), 213.06(1) FS. Law Implemented
192.001, 194.011, 194.013, 194.015, 194.032,
194.034, 195.022 FS. History–New 3-30-10,
Amended 9-19-17.
12D-9.004 Composition of the Value
Adjustment Board.
(1) Every county shall have a value
adjustment board which consists of:
(a) Two members of the governing body
of the county, elected by the governing body
from among its members, one of whom shall
be elected as the chair of the value adjustment
board;
(b) One member of the school board of
the county, elected by the school board from
among its members; and
(c) Two citizen members:
1. One who owns homestead property in
the county appointed by the county’s
governing body;
2. One who owns a business that
occupies commercial space located within the
school district appointed by the school board
of the county. This person must, during the
entire course of service, own a commercial
enterprise, occupation, profession, or trade
conducted from a commercial space located
within the school district and need not be the
sole owner.
3. Citizen members must not be:
a. A member or employee of any taxing
authority in this state;
b. A person who represents property
owners, property appraisers, tax collectors,
or taxing authorities in any administrative or
judicial review of property taxes.
4. Citizen members shall be appointed in
a manner to avoid conflicts of interest or the
appearance of conflicts of interest.
(2)(a) Each elected member of the value
adjustment board shall serve on the board
until he or she is replaced by a successor
elected by his or her respective governing
body or school board or is no longer a
member of the governing body or school
board of the county.
(b) When an elected member of the
value adjustment board ceases being a
member of the governing body or school
board whom he or she represents, that
governing body or school board must elect a
replacement.
(c) When the citizen member of the value
adjustment board appointed by the governing
body of the county is no longer an owner of
homestead property within the county, the
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governing body must appoint a replacement.
(d) When the citizen member appointed
by the school board is no longer an owner of
a business occupying commercial space
located within the school district, the school
board must appoint a replacement.
(3)(a) At the same time that it selects a
primary member of the value adjustment
board, the governing body or school board
may select an alternate to serve in place of
the primary member as needed. The method
for selecting alternates is the same as that
for selecting the primary members.
(b) At any time during the value
adjustment board process the chair of the
county governing body or the chair of the
school board may appoint a temporary
replacement for its elected member of the
value adjustment board or for a citizen
member it has appointed to serve on the value
adjustment board.
(4)(a) To have a quorum of the value
adjustment board, the members of the board
who are present must include at least:
1. One member of the governing body of
the county;
2. One member of the school board; and
3. One of the two citizen members.
(b) The quorum requirements of Section
194.015, F.S., may not be waived by anyone,
including the petitioner.
(5) The value adjustment board cannot
hold its organizational meeting until all
members of the board are appointed, even if
the number and type of members appointed
are sufficient to constitute a quorum. If
board legal counsel has not been previously
appointed for that year, such appointment
must be the first order of business.
Rulemaking Authority 194.011(5), 194.034(1),
195.027(1), 213.06(1) FS. Law Implemented
194.011, 194.015 FS. History–New 3-30-10,
Amended 9-19-17.
12D-9.005 Duties of the Board.
(1)(a) The value adjustment board shall
meet not earlier than 30 days and not later
than 60 days after the mailing of the notice
provided in Section 194.011(1), F.S.;
however, no board hearing shall be held
before approval of all or any part of the
county’s assessment rolls by the Department
of Revenue. The board shall meet for the
following purposes:
1. Hearing petitions relating to
assessments filed pursuant to Section
194.011(3), F.S.,
2. Hearing complaints relating to
homestead exemptions as provided for under
Section 196.151, F.S.,
3. Hearing appeals from exemptions
denied, or disputes arising from exemptions
granted, upon the filing of exemption
applications under Section 196.011, F.S.,
4. Hearing appeals concerning ad
valorem tax deferrals and classifications, or
5. Hearing appeals from determinations
that a change of ownership under Section
193.155(3), F.S., a change of ownership or
control under Section 193.1554(5) or
193.1555(5), F.S., or a qualifying
improvement under Section 193.1555(5),
F.S., has occurred.
(b) The board may not meet earlier than
July 1 to hear appeals pertaining to the denial
of exemptions, agricultural and high-water
recharge classifications, classifications as
historic property used for commercial or
certain nonprofit purposes, deferrals, and
refunds due to catastrophic events based on
the statutory criteria in Section 197.319, F.S.
(c) The board shall remain in session
until its duties are completed concerning all
assessment rolls or parts of assessment rolls.
The board may temporarily recess, but shall
reconvene when necessary to hear petitions,
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complaints, or appeals and disputes filed upon
the roll or portion of the roll when approved.
The board shall make its decisions timely so
that the board clerk may observe the
requirement that such decisions shall be
issued within 20 calendar days of the last day
the board is in session pursuant to Section
194.034, F.S.
(2)(a) Value adjustment boards may have
additional internal operating procedures, not
rules, that do not conflict with, change,
expand, suspend, or negate the rules adopted
in this rule chapter or other provisions of
law, and only to the extent indispensable
for the efficient operation of the value
adjustment board process. The board may
publish fee schedules adopted by the board.
(b) These internal operating procedures
may include methods for creating the
verbatim record, provisions for parking by
participants, assignment of hearing rooms,
compliance with the Americans with
Disabilities Act, and other ministerial type
procedures.
(c) The board shall not provide notices
or establish a local procedure instructing
petitioners to contact the property appraiser’s
or tax collector’s office or any other agency
with questions about board hearings or
procedures. The board, board legal counsel,
board clerk, special magistrate or other board
representative shall not otherwise enlist the
property appraiser’s or tax collector’s office
to perform administrative duties for the board.
Personnel performing any of the board’s
duties shall be independent of the property
appraiser’s and tax collector’s office. This
section shall not prevent the board clerk or
personnel performing board duties from
referring petitioners to the property appraiser
or tax collector for issues within the
responsibility of the property appraiser or tax
collector. This section shall not prevent the
property appraiser from providing data to
assist the board clerk with the notice of tax
impact.
(3) The board must ensure that all
board meetings are duly noticed under
Section 286.011, F.S., and are held in
accordance with the law.
(4) Other duties of value adjustment
boards are set forth in other areas of Florida
law. Value adjustment boards shall perform
all duties required by law and shall abide by
all limitations on their authority as provided
by law.
(5) Failure on three occasions with
respect to any single tax year for the board
to convene at the scheduled time of
meetings of the board is grounds for
removal from office by the Governor for
neglect of duties.
Rulemaking Authority 194.011(5), 194.034(1),
195.027(1) FS. Law Implemented 192.0105, 194.011,
194.015, 194.032, 194.034, 194.035, 194.037,
197.319 FS. History–New 3-30-10, Amended 9-19-
17, 1-1-23.
12D-9.006 Clerk of the Value
Adjustment Board.
(1) The clerk of the governing body of
the county shall be the clerk of the value
adjustment board.
(2) The board clerk may delegate the
day to day responsibilities for the board to
a member of his or her staff, but is ultimately
responsible for the operation of the board.
Rulemaking Authority 194.011(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 adjustment board meets all of the
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Department of Revenue August 2025
8
requirements for the organizational meeting
before the board or special magistrates hold
hearings. If the board clerk determines that
any of the requirements were not met, he or
she shall contact the board legal counsel or
the chair of the board regarding such
deficiencies and cancel any scheduled
hearings until such time as the requirements
are met.
(2) The board clerk shall make petition
forms available to the public upon request.
(3) The board clerk shall receive and
acknowledge completed petitions and
promptly furnish a copy of all completed and
timely filed petitions to the property appraiser
or tax collector. Alternatively, the property
appraiser or the tax collector may obtain the
relevant information from the board clerk
electronically.
(4) The board clerk shall prepare a
schedule of appearances before the board
based on petitions timely filed with him or
her. If the petitioner has indicated on the
petition an estimate of the amount of time he
or she will need to present and argue the
petition, the board clerk must take this
estimate into consideration when scheduling
the hearing.
(5) No less than 25 calendar days prior to
the day of the petitioner’s scheduled
appearance before the board, the board clerk
must notify the petitioner of the date and time
scheduled for the appearance. The board clerk
shall simultaneously notify the property
appraiser or tax collector.
(6) If an incomplete petition, which
includes a petition not accompanied by the
required filing fee, is received within the time
required, the board clerk shall notify the
petitioner and give the petitioner an
opportunity to complete the petition within 10
calendar days from the date notification is
mailed. Such petition shall be timely if
completed and filed, including payment of the
fee if previously unpaid within the time frame
provided in the board clerk’s notice of
incomplete petition.
(7) In counties with a population of more
than 75,000, the board clerk shall provide
notification annually to qualified individuals
or their professional associations of
opportunities to serve as special magistrates.
(8) The board clerk shall ensure public
notice of and access to all hearings. Such
notice shall contain a general description of
the locations, dates, and times hearings are
being scheduled. This notice requirement
may be satisfied by making such notice
available on the board clerk’s website.
Hearings must be conducted in facilities that
are clearly identified for such purpose and are
freely accessible to the public while hearings
are being conducted. The board clerk shall
assure proper signage to identify such
facilities.
(9) The board clerk shall schedule
hearings to allow sufficient time for evidence
to be presented and considered and to allow
for hearings to begin at their scheduled time.
The board 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
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Department of Revenue August 2025
9
decision of the special magistrate by mail or
electronic means. No party shall have access
to decisions prior to any other party.
(11) After the value adjustment board has
decided all petitions, complaints, appeals and
disputes, the board clerk shall make public
notice of the findings and results of the board
in the manner prescribed in Section 194.037,
F.S., and by the department.
(12) The board clerk is the official record
keeper for the board and shall maintain a
record of the proceedings which shall consist
of:
(a) All filed documents;
(b) A verbatim record of any hearing;
(c) All tangible exhibits and documentary
evidence presented;
(d) Any meeting minutes; and,
(e) Any other documents or materials
presented on the record by the parties or by
the board or special magistrate.
The record shall be maintained for four
years after the final decision has been
rendered by the board, if no appeal is filed in
circuit court or for five years if an appeal is
filed, or, if requested by one of the parties,
until the final disposition of any subsequent
judicial proceeding relating to the property.
(13) The board clerk shall make available
to the public copies of all additional internal
operating procedures and forms of the board
or special magistrates described in Rule 12D -
9.005, F.A.C., and shall post any such
procedures and forms on the board clerk’s
website, if any. Making materials available on
a website is sufficient; however, provisions
shall be made for persons that have hardship.
Such materials shall be consistent with
Department rules and forms.
(14) The board clerk shall provide
notification of appeals or value adjustment
board petitions taken with respect to property
located within a municipality to the chief
executive officer of each municipality as
provided in Section 193.116, F.S. The board
clerk shall also publish any notice required by
Section 196.194, F.S.
Rulemaking Authority 194.011(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 the
enumerated parties so long as the
representation is not before the value
adjustment board.
(5) Legal counsel should avoid conflicts
of interest or the appearance of a conflict of
interest in their representation.
Rulemaking Authority 194.011(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 review
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process to ensure that all actions taken by the
board and its appointees meet the
requirements of law.
(b) Board legal counsel shall advise the
board in a manner that will promote and
maintain a high level of public trust and
confidence in the administrative review
process.
(c) The board legal counsel is not an
advocate for either party in a value
adjustment board proceeding, but instead
ensures that the proceedings are fair and
consistent with the law.
(d) Board legal counsel shall advise the
board of the actions necessary for compliance
with the law.
(e) Board legal counsel shall advise the
board regarding:
1. Composition and quorum
requirements;
2. Statutory training and qualification
requirements for special magistrates and
members of the board;
3. Legal requirements for recommended
decisions and final decisions;
4. Public meeting and open government
laws; and
5. Any other duties, responsibilities,
actions or requirements of the board
consistent with the laws of this state.
(f) Board legal counsel shall review and
respond to written complaints alleging
noncompliance with the law by the board,
special magistrates, board clerk, and the
parties.
The legal counsel shall send a copy of
the complaint along with the response to
the department. This section does not refer to
routine requests for reconsideration, requests
for rescheduling, and pleadings and argument
in petitions.
(2) The board legal counsel shall, upon
appointment, send his or her contact
information, which shall include his or her
name, mailing address, telephone number,
fax number, and e-mail address, to the
department by mail, fax, or e-mail to:
Department of Revenue
Property Tax Oversight Program
Attn.: Director
P. O. Box 3000
Tallahassee, FL 32315-3000
Fax Number: (850)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 current year or in any previous year. The
process for review of complaints of bias,
prejudice, or conflict of interest regarding the
actions of a special magistrate shall be as
provided in subsection 12D-9.022(4), F.A.C.
(2) In counties with populations of
75,000 or less, the value adjustment board
shall have the option of using special
magistrates. The department shall make
available to such counties a list of qualified
special magistrates.
(3) A person does not have to be a resident
Uniform Policies and Procedures Manual for Value Adjustment Boards
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11
of the county in which he or she serves as a
special magistrate.
(4) The special magistrate must meet the
following qualifications:
(a) A special magistrate must not be an
elected or appointed official or employee of
the county.
(b) A special magistrate must not be an
elected or appointed official or employee of
a taxing jurisdiction or of the State.
(c) During a tax year in which a special
magistrate serves, he or she must not
represent any party before the board in any
administrative review of property taxes.
(d) All special magistrates must meet the
qualifications specified in Section 194.035,
F.S.
1. A special magistrate appointed to hear
issues of exemptions, classifications,
portability assessment difference transfers,
changes of ownership under Section
193.155(3), F.S., changes of ownership or
control under Section 193.1554(5), or
193.1555(5), F.S., or a qualifying
improvement determination under Section
193.1555(5), F.S., must be a member of The
Florida Bar, must have at least five years of
experience in the area of ad valorem taxation,
and must receive training provided by the
department. Alternatively, a member of The
Florida Bar with at least three years of
experience in ad valorem taxation and who
has completed board training provided by the
department including the examination, may
serve as a special magistrate.
2. A special magistrate appointed to hear
issues regarding the valuation of real estate
shall be a state certified real estate appraiser,
must have at least five years of experience in
real property valuation, and must receive
training provided by the department.
Alternatively, a state certified real estate
appraiser with at least three years of real
estate valuation experience and who has
completed board training provided by the
department including the examination, may
serve as a special magistrate. A real property
valuation special magistrate must be certified
under Chapter 475, Part II, F.S.
a. A Florida certified residential
appraiser appointed by the value adjustment
board shall only hear petitions on the just
valuation of residential real property of one
to four residential units and shall not hear
petitions on other types of real property.
b. A Florida certified general appraiser
appointed by the value adjustment board may
hear petitions on the just valuation of any type
of real property.
3. A special magistrate appointed to hear
issues regarding the valuation of tangible
personal property shall be a designated
member of a nationally recognized
appraiser’s organization, must have at least
five years of experience in tangible personal
property valuation, and must receive training
provided by the department. Alternatively, a
designated member of a nationally
recognized appraiser’s organization with at
least three years of experience in tangible
personal property valuation and who has
completed board training provided by the
department including the examination, may
serve as a special magistrate.
4. All special magistrates shall attend or
receive an annual training program provided
by the department. Special magistrates
substituting two years of experience must
show that they have completed the training
by taking a written examination provided by
the department. A special magistrate must
receive or complete any required training
prior to holding hearings.
(5)(a) The value adjustment board or
board legal counsel must verify a special
magistrate’s qualifications before appointing
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the special magistrate.
(b) The selection of a special magistrate
must be based solely on the experience and
qualification of such magistrate, and must
not be influenced by any party, or
prospective 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 prescribed by the department
and the laws of the state; and
(d) Make recommendations to the board
which shall include proposed findings of fact,
proposed conclusions of law, and the
reasons for upholding or overturning the
determination of the property appraiser or tax
collector, also see Rule 12D-9.030, F.A.C.
(2) The special magistrate shall
perform other duties as set out in the rules
of the department and other areas of Florida
law, and shall abide by all limitations on the
special magistrate’s authority as provided by
law.
(3) When the special magistrate
determines that the property appraiser did not
establish a presumption of correctness, or
determines that the property appraiser
established a presumption of correctness that
is overcome, as provided in Rule 12D-9.027,
F.A.C., and the record contains competent
substantial evidence for establishing value,
an appraiser special magistrate is required to
establish a revised value for the petitioned
property. In establishing the revised value
when authorized by law, the board or special
magistrate is not restricted to any specific
value offered by the parties.
Rulemaking Authority 194.011(5), 194.034(1),
195.027(1), 213.06(1) FS. Law Implemented
194.011, 194.032, 194.034, 194.035, 195.022,
213.05, 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 collector and
their staff;
(e) Procedures for conducting hearings;
(f) Administrative reviews of just
valuations, classified use valuations,
property classifications, exemptions, and
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Department of Revenue August 2025
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portability assessment differences;
(g) The review, admissibility, and
consideration of evidence;
(h) Requirements for written decisions;
and
(i) The department’s standard measures
of value, including the guidelines for real and
tangible personal property.
(2) The training shall be open to the
public.
(3) Before any hearings are conducted, in
those counties that do not use special
magistrates, all members of the board or
the board’s legal counsel must receive the
training, including any updated modules,
before conducting hearings, but need not
complete the training examinations, and shall
provide a statement acknowledging receipt
of the training to the board clerk.
(4)(a) Each special magistrate that has
five years of experience and, in those
counties that do not use special magistrates,
each board member or the board legal
counsel must receive the training, including
any updated modules, before conducting
hearings, but need not complete the training
examinations, and shall provide a statement
acknowledging receipt of the training to the
board clerk.
(b) Each special magistrate that has
three years of experience must complete
the training including any updated modules
and examinations, and receive from the
department a certificate of completion,
before conducting hearings and shall
provide a copy of the certificate of
completion of the training and
examinations, including any updated
modules, to the board clerk.
(5) The department’s training is the
official training for special magistrates
regarding administrative reviews. The board
clerk and board legal counsel may provide
orientation to the special magistrates relating
to local operating or ministerial procedures
only. Such orientation meetings shall be
open to the public for observation. This
does not prevent board legal counsel from
giving legal advice; however, to the fullest
extent practicable, such legal advice should
be in writing and public record. For
requirements for decisions specifically based
on legal advice see subsection 12D-9.030(6),
and paragraph 12D- 9.032(1)(b), F.A.C.
(6) Meetings or orientations for special
magistrates, for any instructional purposes
relating to procedures for hearings, handling
or consideration of petitions, evidence,
worksheets, forms, decisions or related
computer files, must be open to the public
for 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, 195.022,
195.084, 213.05, 475, Part II FS. History–New 3-30-
10.
Note: Rule 12D-9.013 has been affected by 2025
legislation that increased the maximum fee that a
value adjustment board may impose to file a petition
from $15 to $50 per parcel. See Chapter 2025-208,
Section 8, Laws of Florida (HB7031), effective July 1,
2025. http://laws.flrules.org/2025/208 .
12D-9.013 Organizational Meeting of
the Value Adjustment Board.
(1) The board shall annually hold one or
more organizational meetings, at least one of
which shall meet the requirements of this
section. The board shall hold this
organizational meeting prior to the holding
of value adjustment board hearings. The
board shall provide reasonable notice of each
organizational meeting and such notice shall
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
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include the date, time, location, purpose of
the meeting, and information required by
Section 286.0105, F.S. At one organizational
meeting the board shall:
(a) Introduce the members of the board
and provide contact information;
(b) Introduce the board clerk or any
designee of the board clerk and provide the
board clerk’s contact information;
(c) Appoint or ratify the private board
legal counsel. At the meeting at which board
counsel is appointed, this item shall be the
first order of business;
(d) Appoint or ratify special magistrates, if
the board will be using them for that year;
(e) Make available to the public, special
magistrates and board members, Rule
Chapter 12D-9, F.A.C., containing the
uniform rules of procedure for hearings
before value adjustment boards and special
magistrates (if applicable), and the
associated forms that have been adopted by
the department;
(f) Make available to the public, special
magistrates and board members, Rule
Chapter 12D-10, F.A.C., containing the
rules applicable to the requirements for
hearings and decisions;
(g) Make available to the public,
special magistrates and board members the
requirements of Florida’s Government in the
Sunshine / open government laws including
information on where to obtain the current
Government-In-The-Sunshine manual;
(h) Discuss, take testimony on and
adopt or ratify with any required revision or
amendment any local administrative
procedures and forms of the board. Such
procedures must be ministerial in nature and
not be inconsistent with governing statutes,
case law, attorney general opinions or rules
of the department. All local administrative
procedures and forms of the board or special
magistrates shall be made available to the
public and shall be accessible on the board
clerk’s website, if any;
(i) Discuss general information on
Florida’s property tax system, respective
roles within this system, taxpayer
opportunities to participate in the system, and
property taxpayer rights;
(j) Make available to the public, special
magistrates and board members, Rules 12D-
51.001, 12D -51.002, 12D-51.003, F.A.C.,
and Chapters 192 through 195, F.S., as
reference information containing the
guidelines and statutes applicable to
assessments and assessment administration;
(k) Adopt or ratify by resolution any
filing fee for petitions for that year, in an
amount not to exceed $15; and
(l) For purposes of this rule, making
available to the public means, in addition to
having copies at the meeting, the board may
refer to a website containing copies of such
documents.
(2) The board shall announce the
tentative schedule for the value adjustment
board taking into consideration the number
of petitions filed, the possibility of the need
to reschedule and the requirement that the
board stay in session until all petitions have
been heard.
(3) The board may hold additional
meetings for the purpose of addressing
administrative matters.
Rulemaking Authority 194.011(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
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Department of Revenue August 2025
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department rules, were met as follows:
(a) The composition of the board is as
provided by law;
(b) Board legal counsel has been
appointed as provided by law;
(c) Board legal counsel meets the
requirements of Section 194.015, F.S.;
(d) No board members represent other
government entities or taxpayers in any
administrative or judicial review of property
taxes, and citizen members are not members
or employees of a taxing authority, during
their membership on the board;
(e) In a county that does not use special
magistrates, either all board members have
received the department’s training or board
legal counsel has received the department’s
training;
(f) The organizational meeting, as well
as any other board meetings, will be or were
noticed in accordance with Section 286.011,
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 chapter, 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
board clerk has a website;
(i) The qualifications of special
magistrates were verified, including that
special magistrates received the department’s
training, and that special magistrates with
less than five years of required experience
successfully completed the department’s
training including any updated modules and
an examination, and were certified;
(j) The selection of special magistrates
was based solely on proper experience and
qualifications and neither the property
appraiser nor any petitioners influenced the
selection of special magistrates. This
provision does not prohibit the board from
considering any written complaint filed with
respect to a special magistrate by any party or
citizen;
(k) The appointment and scheduling of
special magistrates for hearings was done in a
manner in which the board, board attorney,
and board clerk did not consider any
assessment reductions recommended by any
special magistrate in the current year or in any
previous year.
(l) All procedures and forms of the
board or special magistrate are in compliance
with Chapter 194, F.S., and this rule chapter;
(m) The board is otherwise in
compliance with Chapter 194, F.S., and this
rule chapter; and,
(n) Notice has been given to the chief
executive officer of each municipality as
provided in Section 193.116, F.S.
(2) The board clerk shall notify the board
legal counsel and the board chair of any
action needed to comply with subsection (1).
Rulemaking Authority 194.011(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.
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
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“PORTABILITY” ASSESSMENT
DIFFERENCE; REMANDING
ASSESSMENTS; RECOMMENDED
DECISIONS; CONSIDERATION AND
ADOPTION OF RECOMMENDED
DECISIONS; FINAL DECISIONS;
FURTHER JUDICIAL PROCEEDINGS
Note: Rule 12D-9.015 has been affected by 2025
legislation that increased the maximum fee that a
value adjustment board may impose to file a petition
from $15 to $50 per parcel. See Chapter 2025-208,
Section 8, Laws of Florida (HB7031), effective July 1,
2025. http://laws.flrules.org/2025/208 .
12D-9.015 Petition; Form and Filing
Fee.
(1)(a) For the purpose of requesting a
hearing before the value adjustment board,
the department prescribes Form DR-486. The
Form DR-486 series is adopted and
incorporated by reference in Rule 12D -
16.002, F.A.C.
(b) In accordance with Section
194.011(3), F.S., the department is required
to prescribe petition forms. The department
will not approve any local version of this form
that contains substantive content that varies
from the department’s prescribed form. Any
requests under Section 195.022, F.S., or
approval from the department to use forms for
petitions that are not identical to the
department’s form shall be by written board
action or by written and signed request from
the board chair or board legal counsel.
(2) Content of Petition. Petition forms as
adopted or approved by the department shall
contain the following elements so that when
filed with the board clerk they shall:
(a) Describe the property by parcel
number;
(b) Be sworn by the petitioner;
(c) State the approximate time anticipated
by the petitioner for presenting and arguing
his or her petition before the board or special
magistrate to be considered by the board clerk
as provided in subsection 12D-9.019(1),
F.A.C., and may provide dates of
nonavailability for scheduling purposes if
applicable;
(d) Contain a space for the petitioner to
indicate on the petition form that he or she
does not wish to be present and argue the
petition before the board or special magistrate
but would like to have their evidence
considered without an appearance;
(e) Contain a statement that the petitioner
has the right, regardless of whether the
petitioner initiates the evidence exchange, to
receive from the property appraiser a copy of
the property record card containing
information relevant to the computation of the
current assessment, with confidential
information redacted, along with a statement
that when the property appraiser receives the
petition, the property appraiser will either
send the property record card to the petitioner
or notify the petitioner how to obtain the
property record card online;
(f)1. Contain a signature field for the
taxpayer to sign the petition and a checkbox
for the taxpayer to indicate that she or he has
authorized a representative to receive or
access confidential taxpayer information
related to the taxpayer,
2. Contain a checkbox for the taxpayer to
indicate that he or she has authorized a
compensated or uncompensated
representative to act on the taxpayer’s behalf,
3. Contain a signature field for an
authorized employee or representative to sign
the petition, when applicable, along with the
authorized employee’s or representative’s
sworn certification under penalty of perjury
that he or she has the taxpayer’s authorization
to file the petition on the taxpayer’s behalf
together with checkboxes for professional
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Department of Revenue August 2025
17
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
under Chapter 475, Part II, F.S., a real estate
broker licensed under Chapter 475, Part I,
F.S., or a certified public accountant licensed
under Chapter 473, F.S., and contain
checkboxes, for a compensated representative
to indicate he or she is attaching a power of
attorney from the taxpayer, and for an
uncompensated representative to indicate he
or she is attaching a written authorization
from the taxpayer.
(g) If the petition indicates that the
taxpayer has authorized a compensated
representative, who is not acting as a licensed
or certified professional listed in paragraph
12D-9.018(3)(a), F.A.C., to act on the
taxpayer’s behalf, at the time of filing, the
petition must either be signed by the taxpayer
or be accompanied by a power of attorney;
and,
(h) If the petition indicates that the
taxpayer has authorized an uncompensated
representative to act on the taxpayer’s behalf,
at the time of filing, the petition must either
be signed by the taxpayer or be accompanied
by the taxpayer’s written authorization.
(i) Contain a space for the petitioner to
indicate if the property is four or less
residential units; or other property type;
provided the board clerk shall accept the
petition even if this space is not filled in; and,
(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 proceeding,
including any appeals to circuit court of a
board decision by the property appraiser or
tax collector.
(4) The petition form shall provide notice
to the petitioner of his or her right to an
informal conference with the property
appraiser and that such conference is not a
prerequisite to filing a petition nor does it
alter the time frame for filing a timely
petition.
(5) The department, the board clerk, and
the property appraiser or tax collector shall
make available to petitioners the blank
petition form adopted or approved by the
department. The department prescribes the
Form DR-486 series, for this purpose,
incorporated in Rule 12D-16.002, 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 must be
accompanied by a filing fee to be paid to the
board clerk in an amount determined by the
board not to exceed $15 for each separate
parcel of property, real or personal covered by
the petition and subject to appeal. The
resolution may include arrangements for
petitioners to pay filing fees by credit card.
(a) Other than fees required for late filed
applications under Sections 193.155(8)(j) and
196.011(9), F.S., only a single filing fee may
be charged to any particular parcel of real
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18
property or tangible personal property
account, despite the existence of multiple
issues or hearings pertaining to such units,
parcels, or accounts.
(b) No filing fee shall be required with
respect to an appeal from the disapproval of a
timely filed application for homestead
exemption or from the denial of a tax deferral.
(c) For single joint petitions filed pursuant
to Section 194.011(3)(e), (f), or (g), F.S., a
single filing fee is to be charged. Such fee
must be calculated as the cost of the time
required for the special magistrate to hear the
joint petition and may not exceed $5 per unit,
parcel, or account, in addition to any filing fee
for the petition. Said fee is to be
proportionately paid by affected property
owners.
(d) The value adjustment board or its
designee shall waive the filing fee with
respect to a petition filed by a taxpayer who
demonstrates at the time of the filing by
submitting with the petition documentation
issued by the Department of Children and
Families that the petitioner is currently an
eligible recipient of temporary assistance
under Chapter 414, F.S.
(e) All filing fees shall be paid to the board
clerk at the time of filing. Any petition not
accompanied by the required filing fee will be
deemed incomplete.
(8) An owner of contiguous, undeveloped
parcels may file a single joint petition if the
property appraiser determines such parcels
are substantially similar in nature. A
condominium association, cooperative
association, or any homeowners’ association
as defined in Section 723.075, F.S., with
approval of its board of administration or
directors, may file with the value adjustment
board a single joint petition on behalf of any
association members who own units or
parcels of property which the property
appraiser determines are substantially similar
with respect to location, proximity to
amenities, number of rooms, living area, and
condition. An owner of multiple tangible
personal property accounts may file a single
joint petition if the property appraiser
determines that the tangible personal property
accounts are substantially similar in nature.
The property appraiser must 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
units, parcels, or accounts by parcel number
or account number, with an indication on the
petition form showing a joint petition, is
sufficient to signify a joint petition.
(9) Persons Authorized to Sign and File
Petitions. The following persons may sign
and file petitions with the value adjustment
board.
(a) The taxpayer may sign and file a
petition.
(b) An employee of the taxpayer or of an
affiliated entity or a licensed or certified
professional listed in paragraph 12D-
9.018(3)(a), F.A.C., who the taxpayer has
authorized to file a petition and represent the
taxpayer and who certifies under penalty of
perjury that he or she has the taxpayer’s
authorization to file a petition on the
taxpayer’s behalf and represent the taxpayer,
may sign and file such a petition that is not
signed by the taxpayer and that is not
accompanied by the taxpayer’s written
authorization.
(c) A compensated person, who is not an
employee of the taxpayer or of an affiliated
entity and who is not acting as a licensed or
certified professional listed in paragraph
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19
12D-9.018(3)(a), F.A.C., may sign and file a
petition on the taxpayer’s behalf if the
taxpayer has authorized such person by power
of attorney. If the petition is not signed by the
taxpayer, such person must provide a copy of
the power of attorney to the board clerk at the
time the petition is filed. This power of
attorney is valid only for representing a single
taxpayer in a single assessment year, and
must identify the units, parcels, or accounts
for which the person is authorized to
represent the taxpayer and must conform to
the requirements of Chapter 709, Part II, F.S.
A taxpayer may use a Department of Revenue
form to grant the power of attorney or may
use a different form provided it meets the
requirements of Chapter 709, Part II, and
Section 194.034(1), F.S. The Department has
adopted Form DR-486POA, Power of
Attorney for Representation Before the Value
Adjustment Board, which is incorporated by
reference in Rule 12D-16.002, F.A.C., as a
form available to taxpayers for granting the
power of attorney.
(d) An uncompensated person, who has a
taxpayer’s signed written authorization to
represent the taxpayer, is authorized to sign
and file a petition on the taxpayer’s behalf if,
at the time the petition is filed, such person
provides a copy of the taxpayer’s written
authorization to the board clerk with the
petition or the taxpayer’s signed written
authorization is contained on the petition
form. This written authorization is valid only
for representing a single taxpayer in a single
assessment year and must identify the units,
parcels, or accounts for which the person is
authorized to represent the taxpayer. A
taxpayer may use a Department of Revenue
form to grant the authorization in writing or
may use a different form provided it meets the
requirements of Section 194.034(1), F.S. The
Department has adopted Form DR-486A,
Written Authorization for Representation
Before the Value Adjustment Board, which is
incorporated by reference in Rule 12D-
16.002, F.A.C., as a form available to
taxpayers for granting the written
authorization.
(10)(a) If a taxpayer notifies the board that
an unauthorized petition has been filed for the
taxpayer’s property, the board may require
the person who filed the petition to provide to
the board, before a hearing is held on such
petition, the taxpayer’s written authorization
for the person to file the petition and represent
the taxpayer.
(b) If the board finds that an employee or
a professional listed in paragraph 12D-
9.018(3)(a), F.A.C., knowingly and willfully
filed a petition not authorized by the taxpayer,
the board shall require such employee or
professional to provide to the board clerk,
before any petition filed by that employee or
professional is heard, the taxpayer’s written
authorization for the employee or
professional to represent the taxpayer. This
board requirement shall extend for one year
after the board’s imposition of the
requirement.
(11) If duplicate petitions are filed on the
same property, the board clerk shall contact
the taxpayer and all petitioners to identify
whether a person has the taxpayer’s
authorization to file a petition and represent
the taxpayer, and resolve the issue in
accordance with this rule chapter.
(12)(a) The board clerk shall accept for
filing any completed petition that is timely
submitted on a form approved by the
department, with payment if required. If an
incomplete petition is received, the board
clerk shall notify the petitioner and give the
petitioner an opportunity to complete the
petition within 10 calendar days. Such
completed petition shall be timely if
Uniform Policies and Procedures Manual for Value Adjustment Boards
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20
completed and filed within the time frame
provided in the board clerk’s notice.
(b) A “completed” petition is one that:
1. Provides information for all the required
elements that are displayed on the
department’s form;
2. Is accompanied by a power of attorney
if required;
3. Is accompanied by written taxpayer
authorization if required; and,
4. Is accompanied by the appropriate filing
fee if required.
(c) In accepting a petition, the board clerk
shall rely on the licensure information
provided by a licensed professional
representative, the power of attorney
provided by an authorized, compensated
person, or the written taxpayer authorization
provided by an authorized, uncompensated
person.
(13) Timely Filing of Petitions. Petitions
related to valuation issues may be filed, and
must be accepted by the board clerk, at any
time during the taxable year on or before the
25th day following the mailing of the notice
of proposed property taxes. Other petitions
may be filed as follows:
(a) With respect to issues involving the
denial of an exemption on or before the 30th
day following the mailing of the written
notification of the denial of the exemption on
or before July 1 of the year for which the
application was filed;
(b) With respect to issues involving the
denial of an agricultural classification
application, on or before the 30th day
following the mailing of the notification in
writing of the denial of the agricultural
classification on or before July 1 of the year
for which the application was filed;
(c) With respect to issues involving the
denial of a high-water recharge classification
application on or before the 30th day
following the mailing of the notification in
writing of the denial of the high -water
recharge classification on or before July 1 of
the year for which the application was filed;
(d) With respect to issues involving the
denial of a historic property used for
commercial or certain nonprofit purposes
classification application, on or before the
30th day following the mailing of the
notification in writing of the denial of the
classification on or before July 1 of the year
for which the application was filed;
(e) With respect to issues involving the
denial of a tax deferral, on or before the 30th
day following the mailing of the notification
in writing of the denial of the deferral
application;
(f) With respect to exemption or
classification claims relating to an exemption
or classification that is not reflected on the
notice of property taxes, including late filed
exemption claims, on or before the 25th day
following the mailing of the notice of
proposed property taxes, or on or before the
30th day following the mailing of the written
notification of the denial of the exemption or
classification, whichever date is later; and,
(g) With respect to penalties imposed for
filing incorrect information relating to tax
deferrals for homestead, for recreational and
commercial working waterfronts or for
affordable rental housing properties, within
30 days after the penalties are imposed.
(14) Late Filed Petitions.
(a) The board may not extend the time for
filing a petition. The board is not authorized
to set and publish a deadline for late filed
petitions. However, the failure to meet the
statutory deadline for filing a petition to the
board does not prevent consideration of such
a petition by the board or special magistrate
when the board or board designee determines
that the petitioner has demonstrated good
Uniform Policies and Procedures Manual for Value Adjustment Boards
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21
cause justifying consideration and that the
delay will not, in fact, be harmful to the
performance of board functions in the taxing
process. “Good cause” means the verifiable
showing of extraordinary circumstances, as
follows:
1. Personal, family, or business crisis or
emergency at a critical time or for an
extended period of time that would cause a
reasonable person’s attention to be diverted
from filing, or
2. Physical or mental illness, infirmity, or
disability that would reasonably affect the
petitioner’s ability to timely file, or
3. Miscommunication with, or
misinformation received from, the board
clerk, property appraiser, or their staff
regarding the necessity or the proper
procedure for filing that would cause a
reasonable person’s attention to be diverted
from timely filing, or
4. Any other cause beyond the control of
the petitioner that would prevent a reasonably
prudent petitioner from timely filing.
(b) The board clerk shall accept but not
schedule for hearing a petition submitted to
the board after the statutory deadline has
expired, and shall submit the petition to the
board or board designee for good cause
consideration if the petition is accompani ed
by a written explanation for the delay in
filing. Unless scheduled together or by the
same notice, the decision regarding good
cause for late filing of the petition must be
made before a hearing is scheduled, and the
parties shall be notified of such decision.
(c) The board clerk shall forward a copy of
completed but untimely filed petitions to the
property appraiser or tax collector at the time
they are received or upon the determination of
good cause.
(d) The board is authorized to, but need
not, require good cause hearings before good
cause determinations are made. The board or
a board designee, which includes the board
legal counsel or a special magistrate, shall
determine whether the petitioner has
demonstrated, in writing, good cause
justifying consideration of the petition. If the
board or a board designee determines that the
petitioner has demonstrated good cause, the
board clerk shall accept the petition for filing
and so notify the petitioner and the property
appraiser or the tax collector.
(e) If the board or a board designee
determines that the petitioner has not
demonstrated good cause, or if the petition is
not accompanied by a written explanation for
the delay in filing, the board clerk shall notify
the petitioner and the property appraiser or
tax collector.
(f) A person who files a petition may
timely file an action in circuit court to
preserve the right to proceed in circuit court.
(Sections 193.155(8)(l), 194.036, 194.171(2)
and 196.151, F.S.).
(15) Acknowledgement of Timely Filed
Petitions. The board clerk shall accept all
completed petitions, as defined by statute and
subsection (2), of this rule. Upon receipt of a
completed and filed petition, the board clerk
shall provide to the petitioner an
acknowledgment of receipt of such petition
and shall provide to the property appraiser or
tax collector a copy of the petition.
(16) When the property appraiser receives
the petition from the board clerk, regardless
of whether the petitioner initiates the
evidence exchange, the property appraiser
shall provide to the petitioner a copy of the
property record card containing information
relevant to the computation of the current
assessment, with confidential information
redacted. The property appraiser shall provide
such property record card to the petitioner
either by sending it to the petitioner or by
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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) FS. Law Implemented 193.155, 194.011,
194.013, 194.032, 194.034, 194.036, 195.022,
196.151, 197.2425 FS. History–New 3-30-10,
Amended 11-1-12, 6-14-16, 3-13-17, 9-19-17, 6-13-
22.
12D-9.016 Filing and Service.
(1) In construing these rules or any order
of the board, special magistrate, or a board
designee, filing shall mean received by the
board clerk during open hours or by the
board, special magistrate, or a board designee
during a meeting or hearing.
(2)(a) Any hand-delivered or mailed
document received by the office of the board
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 available, and no party is
prejudiced.
(d) Local procedure may supersede
provisions regarding the number of copies
that must be provided.
(3) When a party files a document with
the board, other than the petition, that party
shall serve copies of the document to all
parties in the proceeding. When a document
is filed that does not clearly indicate it has
been provided to the other party, the board
clerk, board legal counsel, board members
and special magistrates shall inform the party
of the requirement to provide to every party
or shall exercise care to ensure that a copy
is provided to every party, and that no ex parte
communication occurs.
(4) Any party who elects to file any
document by FAX or other electronic
transmission shall be responsible for any
delay, disruption, or interruption of the
electronic signals and accepts the full risk
that the document may not be properly filed
with the board clerk as a result.
Rulemaking Authority 194.011(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, 195.022, 195.084, 213.05 FS. History–New
3-30-10.
12D-9.017 Ex Parte Communication
Prohibition.
(1)(a) No participant, including the
petitioner, the property appraiser, the board
clerk, the special magistrate, a member of a
value adjustment board, or other person
directly or indirectly interested in the
proceeding, nor anyone authorized to act on
behalf of any party shall communicate with
a member of the board or the special
magistrate regarding the issues in the case
without the other party being present or
without providing a copy of any written
communication to the other party.
Uniform Policies and Procedures Manual for Value Adjustment Boards
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(b) This rule shall not prohibit internal
communications among the board clerk,
board, special magistrates, and board legal
counsel, regarding internal operations of the
board and other administrative matters. The
special magistrate is specifically authorized
to communicate with the board’s legal
counsel or board clerk on legal matters or
other issues regarding a petition.
(2) Any attempt by the property
appraiser, tax collector, taxpayer or
taxpayer’s representative to provide
information or discuss issues regarding a
petition without the presence of the
opposing party before or after the hearing,
with a member of the board or the special
magistrate shall be immediately placed on
the record by the board member or special
magistrate.
(3) The ex parte communication shall
not be considered by the board or the special
magistrate unless all parties have been
notified about the ex parte communication,
and no party objects, and all parties have
an opportunity during the hearing to cross-
examine, object, or otherwise address the
communication.
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 evidence in support of the petition
(2) The authorized individual, agent, or
legal entity that signs the petition becomes the
agent of the taxpayer for the purpose of
serving process to obtain jurisdiction over the
taxpayer for the entire value adjustment board
proceedings, including any appeals of a board
decision by the property appraiser or tax
collector. However, this does not authorize
the individual, agent, or legal entity to receive
or access the taxpayer’s confidential
information without written authorization
from the taxpayer.
(3) Subject to the petition filing
requirements set forth in this rule chapter, a
taxpayer may be represented before the board
by one of the persons described in this
subsection.
(a)1. An employee of the taxpayer or of an
affiliated entity may represent the taxpayer.
2. One of the following professionals may
represent the taxpayer:
a. An attorney who is a member of the
Florida Bar,
b. A real estate appraiser licensed or
certified under Chapter 475, Part II, F.S.,
c. A real estate broker licensed under
Chapter 475, Part I, F.S., or
d. A certified public accountant licensed
under Chapter 473, F.S.
3. If the taxpayer has authorized an
employee or professional, listed in this
subsection, to file a petition and represent the
taxpayer and the employee or professional
certifies under penalty of perjury that he or
she has the taxpayer’s authorization to file the
petition on the taxpayer’s behalf and
represent the taxpayer, the employee or
professional may file a petition that is not
signed by the taxpayer and that is not
accompanied by the taxpayer’s written
authorization.
(b) A person who provides to the board
clerk at the time the petition is filed a power
of attorney authorizing such person to act on
the taxpayer’s behalf, may represent the
taxpayer. The power of attorney is valid only
Uniform Policies and Procedures Manual for Value Adjustment Boards
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24
for representing a single taxpayer in a single
assessment year, and must identify the parcels
or accounts for which the person is authorized
to represent the taxpayer and must conform to
the requirements of Chapter 709, Part II, F.S.
A taxpayer may use a Department of Revenue
form to grant the power of attorney or may
use a different form, provided it meets the
requirements of Chapter 709, Part II, and
Section 194.034(1), F.S. The Department has
adopted Form DR-486POA, titled Power of
Attorney for Representation Before the Value
Adjustment Board, which is incorporated by
reference in Rule 12D-16.002, F.A.C., as a
form available to taxpayers for granting the
power of attorney.
(c) An uncompensated person who
provides to the board clerk at the time the
petition is filed, the taxpayer’s written
authorization for such person to act on the
taxpayer’s behalf, may represent the
taxpayer. This written authorization is valid
only for representing a single taxpayer in a
single assessment year and must identify the
parcels or accounts for which the person is
authorized to represent the taxpayer. A
taxpayer may use a Department of Revenue
form to grant the authorization in writing or
may use a different form provided it meets the
requirements of Section 194.034(1), F.S. The
Department has adopted Form DR-486A,
titled Written Authorization for
Representation Before the Value Adjustment
Board, which is incorporated by reference in
Rule 12D-16.002, F.A.C., as a form available
to taxpayers for granting the written
authorization.
(4) The board clerk may require the use of
an agent or representative number to facilitate
scheduling of hearings as long as such use is
not inconsistent with this rule chapter.
Rulemaking Authority 194.011(5), 194.034(1),
195.027(1), 213.06(1) FS. Law Implemented
194.011, 194.013, 194.032, 194.034, 195.022 FS.
History–New 3-30-10, Amended 9-19-17.
Note: Rule 12D-9.019 has been affected by 2025
legislation effective January 1, 2026, that makes it a
requirement, in counties with a population of 75,000
or more, for the value adjustment board to offer
remote hearings and allow the petitioner to appear
at a hearing using electronic or other communication
equipment upon a petitioner’s written request made
at least 10 calendar days before the hearing. This
law requires the notice of hearing to provide
information for the petitioner to appear at the
hearing using electronic or other communication
equipment. These requirements also apply in
counties with a population less than 75,000 if the
county has not opted out as provided. See Chapter
2025-208, Section 10, Laws of Florida (HB7031),
effective January 1, 2026.
http://laws.flrules.org/2025/208 .
12D-9.019 Scheduling and Notice of a
Hearing.
(1)(a) The board clerk shall prepare a
schedule of appearances before the board or
special magistrates based on timely filed
petitions, and shall notify each petitioner of
the scheduled time of appearance. The board
clerk shall simultaneously notify the property
appraiser or tax collector. The board clerk
may electronically send this notification to
the petitioner, if the petitioner indicates on his
or her petition this means of communication
for receiving notices, materials, and
communications.
(b) When scheduling hearings, the board
clerk shall consider:
1. The anticipated amount of time if
indicated on the petition,
2. The experience of the petitioner,
3. The complexity of the issues or the
evidence to be presented,
4. The number of petitions/parcels to be
heard at a single hearing,
5. The efficiency or difficulty for the
petitioner of grouping multiple hearings for a
single petitioner on the same day; and,
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6. The likelihood of withdrawals,
cancellations of hearings or failure to appear.
(c) Upon request of a party, the board clerk
shall consult with the petitioner and the
property appraiser or tax collector to ensure
that, within the board clerk’s judgment, an
adequate amount of time is provided for
presenting and considering evidence.
(d) In scheduling hearings before specific
special magistrates, the board, board attorney,
and board clerk shall not consider any
assessment reductions recommended by any
special magistrate in the current year or in any
previous year.
(e) In those counties that use special
magistrates, after an attorney special
magistrate has produced a recommended
decision on a determination that a change of
ownership under Section 193.155(3), F.S., a
change of ownership or control under Section
193.1554(5) or 193.1555(5), F.S., or a
qualifying improvement under Section
193.1555(5), F.S., has occurred, the petition
shall be scheduled for a hearing before a real
property valuation special magistrate for an
administrative review of the value(s), unless
the petitioner waives administrative review of
the value. The clerk must notify the petitioner
and property appraiser of the scheduled time
in the manner described in this rule. This
hearing is subject to the single time
reschedule for good cause as provided in this
rule. In counties that do not use special
magistrates the board may proceed directly to
a valuation hearing where properly noticed as
provided in this rule.
(2) No hearing shall be scheduled related
to valuation issues prior to completion by the
governing body of each taxing authority of
the public hearing on the tentative budget and
proposed millage rate.
(3)(a) The notice of hearing before the
value adjustment board shall be in writing,
and shall be delivered by regular or certified
U.S. mail or personal delivery, or in the
manner requested by the petitioner on Form
DR-486, so that the notice shall be received
by the petitioner no less than twenty-five (25)
calendar days prior to the day of such
scheduled appearance. The Form DR-486
series is adopted and incorporated by
reference in Rule 12D-16.002, F.A.C. The
notice of hearing form shall meet the
requirements of this section and shall be
subject to approval by the department. The
department provides Form DR-481 as a
format for the form of such notice. Form DR-
481, Value Adjustment Board – Notice of
Hearing, is adopted and incorporated by
reference in Rule 12D-16.002, F.A.C.
(b) The notice shall include these
elements:
1. The parcel number, account number or
legal address of all properties being heard at
the scheduled hearing;
2. The type of hearing scheduled;
3. The date and time of the scheduled
hearing, however, if the petition has been
scheduled to be heard within a block of time,
the beginning and ending of that block of time
shall be indicated on the notice;
4. The time reserved, or instructions on
how to obtain this information;
5. The location of the hearing, including
the hearing room number if known, together
with board clerk contact information
including office address and telephone
number, for petitioners to request assistance
in finding hearing rooms;
6. Instructions on how to obtain a list of
the potential special magistrates for the type
of petition in question;
7. A statement of the petitioner’s right to
participate in the exchange of evidence with
the property appraiser;
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8. A statement that the petitioner has the
right to reschedule the hearing a single time
for good cause as defined in Section
194.032(2)(a), F.S.;
9. A statement that Section 194.032(2)(a),
F.S., defines “good cause” as circumstances
beyond the control of the person seeking to
reschedule the hearing which reasonably
prevent the party from having adequate
representation at the hearing;
10. Instructions on bringing copies of
evidence;
11. Any information necessary to comply
with federal or state disability or accessibility
acts; and,
12. Information regarding where the
petitioner may obtain a copy of the uniform
rules of procedure.
(4) Each party may reschedule the hearing
a single time for good cause by submitting a
written request to the board clerk before the
scheduled appearance or as soon as
practicable. As used in this subsection, the
term “good cause” is defined in Section
194.032(2)(a), F.S.
(a) The board clerk shall ascertain if the
opposing party has been furnished a copy of
the request, and if not, shall furnish the
request to the opposing party. The board clerk
shall promptly forward the reschedule request
to the board or a board designee to make a
determination as to good cause; for this
determination, the board designee includes
the board clerk, board legal counsel or a
special magistrate.
(b) The board or board designee shall
grant the hearing reschedule for any request
that qualifies under Section 194.032(2)(a),
F.S. The board or board designee may act
upon the request based on its face and
whether it meets the provisions for good
cause on its face.
(c) If the board or a board designee
determines that the request does not show
good cause, the request will be denied and the
board may proceed with the hearing as
scheduled.
(d) If the board or a board designee
determines that the request demonstrates
good cause, the request will be granted.
(e) Requests to reschedule shall be
processed without delay and the processing
shall be accelerated where necessary to
ensure, if possible, that the parties are
provided notice of the determination before
the original hearing time.
(f) The board clerk shall give prompt
notice to the parties of the determination as to
good cause. Form DR-485WCN, Value
Adjustment Board – Clerk’s Notice, is
designated and may be used for this purpose.
Form DR-485WCN is adopted and
incorporated by reference in Rule 12D-
16.002, F.A.C.
(g) If good cause is found, the clerk shall
give immediate notice of cancellation of the
hearing and shall proceed as provided in
paragraph (h).
(h) The clerk must receive any notice of
conflict dates submitted by a party before
notice of a rescheduled hearing is sent to both
parties or before expiration of any period
allowed by the clerk or board to both parties
for such submittal.
(i) The clerk must reschedule considering
conflict dates received and should
accommodate a notice of conflict dates when
any associated delay will not be prejudicial to
the board’s performance of its functions in the
taxing process.
(j) The board clerk is responsible for
notifying the parties of any rescheduling and
will issue a notice of hearing with the new
hearing date which shall, if possible, be the
earliest date that is convenient for all parties.
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(k) When rescheduling hearings under this
rule, if the parties are unable to agree on an
earlier date, the board clerk is authorized to
schedule the hearing and send a notice of such
hearing by regular or certified U.S. mail or
personal delivery, or in the manner requested
by the petitioner on the petition Form DR -
486, so that the notice shall be received by the
petitioner no less than fifteen (15) calendar
days prior to the day of such scheduled
appearance, unless this notice is waived by
both parties.
(l) The clerk is authorized to inquire if a
party wants their evidence considered in the
event of their absence from the hearing.
(m) The clerk is authorized to ask the
parties if they will waive the 15 days’ notice
for rescheduled hearings; however, the parties
are not required to do so.
(n) A party must not assume the request to
reschedule has been granted until notified by
the clerk.
(5) If a hearing is rescheduled by a party,
the board clerk must notify the petitioner of
the rescheduled time in the manner referenced
in subsection (3), so that the notice shall be
received no less than fifteen (15) calendar
days prior to the day of such rescheduled
appearance, unless this notice is waived by
both parties.
(6) If a hearing is rescheduled, the
deadlines for the exchange of evidence shall
be computed from the new hearing date, if
time permits.
(7)(a) If a petitioner’s hearing does not
commence as scheduled, the board clerk is
authorized to reschedule the hearing.
(b) In no event shall a petitioner be
required to wait more than a reasonable time
after the scheduled time to be heard or, if the
petition has been scheduled to be heard within
a block of time, after the beginning of the
block of time. The board clerk is authorized
to find that a reasonable time has elapsed
based on other commitments, appointments
or hearings of the petitioner, lateness in the
day, and other hearings waiting to be heard
earlier than the petitioner’s hearing with the
board or special magistrate. If his or her
petition has not been heard within a
reasonable time, the petitioner may request to
be heard immediately. If the board clerk finds
a reasonable time has elapsed and petitioner
is not heard, the board clerk shall reschedule
the petitioner’s hearing. A reasonable time
must not exceed two hours. After two hours,
the petitioner has the right to inform the board
chairperson, or the clerk as board designee,
that he or she intends to leave. If the petitioner
chooses to leave, the petitioner must first
inform the board chairperson or clerk that he
or she intends to leave. The clerk must not list
the petitioner as a no show. If the hearing does
not commence within two hours and the
petitioner leaves, the clerk must reschedule
the hearing.
(c) A rescheduling under this subsection is
not a request by a party to reschedule as
provided in subsection (4).
(d) A petitioner is not required to wait any
length of time as a prerequisite to filing an
action in circuit court.
(8) Copies of the forms incorporated in
Rule 12D-16.002, F.A.C., may be obtained at
the Department’s Internet site:
http://floridarevenue.com/dor/property/forms
/.
Rulemaking Authority 194.011(5), 194.034(1),
195.027(1), 213.06(1) FS. Law Implemented
194.011, 194.015, 194.032, 194.034, 195.022 FS.
History–New 3-30-10, Amended 9-26-11, 6-14-16,
Section 15, Chapter 2016-128, Laws of Florida, 7-1-
16, 3-13-17, 9-19-17.
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
28
Note: Rule 12D-9.020 has been superseded by 2025
legislation effective September 1, 2025, that makes
it mandatory for the property appraiser to provide
the property appraiser’s evidence to the petitioner at
least 15 days before the hearing. Florida Statutes
now require both the petitioner and the property
appraiser to provide their evidence to each other,
without any preconditions. Petitioners MUST submit,
to the property appraiser, the petitioner’s 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.
This includes documents to be used as evidence that
the property appraiser specifically requested in
writing from the petitioner. Due to the new statutory
provisions effective September 1, 2025, any
inconsistent provisions in Rules 12D-9.020 and 12D-
9.025 will NOT be effective on September 1, 2025,
and thereafter. See Chapter 2025-208, Section 7,
Laws of Florida (HB7031), effective September 1,
2025. http://laws.flrules.org/2025/208 .
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,
Sunday, or legal holiday.
(b) A petitioner’s noncompliance with
paragraph (1)(a), does not affect the
petitioner’s right to receive a copy of the
current property record card from the
property appraiser as described in Section
194.032(2)(a), F.S.
(c) A petitioner’s noncompliance with
paragraph (1)(a), does not authorize a value
adjustment board or special magistrate to
exclude the petitioner’s evidence. However,
under Section 194.034(1)(h), F.S., if the
property appraiser asks in writing for specific
evidence before the hearing in connection
with a filed petition, and the petitioner has
this evidence and knowingly refuses to
provide it to the property appraiser a
reasonable time before the hearing, the
evidence cannot be presented by the
petitioner or accepted for consideration by the
board or special magistrate. Reasonableness
shall be determined by whether the material
can be reviewed, investigated, and responded
to or rebutted in the time frame remaining
before the hearing. These requirements are
more specifically described in subsection (8),
of this rule, and in paragraphs 12D-
9.025(4)(a) and (f), F.A.C.
(2)(a) If the property appraiser receives the
petitioner’s documentation as described in
paragraph (1)(a), and if requested in writing
by the petitioner, the property appraiser shall,
no later than seven (7) days before the
hearing, provide to the petitioner a list of
evidence to be presented at the hearing, a
summary of evidence to be presented by
witnesses, and copies of all documentation to
be presented by the property appraiser at the
hearing. The evidence list must contain the
current property record card. There is no
specific form or format required for the
petitioner’s written request.
(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.
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(3)(a) If the petitioner does not provide the
information to the property appraiser
described in paragraph (1)(a), the property
appraiser need not provide the information to
the petitioner as described in subsection (2).
(b) If the property appraiser does not
provide the information to the petitioner
within the time required by paragraph (2)(b),
the hearing shall be rescheduled to allow the
petitioner additional time to review the
property appraiser’s evidence.
(4) By agreement of the parties the
evidence exchanged under this rule section
shall be delivered by regular or certified U.S.
mail, personal delivery, overnight mail, FAX
or email. The petitioner and property
appraiser may agree to a different timing and
method of exchange. “Provided” means
received by the party not later than the time
frame provided in this rule section. If either
party does not designate a desired manner for
receiving information in the evidence
exchange, the information shall be provided
by U.S. mail. The property appraiser shall
provide the information at the address listed
on the petition form for the petitioner.
(5) Level of detail on evidence summaries:
The summaries of evidence to be presented
by witnesses for the petitioner and the
property appraiser under this rule section
shall be sufficiently detailed as to reasonably
inform a party of the general subject matter of
the witness’ testimony, and the name and
address of the witness.
(6) Hearing procedures: Neither the board
nor the special magistrate shall take any
general action regarding compliance with this
section, but any action on each petition shall
be considered on a case by case basis. Any
action shall be based on a consideration of
whether there has been a substantial
noncompliance with this section, and shall be
taken at a scheduled hearing and based on
evidence presented at such hearing. “General
action” means a prearranged course of
conduct not based on evidence received i n a
specific case at a scheduled hearing on a
petition.
(7) A property appraiser shall not use at a
hearing evidence that was not supplied to the
petitioner as required. The remedy for such
noncompliance shall be a rescheduling of the
hearing to allow the petitioner an opportunity
to review the information of the property
appraiser.
(8) No petitioner may present for
consideration, nor may a board or special
magistrate accept for consideration,
testimony or other evidentiary materials that
were specifically requested of the petitioner
in writing by the property appraiser in
connection with a filed petition, of which the
petitioner had knowledge and denied to the
property appraiser. Such evidentiary
materials shall be considered timely if
provided to the property appraiser no later
than fifteen (15) days before the hearing in
accordance with the exchange of evidence
rules in this section. If provided to the
property appraiser less than fifteen (15) days
before the hearing, such materials shall be
considered timely if the board or special
magistrate determines they were provided a
reasonable time before the hearing, as
described in paragraph 12D-9.025(4)(f),
F.A.C. A petitioner’s ability to introduce the
evidence, requested of the petitioner in
writing by the property appraiser, is lost if not
provided to the property appraiser as
described in this paragraph. This provision
does not preclude rebuttal evidence that was
not specifically requested of the petitioner by
the property appraiser.
(9) As the trier of fact, the board or special
magistrate may independently rule on the
admissibility and use of evidence. If the board
Uniform Policies and Procedures Manual for Value Adjustment Boards
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or special magistrate has any questions
relating to the admissibility and use of
evidence, the board or special magistrate
should consult with the board legal counsel.
The basis for any ruling on admissibility of
evidence must be reflected in the record.
Rulemaking Authority 194.011(5), 194.034(1),
195.027(1), 213.06(1) FS. Law Implemented
194.011, 194.015, 194.032, 194.034, 194.035,
195.022 FS. History–New 3-30-10, Amended 6-14-
16, 4-10-18.
12D-9.021 Withdrawn or Settled
Petitions; Petitions Acknowledged as
Correct; Non-Appearance; Summary
Disposition of Petitions.
(1) A petitioner may withdraw a
petition prior to the scheduled hearing.
Form DR- 485WI is prescribed by the
department for such purpose; however, other
written or electronic means may be used.
Form DR-485WI is adopted and incorporated
by reference in Rule 12D-16.002, F.A.C.
Form DR-485WI shall indicate the reason for
the withdrawal as one of the following:
(a) Petitioner agrees with the
determination of the property appraiser or tax
collector;
(b) Petitioner and property appraiser or
tax collector have reached a settlement of the
issues;
(c) Petitioner does not agree with the
decision or assessment of the property
appraiser or tax collector but no longer
wishes to pursue a remedy through the value
adjustment board process; or
(d) Other specified reason.
(2) The board clerk shall cancel the
hearing upon receiving a notice of withdrawal
from the petitioner and there shall be no
further proceeding on the matter.
(3) If a property appraiser or tax collector
agrees with a petition challenging a decision
to deny an exemption, classification,
portability assessment difference transfer, or
deferral, the property appraiser or tax
collector shall issue the petitioner a notice
granting said exemption, classification,
portability assessment difference transfer, or
deferral and shall file with the board clerk a
notice that the petition was acknowledged as
correct. The board clerk shall cancel the
hearing upon receiving the notice of
acknowledgement and there shall be no
further proceeding on the matter
acknowledged as correct.
(4) If parties do not file a notice of
withdrawal or notice of acknowledgement
but indicate the same at the hearing, the
board or special magistrate shall so state on
the hearing record and shall not proceed with
the hearing and shall not issue a decision. If
a petition is withdrawn or acknowledged as
correct under subsection (1), (2), or (3), or
settlement is reached and filed by the parties,
at any time before a recommended decision
or final board decision is issued, the board,
special magistrate or clerk need not issue such
decision. The board clerk shall list and
report all withdrawals, settlements,
acknowledgements of correctness as
withdrawn or settled petitions. Settled
petitions shall include those acknowledged as
correct by the property appraiser or tax
collector.
(5) For all withdrawn or settled
petitions, a special magistrate shall not
produce a recommended decision and the
board shall not produce a final decision.
(6) When a petitioner does not appear
by the commencement of a scheduled
hearing and the petitioner has not indicated
a desire to have their petition heard without
their attendance and a good cause request is
not pending, the board or the special
magistrate shall not commence or proceed
with the hearing and shall produce a decision
Uniform Policies and Procedures Manual for Value Adjustment Boards
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or recommended decision as described in
this section. If the petitioner makes a good
cause request before the decision, if no
special magistrate is used, or recommended
decision, if a special magistrate is used, is
issued, the board or board designee shall
rule on the good cause request before
determining that the decision or
recommended decision should be set aside
and that the hearing should be rescheduled,
or that the board or special magistrate should
issue the decision or recommended decision.
(7) When a petitioner does not appear
by the commencement of a scheduled
hearing and a good cause request is pending,
the board or board designee shall rule on the
good cause request before determining that
the hearing should be rescheduled or that the
board or special magistrate should issue a
decision or recommended decision.
(a) If the board or board designee finds
good cause for the petitioner’s failure to
appear, the board clerk shall reschedule the
hearing.
(b) If the board or board designee does
not find good cause for the petitioner’s failure
to appear, the board or special magistrate
shall issue a decision or recommended
decision.
(8) Decisions issued under subsection
(6) or (7) shall not be treated as withdrawn
or settled petitions and shall contain:
(a) A finding of fact that the petitioner
did not appear at the hearing and did not state
good cause; and
(b) A conclusion of law that the relief is
denied and the decision is being issued in
order that any right the petitioner may have to
bring an action in circuit court is not impaired.
(9) Copies of the forms incorporated in
Rule 12D-16.002, F.A.C., may be obtained
at the Department’s internet site:
http://floridarevenue.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. History–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 proceeding, the
basis for that belief shall be included in the
record of the proceeding or submitted prior to
the hearing in writing to the board legal
counsel.
(2)(a) Upon review, if the board or its legal
counsel determines that the original special
magistrate does not meet the statutory
requirements and qualifications, the board or
legal counsel shall enter into the record an
instruction to the board clerk to reschedule
the petition before a different special
magistrate to hear or rehear the petition
without considering actions that may have
occurred during any previous hearing.
(b) Upon review, if the board or its legal
counsel determines that the special magistrate
does meet the statutory requirements and
qualifications, such determination shall be
issued in writing and placed in the record, and
the special magistrate will conduct the
hearing, or, if a hearing was already held, the
recommended decision will be forwarded to
the board in accordance with these rules.
(3) Board members and special
magistrates shall recuse themselves from
hearing a petition when they have a conflict
of interest or an appearance of a conflict of
interest.
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(4)(a) If either the petitioner or the
property appraiser communicates a
reasonable belief that a board member or
special magistrate has a bias, prejudice or
conflict of interest, the basis for that belief
shall be stated in the record of the proceeding
or submitted prior to the hearing in writing to
the board legal counsel.
(b) If the board member or special
magistrate agrees with the basis stated in the
record, the board member or special
magistrate shall recuse himself or herself on
the record. A special magistrate who recuses
himself or herself shall close the hearing on
the record and notify the board clerk of the
recusal. Upon a board member’s recusal, the
hearing shall go forward if there is a quorum.
Upon a special magistrate’s recusal, or a
board member’s recusal that results in a
quorum not being present, the board clerk
shall reschedule the hearing.
(c) If the board member or special
magistrate questions the need for recusal, the
board member or special magistrate shall
request an immediate determination on the
matter from the board’s legal counsel.
(d) Upon review, if the board legal
counsel:
1. Determines that a recusal is necessary,
the board member or special magistrate shall
recuse himself or herself and the board clerk
shall reschedule the hearing; or
2. Is uncertain whether recusal is
necessary, the board member or special
magistrate shall recuse himself or herself and
the board clerk shall reschedule the hearing;
or
3. Determines the recusal is
unnecessary, the board legal counsel shall
set forth the basis upon which the request was
not based on sufficient facts or reasons.
(e) In a rescheduled hearing, the board
or special magistrate shall not consider any
actions that may have occurred during any
previous hearing on the same petition.
(5) A rescheduling for disqualification or
recusal shall not be treated as the one time
rescheduling to which a petitioner has a right
upon timely request under Section
194.032(2), F.S.
Rulemaking Authority 194.011(5), 194.034(1),
195.027(1), 213.06(1) FS. Law Implemented
194.011, 194.032, 194.034, 194.035, 213.05,
475.611, FS. History–New 3-30-10.
12D-9.023 Hearings Before Board or
Special Magistrates.
(1) Hearing rooms, office space,
computer systems, personnel, and other
resources used for any of the board’s
functions shall be controlled by the board
through the board clerk of the value
adjustment board. The board clerk shall
perform his or her duties in a manner to avoid
the appearance of a conflict of interest. The
board clerk shall not use the resources of the
property appraiser’s or tax collector’s office
and shall not allow the property appraiser or
tax collector to control or influence any part
of the value adjustment board process.
(2) Boards and special magistrates shall
adhere as closely as possible to the schedule
of hearings established by the board clerk but
must ensure that adequate time is allowed for
parties to present evidence and for the board
or special magistrate to consider the admitted
evidence. If the board or special magistrate
determines from the petition form that the
hearing has been scheduled for less time than
the petitioner requested on the petition, the
board or special magistrate must consider
whether the hearing should be extended or
continued to provide additional time.
Rulemaking Authority 194.011(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.
Uniform Policies and Procedures Manual for Value Adjustment Boards
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12D-9.024 Procedures for
Commencement of a Hearing.
(1) If all parties are present and the
petition is not withdrawn or settled, a hearing
on the petition shall commence.
(2) The hearing shall be open to the
public.
(3) Upon the request of either party, a
special magistrate shall swear in all witnesses
in that proceeding on the record. Upon such
request and if the witness has been sworn
in during an earlier hearing, it shall be
sufficient for the special magistrate to
remind the witness that he or she is still under
oath.
(4) Before or at the start of the hearing,
the board, the board’s designee or the special
magistrate shall give a short overview
verbally or in writing of the rules of
procedure and any administrative issues
necessary to conduct the hearing.
(5) Before or at the start of the hearing,
unless waived by the parties, the board or
special magistrate shall make an opening
statement or provide a brochure or taxpayer
information sheet that:
(a) States the board or special
magistrate is an independent, impartial, and
unbiased hearing body or officer, as
applicable;
(b) States the board or special magistrate
does not work for the property appraiser or
tax collector, is independent of the property
appraiser or tax collector, and is not
influenced by the property appraiser or tax
collector;
(c) States the hearing will be conducted in
an orderly, fair, and unbiased manner;
(d) States that the law does not allow
the board or special magistrate to review
any evidence unless it is presented on the
record at the hearing or presented upon
agreement of the parties while the record is
open; and
(e) States that the law requires the board
or special magistrate to evaluate the relevance
and credibility of the evidence in deciding the
results of the petition.
(6) The board or special magistrate
shall ask the parties if they have any
questions regarding the verbal or written
overview of the procedures for the hearing.
(7) After the opening statement, and
clarification of any questions with the parties,
the board or special magistrate shall proceed
with the hearing. The property appraiser
shall indicate for the record his or her
determination of just value, classified use
value, tax exemption, property classification,
or “portability” assessment difference, or
deferral or penalties. Under subsection
194.301(1), F.S., in a hearing on just,
classified use, or assessed value, the first
issue to be considered is whether the property
appraiser establishes a presumption of
correctness for the assessment. The
property appraiser shall present evidence on
this issue first.
(8) If at any point in a hearing or
proceeding the petitioner withdraws the
petition or the parties agree to settlement, the
petition becomes a withdrawn or settled
petition and the hearing or proceeding shall
end. The board or special magistrate shall
state or note for the record that the petition is
withdrawn or settled, shall not proceed with
the hearing, shall not consider the petition,
and shall not produce a decision or
recommended decision.
(9)(a) If the petitioner does not appear by
the commencement of a scheduled hearing,
the board or special magistrate shall not
commence the hearing and shall proceed
under the requirements set forth in subsection
12D-9.021(6), F.A.C., unless:
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1. The petition is on a “portability”
assessment difference transfer in which the
previous homestead is the subject of the
petition and is located in a county other than
the county where the new homestead is
located. Requirements specific to hearings on
such petitions are set forth in subsection 12D-
9.028(6), F.A.C.; or
2. The petitioner has indicated that he or
she does not wish to appear at the hearing, but
would like for the board or special
magistrate to consider evidence submitted
by the petitioner.
(b) A petitioner who has indicated that he
or she does not wish to appear at the hearing,
but would like for the board or special
magistrate to consider his or her evidence,
shall submit his or her evidence to the board
clerk and property appraiser before the
hearing.
The board clerk shall:
1. Keep the petitioner’s evidence as part
of the petition file;
2. Notify the board or special magistrate
before or at the hearing that the petitioner has
indicated he or she will not appear at the
hearing, but would like for the board or
special magistrate to consider his or her
evidence at the hearing; and
3. Give the evidence to the board or
special magistrate at the beginning of the
hearing.
(10) If the property appraiser or tax
collector does not appear by the
commencement of a scheduled hearing,
except a good cause hearing, the board or
special magistrate shall state on the record
that the property appraiser or tax collector did
not appear at the hearing. Then, the board or
special magistrate shall request the petitioner
to state for the record whether he or she
wants to have the hearing rescheduled or
wants to proceed with the hearing without
the property appraiser or tax collector. If the
petitioner elects to have the hearing
rescheduled, the board clerk shall reschedule
the hearing. If the petitioner elects to proceed
with the hearing without the property
appraiser or tax collector, the board or
special magistrate shall proceed with the
hearing and shall produce a decision or
recommended decision.
(11) In any hearing conducted without
one of the parties present, the board or
special magistrate must take into
consideration the inability of the opposing
party to cross- examine the non-appearing
party in determining the sufficiency of the
evidence of the non- appearing party.
Rulemaking Authority 194.011(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.
Note: Rule 12D-9.025 has been superseded by 2025
legislation effective September 1, 2025, that makes
it mandatory for the property appraiser to provide
the property appraiser’s evidence to the petitioner at
least 15 days before the hearing. Florida Statutes
now require both the petitioner and the property
appraiser to provide their evidence to each other,
without any preconditions. Petitioners MUST submit,
to the property appraiser, the petitioner’s 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.
This includes documents to be used as evidence that
the property appraiser specifically requested in
writing from the petitioner. Due to the new statutory
provisions effective September 1, 2025, any
inconsistent provisions in Rules 12D-9.020 and 12D-
9.025 will NOT be effective on September 1, 2025,
and thereafter. See Chapter 2025-208, Section 7,
Laws of Florida (HB7031), effective September 1,
2025. http://laws.flrules.org/2025/208 .
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:
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(a) Review the evidence presented by the
parties;
(b) Determine whether the evidence
presented is admissible;
(c) Admit the evidence that is admissible,
and identify the evidence presented to
indicate that it is admitted or not admitted;
and
(d) Consider the admitted evidence.
(2)(a) In these rules, the term “admitted
evidence” means evidence that has been
admitted into the record for consideration by
the board or special magistrate. Board and
special magistrate proceedings are not
controlled by strict rules of evidence and
procedure. Formal rules of evidence shall not
apply, but fundamental due process shall be
observed and shall govern the proceedings.
(b) For administrative reviews, “relevant
evidence” is evidence that is reasonably
related, directly or indirectly, to the statutory
criteria that apply to the issue under review.
This description means the evidence meets or
exceeds a minimum level of relevance
necessary to be admitted for consideration,
but does not necessarily mean that the
evidence has sufficient relevance to legally
justify a particular conclusion.
(c) Rebuttal evidence is relevant evidence
used solely to disprove or contradict the
original evidence presented by an opposing
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
should consult with the board legal counsel.
The basis for any ruling on admissibility of
evidence must be reflected in the record. The
special magistrate may delay ruling on the
question during the hearing and consult with
board legal counsel after the hearing.
(3)(a) In a board or special magistrate
hearing, the petitioner is responsible for
presenting relevant and credible evidence in
support of his or her belief that the property
appraiser’s determination is incorrect. The
property appraiser is responsible for
presenting relevant and credible evidence in
support of his or her determination.
(b) Under Section 194.301, F.S.,
“preponderance of the evidence” is the
standard of proof that applies in assessment
challenges. The “clear and convincing
evidence” standard of proof no longer
applies, starting with 2009 assessments. A
taxpayer shall never have the burden of
proving that the property appraiser’s
assessment is not supported by any
reasonable hypothesis of a legal assessment.
(4)(a) No evidence shall be considered by
the board or special magistrate except when
presented and admitted during the time
scheduled for the petitioner’s hearing, or at a
time when the petitioner has been given
reasonable notice. The petitioner may still
present evidence if he or she does not
participate in the evidence exchange.
However, if the property appraiser asks in
writing for specific evidence before the
hearing in connection with a filed petition,
and the petitioner has this evidence and
refuses to provide it to the property appraiser,
the evidence cannot be presented by the
petitioner or accepted for consideration by the
board or special magistrate. These
requirements are more specifically described
in paragraph (f) below.
(b) If a 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.
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(c) In order to be reviewed by the board or
special magistrate, any evidence filed with
the board clerk shall be brought to the hearing
by the 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 special
magistrate to consider his or her evidence,
shall submit his or her evidence to the board
clerk before the hearing.
The board clerk shall:
1. Keep the petitioner’s evidence as part of
the petition file;
2. Notify the board or special magistrate
before or at the hearing that the petitioner has
indicated he or she will not appear at the
hearing, but would like for the board or
special magistrate to consider his or her
evidence at the hearing; and
3. Give the evidence to the board or
special magistrate at the beginning of the
hearing.
(e) The board clerk may provide an
electronic system for the filing and retrieval
of evidence for the convenience of the parties,
but such evidence shall not be considered part
of the record and shall not be reviewed by the
board or special magistrate until presented at
a hearing. Any exchange of evidence should
occur between the parties and such evidence
is not part of the record until presented by the
offering party and deemed admissible at the
hearing.
(f)1. No petitioner shall present for
consideration, nor shall the board or special
magistrate accept for consideration,
testimony or other evidentiary materials that
were specifically requested of the petitioner
in writing by the property appraiser in
connection with a filed petition, of which the
petitioner had knowledge and denied to the
property appraiser. Such evidentiary
materials shall be considered timely if
provided to the property appraiser no later
than fifteen (15) days before the hearing in
accordance with the exchange of evidence
rules in Rule 12D-9.020, F.A.C., and, if
provided to the property appraiser less than
fifteen (15) days before the hearing, shall be
considered timely if the board or special
magistrate determines they were provided a
reasonable time before the hearing. A
petitioner’s ability to introduce the evidence,
requested of the petitioner in writing by the
property appraiser, is lost if not provided to
the property appraiser as described in this
paragraph. This provision does not preclude
rebuttal evidence that was not specifically
requested of the petitioner by the property
appraiser. For purposes of this rule and Rule
12D-9.020, F.A.C., reasonableness shall be
assumed if the property appraiser does not
object. Otherwise, reasonableness shall be
determined by whether the material can be
reviewed, investigated, and responded to or
rebutted in the time frame remaining before
the hearing. If a petitioner has acted in good
faith and not denied evidence to the property
appraiser prior to the hearing, as provided by
Section 194.034(1)(h), F.S., but wishes to
submit evidence at the hearing which is of a
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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
rescheduling of the hearing to allow the
petitioner an opportunity to review the
information of the property appraiser.
(g) An appraisal report shall not be
submitted as evidence in a value adjustment
board proceeding in any tax year in which the
person who performed the appraisal serves as
a special magistrate to that county value
adjustment board for the same tax year.
Accordingly, in that tax year the board and
any special magistrate in that county shall not
admit such appraisal report into evidence and
shall not consider any such appraisal report.
(5) When testimony is presented at a
hearing, each party shall have the right to
cross-examine any witness.
(6)(a) By agreement of the parties entered
in the record, the board or special magistrate
may leave the record open and postpone
completion of the hearing to a date certain to
allow a party to collect and provide additional
relevant and credible evidence. Such
postponements shall be limited to instances
where, after completing original
presentations of evidence, the parties agree to
the collection and submittal of additional,
specific factual evidence for consideration by
the board or special magistrate. In lieu of
completing the hearing, upon agreement of
the parties the board or special magistrate is
authorized to consider such evidence without
further hearing.
(b) If additional hearing time is necessary,
the hearing must be completed at the date,
place, and time agreed upon for presenting the
additional evidence to the board or special
magistrate for consideration.
(c) In a petition to decrease the just value,
the following limitations shall apply if the
property appraiser seeks to present additional
evidence that was unexpectedly discovered
and that would increase the assessment.
1. The board or special magistrate shall
ensure that such additional evidence is limited
to a correction of a factual error discovered in
the physical attributes of the petitioned
property; a change in the property appraiser’s
judgment is not such a correction and shall
not justify an increase in the assessment.
2. A notice of revised proposed
assessment shall be made and provided to the
petitioner in accordance with the notice
provisions set out in Florida Statutes for
notices of proposed property taxes.
3. Along with the notice of revised
proposed assessment, the property appraiser
shall provide to the petitioner a copy of the
revised property record card containing
information relevant to the computation of the
revised proposed assessment, with
confidential information redacted. The
property appraiser shall provide such revised
property record card to the petitioner either by
sending it to the petitioner or by notifying the
petitioner how to obtain it online.
4. A new hearing shall be scheduled and
notice of the hearing shall be sent to the
petitioner.
5. The evidence exchange procedures in
Rule 12D-9.020, F.A.C., shall be available.
6. The back assessment procedure in
Section 193.092, F.S., shall be used for any
assessment already certified.
(d) In a petition to increase the just value,
the property appraiser may provide an
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increased just value to the petitioner before
the hearing or at the hearing. In such case, if
the petitioner agrees with the property
appraiser’s increased just value, the petitioner
may settle or withdraw the petition. If the
petitioner does not agree with the property
appraiser’s increased just value, the hearing
shall not be canceled on that ground. This
provision applies only in petitions to increase
the just value.
(7)(a) The board or special magistrate
shall receive, identify for the record, and
retain all exhibits presented during the
hearing and send them to the board clerk
along with the recommended decision or final
decision. Upon agreement of the parties, the
board clerk is authorized to make an
electronic representation of evidence that is
difficult to store or maintain.
(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,
or as increased by the property appraiser
during the hearing as provided in subsection
(6), 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) FS. Law Implemented 193.092, 194.011,
194.032, 194.034, 194.035 FS. History–New 3-30-
10, Amended 6-14-16, 9-19-17, 8-17-21, 11-26-23.
Note: Rule 12D-9.026 has been superseded by 2025
legislation effective January 1, 2026, that makes it a
requirement, in counties with a population of 75,000
Uniform Policies and Procedures Manual for Value Adjustment Boards
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or more, for the value adjustment board to offer
remote hearings and allow the petitioner to appear
at a hearing using electronic or other communication
equipment upon a petitioner’s written request made
at least 10 calendar days before the hearing. This
law requires the notice of hearing to provide
information for the petitioner to appear at the
hearing using electronic or other communication
equipment. These requirements also apply in
counties with a population less than 75,000 if the
county has not opted out as provided. See Chapter
2025-208, Section 10, Laws of Florida (HB7031),
effective January 1, 2026.
http://laws.flrules.org/2025/208 .
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 media. If
the board or special magistrate allows a party
to appear by telephone, all members of the
board in the hearing or the special magistrate
must be physically present in the hearing
room. Unless required by other provisions
of state or federal law, the board clerk need
not comply with such a request if such
telephonic or electronic media are not
reasonably available.
(b) The parties must also all agree on the
methods for swearing witnesses, presenting
evidence, and placing testimony on the
record. Such methods must comply with
the provisions of this rule chapter. The
agreement of the parties must include which
parties must appear by telephonic or other
electronic media, and which parties will be
present in the hearing room.
(4) Such hearings must be open to the
public either by providing the ability for
interested members of the public to join
the hearing electronically or to monitor the
hearing at the location of the board or special
magistrate.
Rulemaking Authority 194.011(5), 194.034(1),
195.027(1), 213.06(1) FS. Law Implemented
194.011, 194.032, 194.034, 195.035, 195.022,
195.084, 213.05 FS. History–New 3-30-10.
12D-9.027 Process of Administrative
Review.
(1) This section sets forth the sequence
of general procedural steps for administrative
reviews. This order of steps applies to: the
consideration of evidence, the development
of conclusions, and the production of written
decisions. The board or special magistrate
shall follow this general sequence in order
to fulfill the procedural requirements of
Section 194.301, F.S. The following
subsections set forth the steps for
administrative reviews of:
(a) Just valuations in subsection (2);
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(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 whether the property appraiser’s
just valuation methodology is appropriate.
The presumption of correctness is not
established unless the admitted evidence
proves by a preponderance of the evidence
that the property appraiser’s just valuation
methodology complies with Section 193.011,
F.S., and professionally accepted appraisal
practices, including mass appraisal standards,
if appropriate.
(b)1. In administrative reviews of just
valuations, if the property appraiser
establishes a presumption of correctness,
determine whether the admitted evidence
proves by a preponderance of the evidence
that:
a. The property appraiser’s just valuation
does not represent just value; or
b. The property appraiser’s just valuation
is arbitrarily based on appraisal practices that
are different from the appraisal practices
generally applied by the property appraiser
to comparable property within the same
county.
2. If one or both of the conditions in
subparagraph (b)1. above are determined to
exist, the property appraiser’s presumption of
correctness is overcome.
3. If the property appraiser does not
establish a presumption of correctness, or if
the presumption of correctness is overcome,
the board or special magistrate shall
determine whether the hearing record
contains competent, substantial evidence of
just value which
cumulatively meets the criteria of
Section 193.011, F.S., and professionally
accepted appraisal practices.
a. If the hearing record contains
competent, substantial evidence for
establishing a revised just value, the board or
an appraiser special magistrate shall establish
a revised just value based only upon such
evidence. In establishing a revised just
value, the board or special magistrate is not
restricted to any specific value offered by one
of the parties.
b. If the hearing record lacks competent,
substantial evidence for establishing a revised
just value, the board or special magistrate
shall remand the assessment to the property
appraiser with appropriate directions for
establishing just value.
4. If the property appraiser establishes
a presumption of correctness and that
presumption of correctness is not overcome
as described in subparagraph (b)1. above, the
assessment stands.
(3) In administrative reviews of the
classified use valuation of property or
administrative reviews of the assessed
valuation of limited increase property, the
board or special magistrate shall follow this
sequence of general procedural steps:
(a) Identify the statutory criteria that
apply to the classified use valuation of the
property or to the assessed valuation of limited
increase property, as applicable.
(b) Determine whether the property
appraiser established a presumption of
correctness for the assessment, and determine
whether the property appraiser’s classified
use or assessed valuation methodology is
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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
correctness, determine whether the admitted
evidence proves by a preponderance of the
evidence that:
a. The property appraiser’s classified
use valuation does not represent classified
use value; or
b. The property appraiser’s classified use
valuation is arbitrarily based on classified use
valuation practices that are different from
the classified use valuation practices
generally applied by the property appraiser
to comparable property of the same
property classification within the same
county.
2. If one or both of the conditions in
subparagraph (c)1. above are determined to
exist, the property appraiser’s presumption of
correctness is overcome.
3. If the property appraiser does not
establish a presumption of correctness, or if
the presumption of correctness is overcome,
the board or special magistrate shall
determine whether the hearing record
contains competent, substantial evidence of
classified use value which cumulatively
meets the statutory criteria that apply to the
classified use valuation of the petitioned
property.
a. If the hearing record contains
competent, substantial evidence for
establishing a revised classified use value,
the board or an appraiser special magistrate
shall establish a revised classified use value
based only upon such evidence. In
establishing a revised classified use value,
the board or special magistrate is not
restricted to any specific value offered by one
of the parties.
b. If the hearing record lacks competent,
substantial evidence for establishing a revised
classified use value, the board or special
magistrate shall remand the assessment to
the property appraiser with appropriate
directions for establishing classified use
value.
4. If the property appraiser establishes
a presumption of correctness and that
presumption of correctness is not overcome
as described in subparagraph (c)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
that:
a. The property appraiser’s assessed
valuation does not represent assessed value; or
b. The property appraiser’s assessed
valuation is arbitrarily based on assessed
valuation practices that are different from the
assessed valuation practices generally
applied by the property appraiser to
comparable property within the same county.
2. If one or both of the conditions in
subparagraph (d)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
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assessed value which cumulatively meets the
statutory criteria that apply to the assessed
valuation of the petitioned property.
a. If the hearing record contains
competent, substantial evidence for
establishing a revised assessed value, the
board or an appraiser special magistrate
shall establish a revised assessed value
based only upon such evidence. In
establishing a revised assessed
value, the board or special magistrate is
not restricted to any specific value offered by
one of the parties.
b. If the hearing record lacks competent,
substantial evidence for establishing a revised
assessed value, the board or special magistrate
shall remand the assessment to the property
appraiser with appropriate directions for
establishing assessed value.
4. If the property appraiser establishes
a presumption of correctness and that
presumption of correctness is not overcome
as described in subparagraph (d)1. above, the
assessment stands.
(4) In administrative reviews of
exemptions, classifications, and portability
assessment transfers, the board or special
magistrate shall follow this sequence of
general procedural steps:
(a) In the case of an exemption, the board
or special magistrate shall consider whether
the denial was valid or invalid and shall:
1. Review the exemption denial, and
compare it to the applicable statutory criteria
in Section 196.193(5), F.S.;
2. Determine whether the denial was
valid under Section 196.193, F.S.; and
3. If the denial is found to be invalid, not
give weight to the exemption denial or to any
evidence supporting the basis for such
denial, but shall instead proceed to dispose
of the matter without further consideration in
compliance with Section 194.301, F.S.
4. If the denial is found to be valid,
proceed with steps in paragraphs (b) through
(g) below.
(b) Consider the admitted evidence
presented by the parties.
(c) Identify the particular exemption,
property classification, or portability
assessment transfer issue that is the subject of
the petition.
(d) Identify the statutory criteria that
apply to the particular exemption, property
classification, or portability assessment
difference transfer that was identified as the
issue under administrative review.
(e) Identify and consider the essential
characteristics of the petitioned property or
the property owner, as applicable, based on
the statutory criteria that apply to the issue
under administrative review.
(f) Identify and consider the basis used
by the property appraiser in issuing the
denial for the petitioned property.
(g) Determine whether the admitted
evidence proves by a preponderance of the
evidence that the property appraiser’s denial
is incorrect and the exemption, classification,
or portability assessment transfer should be
granted because all of the applicable statutory
criteria are satisfied. Where necessary and
where the context will permit in these rules,
the term “statutory criteria” includes any
constitutional criteria that do not require
implementation by legislation.
(5) “Standard of proof” means the
level of proof needed by the board or
special magistrate to reach a particular
conclusion. The standard of proof that
applies in administrative reviews is called
“preponderance of the evidence,” which
means “greater weight of the evidence.”
(6) When applied to evidence, the term
“sufficient” is a test of adequacy. Sufficient
evidence is admitted evidence that has
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enough overall weight, in terms of relevance
and credibility, to legally justify a particular
conclusion. A particular conclusion is
justified when the overall weight of the
admitted evidence meets the standard of
proof that applies to the issue under
consideration. The board or special
magistrate must determine whether the
admitted evidence is sufficiently relevant
and credible to reach the standard of proof
that applies to the issue under consideration.
In determining whether the admitted evidence
is sufficient for a particular issue under
consideration, the board or special magistrate
shall:
(a) Consider the relevance and
credibility of the admitted evidence as a
whole, regardless of which party presented
the evidence;
(b) Determine the relevance and
credibility, or overall weight, of the evidence;
(c) Compare the overall weight of the
evidence to the standard of proof;
(d) Determine whether the overall
weight of the evidence is sufficient to reach
the standard of proof; and
(e) Produce a conclusion of law based
on the determination of whether the overall
weight of the evidence has reached the
standard of proof.
Rulemaking Authority 194.011(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
petition 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 petitioner based the claim and
shall hear the petitioner on behalf of his or her
right to such assessment. Such petition shall
be heard by an attorney special magistrate if
the board uses special magistrates.
(4) This subsection will apply to value
adjustment board proceedings in a county in
which the previous homestead is located. Any
petitioner desiring to appeal the action of a
property appraiser in a county in which the
previous homestead is located must so
designate on Form DR-486PORT.
(5) If the petitioner does not agree
with the amount of the assessment
limitation difference for which the
petitioner qualifies as stated by the property
appraiser in the county where the previous
homestead property was located, or if the
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Department of Revenue August 2025
44
property appraiser in that county has not
stated that the petitioner qualifies to transfer
any assessment limitation difference, upon
the petitioner filing a petition to the value
adjustment board in the county where the
new homestead property is located, the board
clerk in that county shall, upon receiving the
petition, send a notice using Form DR-
486XCO, to the board clerk in the county
where the previous homestead was located,
which shall reconvene if it has already
adjourned. Form DR-486XCO is adopted,
and incorporated by reference, in Rule 12D-
16.002, F.A.C.
(6)(a) If a cross county petition is filed
as described in subsection (5), such notice
operates as a timely petition and creates an
appeal to the value adjustment board in the
county where the previous homestead was
located on all issues surrounding the
previous assessment differential for the
taxpayer involved. However, the petitioner
may not petition to have the just, assessed, or
taxable value of the previous homestead
changed.
(b) The board clerk in the county where
the previous homestead was located shall set
the petition for hearing and notify the
petitioner, the property appraiser in the
county where the previous homestead was
located, the property appraiser in the county
where the new homestead is located, and the
value adjustment board in that county, and
shall hear the petition.
(25) The board clerk in the county in
which the previous homestead was located
must note and file the petition from the
county in which the new homestead is
located. No filing fee is required. The board
clerk shall notify each petitioner of the
scheduled time of appearance. The notice
shall be in writing and delivered by regular
or certified U.S. mail, or personal delivery,
or delivered in the manner requested by the
petitioner on Form DR- 486PORT, so that
the notice shall be received by the petitioner
no less than twenty-five (25) calendar days
prior to the day of such scheduled
appearance. The board clerk will have prima
facie complied with the requirements of this
section if the notice was deposited in the U.S.
mail thirty (30) days prior to the day of such
scheduled appearance.
(c) Such petition shall be heard by an
attorney special magistrate if the value
adjustment board in the county where the
previous homestead was located uses special
magistrates. The petitioner may attend such
hearing and present evidence, but need not do
so. If the petitioner does not appear at the
hearing, the hearing shall go forward. The
board or special magistrate shall obtain the
petition file from the board clerk. The
board or special magistrate shall consider
deeds, property appraiser records that do
not violate confidentiality requirements, and
other documents that are admissible
evidence. The petitioner may submit a
written statement for review and
consideration by the board or special
magistrate explaining why the “portability”
assessment difference should be granted
based on applications and other documents
and records submitted by the petitioner.
(d) The value adjustment board in the
county where the previous homestead was
located shall issue a decision and the board
clerk shall send a copy of the decision to the
board clerk in the county where the new
homestead is located.
(e) 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
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Department of Revenue August 2025
45
previous homestead and on the amount of any
assessment reduction for which the petitioner
qualifies. The value adjustment board in the
county where the new homestead is located
may not hold its hearing until it has received
the decision from the value adjustment board
in the county where the previous homestead
was located.
(7) This rule does not authorize the
consideration or adjustment of the just,
assessed, or taxable value of the previous
homestead property.
(8) Copies of the forms incorporated in
Rule 12D-16.002, F.A.C., may be obtained
at the Department’s Internet site:
http://floridarevenue.com/dor/property/forms
.
Rulemaking Authority 194.011(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
established a presumption of correctness
that is overcome, as provided in Rule 12D-
9.027, F.A.C.; and
(b) The record does not contain the
competent substantial evidence necessary for
the board or special magistrate to establish
a revised just value, classified use value,
or assessed value, as applicable.
(2) An attorney special magistrate shall
remand an assessment to the property
appraiser for a classified use valuation when
the special magistrate has concluded that a
property classification will be granted.
(3) The board shall remand an
assessment to the property appraiser for a
classified use valuation when the board:
(a) Has concluded that a property
classification will be granted; and
(b) Has concluded that the record does
not contain the competent substantial
evidence necessary for the board to establish
classified use value.
(4) The board or special magistrate shall,
on the appropriate decision form from the
Form DR-485 series, produce written
findings of fact and conclusions of law
necessary to determine that a remand is
required, but shall not render a recommended
or final decision until after a continuation
hearing is held or waived as provided in
subsection (9). The Form DR-485 series is
adopted, and incorporated by reference, in
Rule 12D-16.002, F.A.C.
(5) When an attorney special magistrate
remands an assessment to the property
appraiser for classified use valuation, an
appraiser special magistrate retains authority
to produce a recommended decision in
accordance with law. When an appraiser
special magistrate remands an assessment to
the property appraiser, the special magistrate
retains authority to produce a recommended
decision in accordance with law. When the
value adjustment board remands an
assessment to the property appraiser, the
board retains authority to make a final
decision on the petition in accordance with
law.
(6) For remanding an assessment to the
property appraiser, the board or special
magistrate shall produce a written remand
decision which shall include appropriate
directions to the property appraiser.
(7) The board clerk shall concurrently
provide, to the petitioner and the property
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
46
appraiser, a copy of the written remand
decision from the board or special magistrate.
The petitioner’s copy of the written remand
decision shall be sent by regular or certified
U.S. mail, or by personal delivery, or in the
manner requested by the taxpayer on Form
DR-486, Petition to the Value Adjustment
Board Request for Hearing. Form DR-486 is
adopted and incorporated by reference in
Rule 12D-16.002, F.A.C.
(8)(a) After receiving a board or special
magistrate’s remand decision from the board
clerk, the property appraiser shall follow
the appropriate directions from the board or
special magistrate and shall produce a written
remand review.
(b) The property appraiser or his or her
staff shall not have, directly or indirectly, any
ex parte communication with the board or
special magistrate regarding the remanded
assessment.
(9)(a) Immediately after receipt of the
written remand review from the property
appraiser, the board clerk shall send a copy
of the written remand review to the petitioner
by regular or certified U.S. mail or by
personal delivery, or in the manner requested
by the taxpayer on Form DR-486, and shall
send a copy to the board or special
magistrate. The board clerk shall retain, as
part of the petition file, the property
appraiser’s written remand review. Together
with the petitioner’s copy of the written
remand review, the board clerk shall send to
the petitioner a copy of this rule subsection.
(b) The board clerk shall schedule a
continuation hearing if the petitioner notifies
the board clerk, within 25 days of the date
the board clerk sends the written remand
review, that the results of the property
appraiser’s written remand review are
unacceptable to the petitioner and that the
petitioner requests a further hearing on the
petition. The board clerk shall send the notice
of hearing so that it will be received by the
petitioner no less than twenty-five (25)
calendar days prior to the day of such
scheduled appearance, as described in
subsection 12D-9.019(3), F.A.C. When a
petitioner does not notify the board clerk that
the results of the property appraiser’s
written remand review are unacceptable to
the petitioner and does not request a
continuation hearing, or if the petitioner
waives a continuation hearing, the board or
special magistrate shall issue a decision or
recommended decision. Such decision shall
contain:
1. A finding of fact that the petitioner did
not request a continuation hearing or waived
such hearing; and
2. A conclusion of law that the decision
is being issued in order that any right the
petitioner may have to bring an action in
circuit court is not impaired.
The petition shall be treated and listed as
board action for purposes of the notice
required by Rule 12D-9.038, F.A.C.
(c) At a continuation hearing, the board
or special magistrate shall receive and
consider the property appraiser’s written
remand review and additional relevant and
credible evidence, if any, from the parties.
Also, the board or special magistrate may
consider evidence admitted at the original
hearing.
(10) In those counties that use special
magistrates, if an attorney special magistrate
has granted a property classification before
the remand decision and the property
appraiser has produced a remand classified
use value, a real property valuation special
magistrate shall conduct the continuation
hearing.
(11) In no case shall a board or special
magistrate remand to the property appraiser
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
47
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
decision containing proposed findings of fact
and proposed conclusions of law and reasons
for upholding or overturning the
determination of the property appraiser. After
producing a recommended decision, the
special magistrate shall provide it to the board
clerk.
(2) The board clerk shall provide
copies of the special magistrate’s
recommended decision to the petitioner and
the property appraiser as soon as practicable
after receiving the recommended decision,
and if the board clerk:
(a) Knows the date, time, and place at
which the recommended decision will be
considered by the board, the board clerk
shall include such information when he or
she sends the recommended decision to the
petitioner and the property appraiser; or
(b) Does not yet know the date, time,
and place at which the recommended
decision will be considered by the board, the
board clerk shall include information on how
to find the date, time, and place of the
meeting at which the recommended
decision will be considered by the board.
(3) Any board or special magistrate
workpapers, worksheets, notes, or other
materials that are made available to a party
shall immediately be sent to the other
party. Any workpapers, worksheets, notes,
or other materials created by the board or
special magistrates during the course of
hearings or during consideration of petitions
and evidence, that contain any material
prepared in connection with official business,
shall be transferred to the board clerk and
retained as public records. Value adjustment
boards or special magistrates using
standardized workpapers, worksheets, or
notes, whether in electronic format or
otherwise, must receive prior department
approval to ensure that such standardized
documents comply with the law.
(4) For the purpose of producing the
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
48
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 for
producing a final decision in compliance with
subsection (1).
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
49
(b) The board may direct a special
magistrate to produce a recommended
decision that complies with subsection (1)
based on, if necessary, a review of the entire
record.
(c) The board shall retain any
recommended decisions and all other records
of actions under this rule section.
Rulemaking Authority 194.011(5), 194.034(1),
195.027(1), 213.06(1) FS. Law Implemented
193.122, 194.011, 194.032, 194.034, 194.035,
194.301 FS. History–New 3-30-10, Amended 6-14-
16.
12D-9.032 Final Decisions.
(1)(a) For each petition not withdrawn or
settled, the board shall produce a written final
decision that contains findings of fact,
conclusions of law, and reasons for
upholding or overturning the property
appraiser’s determination. Conclusions of
law must be based on findings of fact. For
each of the statutory criteria for the issue
under administrative review, findings of
fact must identify the corresponding
admitted evidence, or lack thereof. Each
final decision shall contain sufficient factual
and legal information and reasoning to
enable the parties to understand the basis for
the decision, and shall otherwise meet the
requirements of law. The board may fulfill
the requirement to produce a written final
decision by adopting a recommended
decision of the special magistrate containing
the required elements and providing notice
that it has done so. The board may adopt the
special magistrate’s recommended decision as
the decision of the board incorporating the
recommended decision, using a postcard or
similar notice. The board shall ensure regular
and timely approval of recommended
decisions.
(b) Legal advice from the board legal
counsel relating to the facts of a petition or to
the specific outcome of a decision, if in
writing, shall be included in the record and
referenced within the findings of fact and
conclusions of law. If not in writing, such
advice shall be documented within the
findings of fact and conclusions of law.
(2) A final decision of the board shall
state the just, assessed, taxable, and exempt
value, for the county both before and after
board action. Board action shall not include
changes made as a result of action by the
property appraiser. If the property appraiser
has reduced his or her value or granted an
exemption, property classification, or
“portability” assessment difference transfer,
whether before or during the hearing but
before board action, the values in the
“before” column shall reflect the adjusted
figure before board action.
(3) The board’s final decision shall
advise the taxpayer and property appraiser
that further proceedings in circuit court shall
be as provided in Section 194.036, F.S.
(4) Upon issuance of a final decision by
the board, the board shall provide it to the
board clerk and the board clerk shall
promptly provide notice of the final decision
to the parties. Notice of the final decision
may be made by providing a copy of the
decision. The board shall issue all final
decisions within 20 calendar days of the last
day the board is in 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
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
50
producing a final decision of the board.
Before using any form to notify petitioners
of the final decision, the board shall submit
the proposed form to the department for
approval. The board shall not use a form to
notify the petitioner unless the department
has approved the form. All decisions of the
board, and all forms used to produce final
decisions on petitions heard by the board,
must contain the following required elements:
(a) Findings of fact;
(b) Conclusions of law; and
(c) Reasons for upholding or overturning
the determination of the property appraiser.
(6)(a) If, prior to a final decision, any
communication is received from a party
concerning a board process on a petition or
concerning a recommended decision, a copy
of the communication shall promptly be
furnished to all parties, the board clerk, and
the board legal counsel. No such
communication shall be furnished to the
board or a special magistrate unless a copy
is immediately furnished to all parties. A
party may waive notification or furnishing
of copies under this subsection.
(b) The board legal counsel shall
respond to such communication and may
advise the board concerning any action the
board should take concerning the
communication.
(c) No reconsideration of a recommended
decision shall take place until all parties have
been furnished all communications, and have
been afforded adequate opportunity to
respond.
(d) The board clerk shall provide to the
parties:
1. Notification before the presentation of
the matter to the board; and
2. Notification of any action taken by the
board.
(7) Copies of the forms incorporated in
Rule 12D-16.002, F.A.C., may be obtained at
the Department’s Internet site:
http://floridarevenue.com/dor/property/forms
.
Rulemaking Authority 194.011(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 shall 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 hearing, and may
be assisted by the board clerk. In counties
that do not use special magistrates, the board
clerk shall accurately and completely
preserve the verbatim record during the
hearing. At the conclusion of each hearing,
the board clerk shall retain the verbatim
record as part of the petition file.
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
51
(3) The record shall be maintained for
four years after the final decision has been
rendered by the board if no appeal is filed in
circuit court, or for five years if an appeal is
filed.
(4) If requested by the taxpayer, the
taxpayer’s representative, or the property
appraiser, the board clerk shall retain these
records until the final disposition of any
subsequent judicial proceeding related to the
same property.
Rulemaking Authority 194.011(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 shall
consist of a copy of each paper, including
the petition and each exhibit in the
proceeding together with a copy of the
board’s decision and written findings of fact
and conclusions of law. The board clerk
shall transmit to the Court this record, and
the board clerk’s certification of the record
which shall be in the following form:
CERTIFICATION OF RECORD
I hereby certify that the attached record,
consisting of sequentially numbered pages
one through ___, consists of true copies of
all papers, exhibits, and the Board’s findings
of fact and conclusions of law, in the
proceeding before the County Value
Adjustment Board upon petition numbered
filed by .
Clerk of Value Adjustment Board
By:
Deputy Clerk
Should the verbatim transcript be
prepared other than by a court reporter, the
board clerk shall also make the following
certification:
CERTIFICATION OF VERBATIM
TRANSCRIPT
I hereby certify that the attached
verbatim transcript consisting of sequentially
numbered pages ____ through ____ is an
accurate and true transcript of the hearing
held on in the proceeding before the
County Value Adjustment Board petition
numbered filed by:
Clerk of Value Adjustment Board
By:
Deputy Clerk
(2) The board clerk shall provide the
petitioner and property appraiser, upon their
request, a copy of the record at no more than
actual cost.
Rulemaking Authority 194.011(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 Section
197.2425, F.S., and petitions of penalties
imposed under Section 197.301, F.S.
(2) To the extent possible where the
context will permit, such petitions shall be
handled procedurally under this rule chapter
in the same manner as denials of exemptions.
Rulemaking Authority 194.011(5), 194.034(1),
195.027(1), 213.06(1) FS. Law Implemented
194.032, 194.036, 197.2425, 197.301, 213.05 FS.
History–New 3-30-10, Amended 11-1-12.
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
52
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 board, on Form DR-488, adopted,
and incorporated by reference, in Rule 12D-
16.002, F.A.C., designated for this purpose,
that all requirements in Chapter 194, F.S., and
department rules, were met as follows:
(a) The prehearing checklist pursuant to
Rule 12D-9.014, F.A.C., was followed and
all necessary actions reported by the board
clerk were taken to comply with Rule 12D-
9.014, F.A.C.;
(b) The qualifications of special
magistrates were verified, including whether
special magistrates completed the
department’s training;
(c) The selection of special magistrates
was based solely on proper qualifications
and the property appraiser and parties did not
influence the selection of special magistrates;
(d) All petitions considered were either
timely filed, or good cause was found for late
filing after proper review by the board or its
designee;
(e) All board meetings were duly noticed
pursuant to Section 286.011, F.S., and were
held in accordance with law;
(f) No ex parte communications were
considered unless all parties were notified
and allowed to rebut;
(g) All petitions were reviewed and
considered as required by law unless
withdrawn or settled as defined in this rule
chapter;
(h) All decisions contain required
findings of fact and conclusions of law in
compliance with Chapter 194, F.S., and this
rule chapter;
(i) The board allowed opportunity for
public comment at the meeting at which
special magistrate recommended decisions
were considered and adopted;
(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
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53
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
193.122, 194.011, 195.022, 195.084, 213.05 FS.
History–New 3-30-10.
12D-9.038 Public Notice of Findings
and Results of Value Adjustment Board.
(1) After all hearings have been
completed, the board clerk shall publish a
public notice advising all taxpayers of the
findings and results of the board decisions,
which shall include changes made by the
board to the property appraiser’s initial roll.
Such notice shall be published to permit
filing within the timeframe in subsections
12D-17.004(1) and (2), F.A.C., where
provided. For petitioned parcels, the property
appraiser’s initial roll shall be the property
appraiser’s determinations as presented at the
commencement of the hearing or as reduced
by the property appraiser during the hearing
but before a decision by the board or a
recommended decision by a special
magistrate. This section shall not prevent the
property appraiser from providing data to
assist the board clerk with the notice of tax
impact. The public notice shall be in the form
of a newspaper advertisement and shall be
referred to as the “tax impact notice”. The
format of the tax impact notice shall be
substantially as prescribed in Form DR-529,
Notice Tax Impact of Value Adjustment
Board, incorporated by reference in Rule 12D-
16.002, F.A.C.
(2) If published in the print edition of a
newspaper, the size of the notice shall be at
least a quarter page size advertisement of
a standard or tabloid size newspaper, the
headline must be set in a type no smaller than
18 point, and the notice must be published in
a part of the paper where legal notices and
classified advertisements are not published.
The notice must include all the above
information and no change shall be made in
the format or content without department
approval.
(3) The notice of the findings and
results of the value adjustment board shall
be published as provided by Chapter 50, F.S.
It shall be the specific intent of the
publication of notice to reach the largest
segment of the total county population.
(4) The headline of the notice shall read
“TAX IMPACT OF VALUE ADJUSTMENT
BOARD.”
(5) It shall be the duty of the board clerk
to ensure publication of the notice after the
board has heard all petitions, complaints,
appeals, and disputes.
(6) Copies of the forms incorporated in
Rule 12D-16.002, F.A.C., may be obtained
from the Department’s website
floridarevenue.com/property/forms.
Rulemaking Authority 194.011(5), 194.034(1),
195.027(1) FS. Law Implemented 194.032, 194.034,
194.037 FS. History–New 3-30-10, Amended 6-13-
22.
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FLORIDA ADMINISTRATIVE
CODE
CHAPTER 12D-10
VALUE ADJUSTMENT BOARD
12D-10.003 Powers, Authority, Duties and
Functions of Value Adjustment
Board
12D-10.003 Powers, Authority,
Duties and Functions of Value
Adjustment Board.
(1) The board has no power to fix the
original valuation of property for ad valorem
tax purposes or to grant an exemption not
authorized by law and the board is bound by
the same standards as the county property
appraiser in determining values and the
granting of exemptions. The board has no
power to grant relief either by adjustment of
the value of a property or by the granting of
an exemption on the basis of hardship of a
particular taxpayer. The board, in
determining the valuation of a specific
property, shall not consider the ultimate
amount of tax required.
(2) The powers, authority, duties and
functions of the board, insofar as they are
appropriate, apply equally to real property
and tangible personal property (including
taxable household goods).
(3) Every decision of the board must
contain specific and detailed findings of fact
which shall include both ultimate findings of
fact and basic and underlying findings of
fact. Each basic and underlying finding must
be properly annotated to its supporting
evidence. For purposes of these rules, the
following are defined to mean:
(a) An ultimate finding is a determination
of fact. An ultimate finding is usually
expressed in the language of a statutory
standard and must be supported by and flow
rationally from adequate basic and
underlying findings.
(b) Basic and underlying findings are
those findings on which the ultimate findings
rest and which are supported by evidence.
Basic and underlying findings are more
detailed than the ultimate findings but less
detailed than a summary of the evidence.
(c) Reasons are those clearly stated
grounds upon which the board or property
appraiser acted.
Rulemaking Authority 194.034(1), 195.027(1),
213.06(1) FS. Law Implemented 193.122, 194.011,
194.015, 194.032, 194.034, 194.036, 194.037,
194.301, 195.002, 195.096, 196.011, 197.122,
213.05 FS. History–New 10-12-76, Amended 11-10-
77, 9-30-82, Formerly 12D-10.03, Amended 12-31-
98, 3-30-10.
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FLORIDA STATUTES
CHAPTER 194
ADMINISTRATIVE AND JUDICIAL
REVIEW OF PROPERTY TAXES
(EXCERPT)
PART I ADMINISTRATIVE REVIEW
(ss. 194.011-194.037)
PART III ASSESSMENT: PRESUMPTION
OF CORRECTNESS (ss. 194.301, 194.3015)
PART I
ADMINISTRATIVE REVIEW
194.011 Assessment notice; objections to
assessments.
194.013 Filing fees for petitions; disposition;
waiver.
194.014 Partial payment of ad valorem taxes;
proceedings before value adjustment
board.
194.015 Value adjustment board.
194.032 Hearing purposes; timetable.
194.034 Hearing procedures; rules.
194.035 Special magistrates; property evaluators.
194.036 Appeals.
194.037 Disclosure of tax impact.
194.011 Assessment notice; objections to
assessments.—
(1) Each taxpayer whose property is subject to
real or tangible personal ad valorem taxes shall be
notified of the assessment of each taxable item of
such property, as provided in s. 200.069.
(2) Any taxpayer who objects to the assessment
placed on any property taxable to him or her,
including the assessment of homestead property at
less than just value under s. 193.155(8), may request
the property appraiser to informally confer with the
taxpayer. Upon receiving the request, the property
appraiser, or a member of his or her staff, shall confer
with the taxpayer regarding the correctness of the
assessment. At this informal conference, the taxpayer
shall present those facts considered by the taxpayer to
be supportive of the taxpayer’s claim for a change in
the assessment of the property appraiser. The
property appraiser or his or her representative at this
conference shall present those facts considered by the
property appraiser to be supportive of the correctness
of the assessment. However, nothing herein shall be
construed to be a prerequisite to administrative or
judicial review of property assessments.
(3) A petition to the value adjustment board
must be in substantially the form prescribed by the
department. Notwithstanding s. 195.022, a county
officer may not refuse to accept a form provided by
the department for this purpose if the taxpayer
chooses to use it. A petition to the value adjustment
board must be signed by the taxpayer or be
accompanied at the time of filing by the taxpayer’s
written authorization or power of attorney, unless the
person filing the petition is listed in s. 194.034(1)(a).
A person listed in s. 194.034(1)(a) may file a petition
with a value adjustment board without the taxpayer’s
signature or written authorization by certifying under
penalty of perjury that he or she has authorization to
file the petition on behalf of the taxpayer. If a
taxpayer notifies the value adjustment board that a
petition has been filed for the taxpayer’s property
without his or her consent, the value adjustment board
may require the person filing the petition to provide
written authorization from the taxpayer authorizing
the person to proceed with the appeal before a hearing
is held. If the value adjustment board finds that a
person listed in s. 194.034(1)(a) willfully and
knowingly filed a petition that was not authorized by
the taxpayer, the value adjustment board shall require
such person to provide the taxpayer’s written
authorization for representation to the value
adjustment board clerk before any petition filed by
that person is heard, for 1 year after imposition of
such requirement by the value adjustment board. A
power of attorney or written authorization is valid for
1 assessment year, and a new power of attorney or
written authorization by the taxpayer is required for
each subsequent assessment year. A petition shall
also describe the property by parcel number and shall
be filed as follows:
(a) The clerk of the value adjustment board and
the property appraiser shall have available and shall
distribute forms prescribed by the Department of
Revenue on which the petition shall be made. Such
petition shall be sworn to by the petitioner.
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(b) The completed petition shall be filed with
the clerk of the value adjustment board of the county,
who shall acknowledge receipt thereof and promptly
furnish a copy thereof to the property appraiser.
(c) The petition shall state the approximate time
anticipated by the taxpayer to present and argue his or
her petition before the board.
(d) The petition may be filed, as to valuation
issues, at any time during the taxable year on or
before the 25th day following the mailing of notice by
the property appraiser as provided in subsection (1).
With respect to an issue involving the denial of an
exemption, an agricultural or high-water recharge
classification application, an application for
classification as historic property used for
commercial or certain nonprofit purposes, or a
deferral, the petition must be filed at any time during
the taxable year on or before the 30th day following
the mailing of the notice by the property appraiser
under s. 193.461, s. 193.503, s. 193.625, s. 196.173,
or s. 196.193 or notice by the tax collector under s.
197.2425.
(e)1. A condominium association as defined in
s. 718.103, a cooperative association as defined in s.
719.103, or any homeowners’ association as defined
in s. 723.075, with approval of its board of
administration or directors, may file with the value
adjustment board a single joint petition on behalf of
any association members who own units or parcels of
property which the property appraiser determines are
substantially similar with respect to location,
proximity to amenities, number of rooms, living area,
and condition. The condominium association,
cooperative association, or homeowners’ association
as defined in s. 723.075 shall provide the unit or
parcel owners with notice of its intent to petition the
value adjustment board. The notice must include a
statement that by not opting out of the petition, the
unit or parcel owner agrees that the association shall
also represent the unit or parcel owner in any related
proceedings, without the unit or parcel owners being
named or joined as parties. Such notice must be hand
delivered or sent by certified mail, return receipt
requested, except that such notice may be
electronically transmitted to a unit or parcel owner
who has expressly consented in writing to receiving
such notices by electronic transmission. If the
association is a condominium association or
cooperative association, the notice must also be
posted conspicuously on the condominium or
cooperative property in the same manner as notices of
board meetings under ss. 718.112(2) and 719.106(1).
Such notice must provide at least 14 days for a unit or
parcel owner to elect, in writing, that his or her unit
or parcel not be included in the petition.
2. A condominium association as defined in s.
718.103 or a cooperative association as defined in s.
719.103 which has filed a single joint petition under
this subsection has the right to seek judicial review or
appeal a decision on the single joint petition and
continue to represent the unit or parcel owners
throughout any related proceedings. If the property
appraiser seeks judicial review or appeals a decision
on the single joint petition, the association shall
defend the unit or parcel owners throughout any such
related proceedings. The property appraiser is not
required to name the individual unit or parcel owners
as defendants in such proceedings. This subparagraph
is intended to clarify existing law and applies to cases
pending on July 1, 2021.
(f) An owner of contiguous, undeveloped
parcels may file with the value adjustment board a
single joint petition if the property appraiser
determines such parcels are substantially similar in
nature.
(g) An owner of multiple tangible personal
property accounts may file with the value adjustment
board a single joint petition if the property appraiser
determines that the tangible personal property
accounts are substantially similar in nature.
(h) The individual, agent, or legal entity that
signs the petition becomes an agent of the taxpayer
for the purpose of serving process to obtain personal
jurisdiction over the taxpayer for the entire value
adjustment board proceedings, including any appeals
of a board decision by the property appraiser pursuant
to s. 194.036. This paragraph does not authorize the
individual, agent, or legal entity to receive or access
the taxpayer’s confidential information without
written authorization from the taxpayer.
(4)(a) At least 15 days before the hearing the
petitioner shall provide to the property appraiser a list
of evidence to be presented at the hearing, together
with copies of all documentation to be considered by
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the value adjustment board and a summary of
evidence to be presented by witnesses.
(b) At least 15 days before the hearing, 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.
(b) The department shall develop a uniform
policies and procedures manual that shall be used by
value adjustment boards, special magistrates, and
taxpayers in proceedings before value adjustment
boards. The manual shall be made available, at a
minimum, on the department’s website and on the
existing websites of the clerks of circuit courts.
(6) The following provisions apply to petitions
to the value adjustment board concerning the
assessment of homestead property at less than just
value under s. 193.155(8):
(a) If the taxpayer does not agree with the
amount of the assessment limitation difference for
which the taxpayer qualifies as stated by the property
appraiser in the county where the previous homestead
property was located, or if the property appraiser in
that county has not stated that the taxpayer qualifies
to transfer any assessment limitation difference, upon
the taxpayer filing a petition to the value adjustment
board in the county where the new homestead
property is located, the value adjustment board in that
county shall, upon receiving the appeal, send a notice
to the value adjustment board in the county where the
previous homestead was located, which shall
reconvene if it has already adjourned.
(b) Such notice operates as a petition in, and
creates an appeal to, the value adjustment board in the
county where the previous homestead was located of
all issues surrounding the previous assessment
differential for the taxpayer involved. However, the
taxpayer may not petition to have the just, assessed,
or taxable value of the previous homestead changed.
(c) The value adjustment board in the county
where the previous homestead was located shall set
the petition for hearing and notify the taxpayer, the
property appraiser in the county where the previous
homestead was located, the property appraiser in the
county where the new homestead is located, and the
value adjustment board in that county, and shall hear
the appeal. Such appeal shall be heard by an attorney
special magistrate if the value adjustment board in the
county where the previous homestead was located
uses special magistrates. The taxpayer may attend
such hearing and present evidence, but need not do
so. The value adjustment board in the county where
the previous homestead was located shall issue a
decision and send a copy of the decision to the value
adjustment board in the county where the new
homestead is located.
(d) In hearing the appeal in the county where the
new homestead is located, that value adjustment
board shall consider the decision of the value
adjustment board in the county where the previous
homestead was located on the issues pertaining to the
previous homestead and on the amount of any
assessment reduction for which the taxpayer
qualifies. The value adjustment board in the county
where the new homestead is located may not hold its
hearing until it has received the decision from the
value adjustment board in the county where the
previous homestead was located.
(e) In any circuit court proceeding to review the
decision of the value adjustment board in the county
where the new homestead is located, the court may
also review the decision of the value adjustment
board in the county where the previous homestead
was located.
History.—s. 25, ch. 4322, 1895; GS 525; s. 1, ch. 5605,
1907; ss. 23, 66, ch. 5596, 1907; RGS 723, 724; CGL 929, 930;
s. 1, ch. 67-415; ss. 1, 2, ch. 69-55; s. 1, ch. 69-140; ss. 21, 35,
ch. 69-106; s. 25, ch. 70-243; s. 34, ch. 71-355; s. 11, ch. 73-
172; s. 5, ch. 76-133; s. 1, ch. 76-234; s. 1, ch. 77-102; s. 1, ch.
77-174; s. 2, ch. 78-354; s. 36, ch. 80-274; s. 13, ch. 82-208; ss.
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8, 55, 80, ch. 82-226; s. 209, ch. 85-342; s. 1, ch. 86-175; s. 1,
ch. 88-146; s. 143, ch. 91-112; s. 1, ch. 92-32; s. 977, ch. 95-
147; s. 6, ch. 95-404; s. 4, ch. 96-204; s. 3, ch. 97-117; s. 2, ch.
2002-18; s. 1, ch. 2004-349; s. 7, ch. 2008-173; s. 3, ch. 2008-
197; s. 2, ch. 2011-93; s. 54, ch. 2011-151; s. 1, ch. 2015-115; s.
8, ch. 2016-128; s. 1, ch. 2021-209; s. 7, ch. 2025-208.
Note.—Former s. 193.25.
194.013 Filing fees for petitions; disposition;
waiver.—
(1) If required by resolution of the value
adjustment board, a petition filed pursuant to s.
194.011 shall be accompanied by a filing fee to be
paid to the clerk of the value adjustment board in an
amount determined by the board not to exceed $50 for
each separate parcel of property, real or personal,
covered by the petition and subject to appeal.
However, such filing fee may not be required with
respect to an appeal from the disapproval of
homestead exemption under s. 196.151 or from the
denial of tax deferral under s. 197.2425. Only a single
filing fee shall be charged under this section as to any
particular parcel of real property or tangible personal
property account despite the existence of multiple
issues and hearings pertaining to such parcel or
account. For joint petitions filed pursuant to s.
194.011(3)(e), (f), or (g), a single filing fee shall be
charged. Such fee shall be calculated as the cost of the
special magistrate for the time involved in hearing the
joint petition and shall not exceed $5 per parcel of real
property or tangible property account. Such fee is to
be proportionately paid by affected parcel owners.
(2) The value adjustment board shall waive the
filing fee with respect to a petition filed by a taxpayer
who demonstrates at the time of filing, by an
appropriate certificate or other documentation issued
by the Department of Children and Families and
submitted with the petition, that the petitioner is then
an eligible recipient of temporary assistance under
chapter 414.
(3) All filing fees imposed under this section
shall be paid to the clerk of the value adjustment
board at the time of filing. If such fees are not paid at
that time, the petition shall be deemed invalid and
shall be rejected.
(4) All filing fees collected by the clerk shall be
allocated and utilized to defray, to the extent possible,
the costs incurred in connection with the
administration and operation of the value adjustment
board.
History.—s. 19, ch. 83-204; s. 210, ch. 85-342; s. 2, ch. 86-
175; s. 4, ch. 86-300; s. 2, ch. 88-146; s. 144, ch. 91-112; s. 55,
ch. 96-175; s. 18, ch. 99-8; s. 3, ch. 2000-262; s. 70, ch. 2004-
11; s. 55, ch. 2011-151; s. 41, ch. 2014-19; s. 2, ch. 2015-115; s.
8, ch. 2025-208.
194.014 Partial payment of ad valorem taxes;
proceedings before value adjustment board.—
(1)(a) A petitioner before the value adjustment
board who challenges the assessed value of property
must pay all of the non-ad valorem assessments and
make a partial payment of at least 75 percent of the ad
valorem taxes, less the applicable discount under s.
197.162, before the taxes become delinquent pursuant
to s. 197.333.
(b)1. A petitioner before the value adjustment
board who challenges the denial of a classification or
exemption, or the assessment based on an argument
that the property was not substantially complete as of
January 1, must pay all of the non-ad valorem
assessments and the amount of the tax which the
taxpayer admits in good faith to be owing, less the
applicable discount under s. 197.162, before the taxes
become delinquent pursuant to s. 197.333.
2. If the value adjustment board determines that
the amount of the tax that the taxpayer has admitted
to be owing pursuant to this paragraph is grossly
disproportionate to the amount of the tax found to be
due and that the taxpayer’s admission was not made
in good faith, the tax collector must collect a penalty
at the rate of 10 percent of the deficiency per year
from the date the taxes became delinquent pursuant to
s. 197.333.
(c) The value adjustment board must deny the
petition by written decision by April 20 if the
petitioner fails to make the payment required by this
subsection. The clerk, upon issuance of the decision,
shall, on a form provided by the Department of
Revenue, notify by first-class mail each taxpayer, the
property appraiser, and the department of the decision
of the board.
(2) If the value adjustment board or the property
appraiser determines that the petitioner owes ad
valorem taxes in excess of the amount paid, the
unpaid amount accrues interest at an annual
percentage rate equal to the bank prime loan rate on
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July 1, or the first business day thereafter if July 1 is
a Saturday, Sunday, or legal holiday, of the year,
beginning on the date the taxes became delinquent
pursuant to s. 197.333 until the unpaid amount is paid.
If the value adjustment board or the property
appraiser determines that a refund is due, the overpaid
amount accrues interest at an annual percentage rate
equal to the bank prime loan rate on July 1, or the first
business day thereafter if July 1 is a Saturday,
Sunday, or legal holiday, of the tax year, beginning
on the date the taxes would have become delinquent
pursuant to s. 197.333 until a refund is paid. Interest
on an overpayment related to a petition shall be
funded proportionately by each taxing authority that
was overpaid. Interest does not accrue on amounts
paid in excess of 100 percent of the current taxes due
as provided on the tax notice issued pursuant to s.
197.322. For purposes of this subsection, the term
“bank prime loan rate” means the average
predominant prime rate quoted by commercial banks
to large businesses as published by the Board of
Governors of the Federal Reserve System.
(3) This section does not apply to petitions for
ad valorem tax deferrals pursuant to chapter 197.
History.—s. 1, ch. 2011-181; s. 9, ch. 2016-128; s. 9, ch.
2025-208.
194.015 Value adjustment board.—There is
hereby created a value adjustment board for each
county, which shall consist of two members of the
governing body of the county as elected from the
membership of the board of said governing body, one
of whom shall be elected chairperson, and one
member of the school board as elected from the
membership of the school board, and two citizen
members, one of whom shall be appointed by the
governing body of the county and must own
homestead property within the county and one of
whom must be appointed by the school board and
must own a business occupying commercial space
located within the school district. A citizen member
may not be a member or an employee of any taxing
authority, and may not be a person who represents
property owners in any administrative or judicial
review of property taxes. The members of the board
may be temporarily replaced by other members of the
respective boards on appointment by their respective
chairpersons. Any three members shall constitute a
quorum of the board, except that each quorum must
include at least one member of said governing board,
at least one member of the school board, and at least
one citizen member and no meeting of the board shall
take place unless a quorum is present. Members of the
board may receive such per diem compensation as is
allowed by law for state employees if both bodies
elect to allow such compensation. The clerk of the
governing body of the county shall be the clerk of the
value adjustment board. The board shall appoint
private counsel who has practiced law for over 5 years
and who shall receive such compensation as may be
established by the board. The private counsel may not
represent the property appraiser, the tax collector, any
taxing authority, or any property owner in any
administrative or judicial review of property taxes.
No meeting of the board shall take place unless
counsel to the board is present. Two-fifths of the
expenses of the board shall be borne by the district
school board and three-fifths by the district county
commission.
History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-
243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch.
76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s.
978, ch. 95-147; s. 4, ch. 2008-197.
194.032 Hearing purposes; timetable.—
(1)(a) The value adjustment board shall meet
not earlier than 30 days and not later than 60 days
after the mailing of the notice provided in s.
194.011(1); however, no board hearing shall be held
before approval of all or any part of the assessment
rolls by the Department of Revenue. The board shall
meet for the following purposes:
1. Hearing petitions relating to assessments
filed pursuant to s. 194.011(3).
2. Hearing complaints relating to homestead
exemptions as provided for under s. 196.151.
3. Hearing appeals from exemptions denied, or
disputes arising from exemptions granted, upon the
filing of exemption applications under s. 196.011.
4. Hearing appeals concerning ad valorem tax
deferrals and classifications.
5. Hearing appeals from determinations that a
change of ownership under s. 193.155(3), a change of
ownership or control under s. 193.1554(5) or s.
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193.1555(5), or a qualifying improvement under s.
193.1555(5) has occurred.
(b) Notwithstanding the provisions of
paragraph (a), the value adjustment board may meet
prior to the approval of the assessment rolls by the
Department of Revenue, but not earlier than July 1, to
hear appeals pertaining to the denial by the property
appraiser of exemptions, tax refunds under s.
197.319, agricultural and high-water recharge
classifications, classifications as historic property
used for commercial or certain nonprofit purposes,
and deferrals under subparagraphs (a)2., 3., and 4. In
such event, however, the board may not certify any
assessments under s. 193.122 until the Department of
Revenue has approved the assessments in accordance
with s. 193.1142 and all hearings have been held with
respect to the particular parcel under appeal.
(c) In no event may a hearing be held pursuant
to this subsection relative to valuation issues prior to
completion of the hearings required under s.
200.065(2)(c).
(2)(a) The clerk of the governing body of the
county shall prepare a schedule of appearances before
the board based on petitions timely filed with him or
her. The clerk shall notify each petitioner of the
scheduled time of his or her appearance at least 25
calendar days before the day of the scheduled
appearance. The notice must indicate whether the
petition has been scheduled to be heard at a particular
time or during a block of time. If the petition has been
scheduled to be heard within a block of time, the
beginning and ending of that block of time must be
indicated on the notice; however, as provided in
paragraph (c), a petitioner may not be required to wait
for more than a reasonable time, not to exceed 2
hours, after the beginning of the block of time. The
notice must also provide information for the
petitioner to appear at the hearing using electronic
or other communication equipment if the county has
not opted out as provided in paragraph (b). The
property appraiser must provide a copy of the
property record card containing information relevant
to the computation of the current assessment, with
confidential information redacted, to the petitioner
upon receipt of the petition from the clerk regardless
of whether the petitioner initiates evidence exchange,
unless the property record card is available online
from the property appraiser, in which case the
property appraiser must notify the petitioner that the
property record card is available online. The
petitioner and the property appraiser may each
reschedule the hearing a single time for good cause.
As used in this paragraph, the term “good cause”
means circumstances beyond the control of the person
seeking to reschedule the hearing which reasonably
prevent the party from having adequate
representation at the hearing. If the hearing is
rescheduled by the petitioner or the property
appraiser, the clerk shall notify the petitioner of the
rescheduled time of his or her appearance at least 15
calendar days before the day of the rescheduled
appearance, unless this notice is waived by both
parties.
(b)1. The value adjustment board must allow the
petitioner to appear at a hearing using electronic or
other communication equipment if a petitioner
submits a written request to appear in such manner
at least 10 calendar days before the date of the
hearing. The clerk must ensure that all parties are
notified of such written request.
2. The board must ensure that the equipment is
adequate and functional for allowing clear
communication among the participants and for
creating the hearing records required by law. The
hearing 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. The board must
establish a uniform method for swearing witnesses;
receiving evidence submitted by a petitioner and
presenting evidence, before, during, or after the
hearing; and placing testimony on the record.
3. The petitioner must submit and transmit
evidence to the board in a format that can be
processed, viewed, printed, and archived.
4. Counties having a population of less than
75,000 may opt out of providing a hearing using
electronic or other communication equipment under
this paragraph. In any county in which the board has
opted out under this subparagraph, the clerk shall
promptly notify any petitioner requesting a hearing
using electronic or other communication equipment
of such opt out.
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(c) A petitioner may not be required to wait for
more than a reasonable time, not to exceed 2 hours,
after the scheduled time for the hearing to commence.
If the hearing is not commenced within that time, the
petitioner may inform the chairperson of the meeting
that he or she intends to leave. If the petitioner leaves,
the clerk shall reschedule the hearing, and the
rescheduling is not considered to be a request to
reschedule as provided in paragraph (a).
(d) Failure on three occasions with respect to any
single tax year to convene at the scheduled time of
meetings of the board is grounds for removal from
office by the Governor for neglect of duties.
(3) The board shall remain in session from day
to day until all petitions, complaints, appeals, and
disputes are heard. If all or any part of an assessment
roll has been disapproved by the department pursuant
to s. 193.1142, the board shall reconvene to hear
petitions, complaints, or appeals and disputes filed
upon the finally approved roll or part of a roll.
History.—s. 4, ch. 69-140; ss. 21, 35, ch. 69-106; s. 27, ch.
70-243; s. 12, ch. 73-172; s. 6, ch. 74-234; s. 7, ch. 76-133; s. 3,
ch. 76-234; s. 1, ch. 77-174; s. 13, ch. 77-301; ss. 1, 9, 37, ch.
80-274; s. 5, ch. 81-308; ss. 14, 16, ch. 82-208; ss. 9, 11, 23, 26,
80, ch. 82-226; ss. 20, 21, 22, 23, 24, 25, ch. 83 -204; s. 146, ch.
91-112; s. 979, ch. 95-147; s. 5, ch. 96-204; s. 4, ch. 97-117; s.
2, ch. 98-52; s. 3, ch. 2002-18; s. 2, ch. 2004-349; s. 11, ch. 2012-
193; s. 8, ch. 2013-109; s. 10, ch. 2016-128; s. 14, ch. 2018-118;
s. 35, ch. 2022-5; s. 4, ch. 2022-97; s. 2, ch. 2022-272; s. 21, ch.
2024-3; s. 10, ch. 2025-208.
Note.— Effective January 1, 2026, paragraphs (b) and (c)
of subsection (2) are redesignated as paragraphs (c) and (d),
respectively, a new paragraph (b) is added to that subsection, and
paragraph (a) of that subsection is amended.
194.034 Hearing procedures; rules.—
(1)(a) Petitioners before the board may be
represented by an employee of the taxpayer or an
affiliated entity, an attorney who is a member of The
Florida Bar, a real estate appraiser licensed under
chapter 475, a real estate broker licensed under
chapter 475, or a certified public accountant licensed
under chapter 473, retained by the taxpayer. Such
person may present testimony and other evidence.
(b) A petitioner before the board may also be
represented by a person with a power of attorney to
act on the taxpayer’s behalf. Such person may present
testimony and other evidence. The power of attorney
must conform to the requirements of part II of chapter
709, is valid only to represent a single petitioner in a
single assessment year, and must identify the parcels
for which the taxpayer has granted the person the
authority to represent the taxpayer. The Department
of Revenue shall adopt a form that meets the
requirements of this paragraph. However, a petitioner
is not required to use the department’s form to grant
the power of attorney.
(c) A petitioner before the board may also be
represented by a person with written authorization to
act on the taxpayer’s behalf, for which such person
receives no compensation. Such person may present
testimony and other evidence. The written
authorization is valid only to represent a single
petitioner in a single assessment year and must
identify the parcels for which the taxpayer authorizes
the person to represent the taxpayer. The Department
of Revenue shall adopt a form that meets the
requirements of this paragraph. However, a petitioner
is not required to use the department’s form to grant
the authorization.
(d) The property appraiser or his or her
authorized representatives may be represented by an
attorney in defending the property appraiser’s
assessment or opposing an exemption and may
present testimony and other evidence.
(e) The property appraiser, each petitioner, and
all witnesses shall be required, upon the request of
either party, to testify under oath as administered by
the chair of the board. Hearings shall be conducted in
the manner prescribed by rules of the department,
which rules shall include the right of cross-
examination of any witness.
(f) Nothing herein shall preclude an aggrieved
taxpayer from contesting his or her assessment in the
manner provided by s. 194.171, regardless of whether
he or she has initiated an action pursuant to s.
194.011.
(g) The rules shall provide that no evidence
shall be considered by the board except when
presented during the time scheduled for the
petitioner’s hearing or at a time when the petitioner
has been given reasonable notice; that a verbatim
record of the proceedings shall be made, and proof of
any documentary evidence presented shall be
preserved and made available to the Department of
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Revenue, if requested; and that further judicial
proceedings shall be as provided in s. 194.036.
(h) Notwithstanding the provisions of this
subsection, a petitioner may not present for
consideration, and a board or special magistrate may
not accept for consideration, testimony or other
evidentiary materials that were requested of the
petitioner in writing by the property appraiser of
which the petitioner had knowledge but denied to the
property appraiser.
(i) Chapter 120 does not apply to hearings of the
value adjustment board.
(j) An assessment may not be contested unless a
return as required by s. 193.052 was timely filed. For
purposes of this paragraph, the term “timely filed”
means filed by the deadline established in s. 193.062
or before the expiration of any extension granted
under s. 193.063. If notice is mailed pursuant to s.
193.073(1)(a), a complete return must be submitted
under s. 193.073(1)(a) for the assessment to be
contested.
(2) In each case, except if the complaint is
withdrawn by the petitioner or if the complaint is
acknowledged as correct by the property appraiser,
the value adjustment board shall render a written
decision. All such decisions shall be issued within 20
calendar days after the last day the board is in session
under s. 194.032. The decision of the board must
contain findings of fact and conclusions of law and
must include reasons for upholding or overturning the
determination of the property appraiser. Findings of
fact must be based on admitted evidence or a lack
thereof. If a special magistrate has been appointed, the
recommendations of the special magistrate shall be
considered by the board. The clerk, upon issuance of
a decision, shall, on a form provided by the
Department of Revenue, notify each taxpayer and the
property appraiser of the decision of the board. This
notification shall be by first-class mail or by
electronic means if selected by the taxpayer on the
originally filed petition. If requested by the
Department of Revenue, the clerk shall provide to the
department a copy of the decision or information
relating to the tax impact of the findings and results
of the board as described in s. 194.037 in the manner
and form requested.
(3) Appearance before an advisory board or
agency created by the county may not be required as
a prerequisite condition to appearing before the value
adjustment board.
(4) A condominium homeowners’ association
may appear before the board to present testimony and
evidence regarding the assessment of condominium
units which the association represents. Such
testimony and evidence shall be considered by the
board with respect to hearing petitions filed by
individual condominium unit owners, unless the
owner requests otherwise.
(5) For the purposes of review of a petition, the
board may consider assessments among comparable
properties within homogeneous areas or
neighborhoods.
(6) For purposes of hearing joint petitions filed
pursuant to s. 194.011(3)(e), each included parcel
shall be considered by the board as a separate petition.
Such separate petitions shall be heard consecutively
by the board. If a special magistrate is appointed, such
separate petitions shall all be assigned to the same
special magistrate.
History.—s. 21, ch. 83-204; s. 12, ch. 83-216; s. 3, ch. 86-
175; s. 147, ch. 91-112; s. 2, ch. 92-32; s. 980, ch. 95-147; s. 71,
ch. 2004-11; s. 2, ch. 2011-181; s. 12, ch. 2012-193; s. 4, ch.
2013-192; s. 11, ch. 2016-128.
194.035 Special magistrates; property
evaluators.—
(1) In counties having a population of more than
75,000, the board shall appoint special magistrates for
the purpose of taking testimony and making
recommendations to the board, which
recommendations the board may act upon without
further hearing. These special magistrates may not be
elected or appointed officials or employees of the
county but shall be selected from a list of those
qualified individuals who are willing to serve as
special magistrates. Employees and elected or
appointed officials of a taxing jurisdiction or of the
state may not serve as special magistrates. The clerk
of the board shall annually notify such individuals or
their professional associations to make known to
them that opportunities to serve as special magistrates
exist. The Department of Revenue shall provide a list
of qualified special magistrates to any county with a
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population of 75,000 or less. Subject to appropriation,
the department shall reimburse counties with a
population of 75,000 or less for payments made to
special magistrates appointed for the purpose of
taking testimony and making recommendations to the
value adjustment board pursuant to this section. The
department shall establish a reasonable range for
payments per case to special magistrates based on
such payments in other counties. Requests for
reimbursement of payments outside this range shall
be justified by the county. If the total of all requests
for reimbursement in any year exceeds the amount
available pursuant to this section, payments to all
counties shall be prorated accordingly. If a county
having a population less than 75,000 does not appoint
a special magistrate to hear each petition, the person
or persons designated to hear petitions before the
value adjustment board or the attorney appointed to
advise the value adjustment board shall attend the
training provided pursuant to subsection (3),
regardless of whether the person would otherwise be
required to attend, but shall not be required to pay the
tuition fee specified in subsection (3). A special
magistrate appointed to hear issues of exemptions,
classifications, and determinations that a change of
ownership, a change of ownership or control, or a
qualifying improvement has occurred shall be a
member of The Florida Bar with no less than 5 years’
experience in the area of ad valorem taxation. A
special magistrate appointed to hear issues regarding
the valuation of real estate shall be a state certified
real estate appraiser with not less than 5 years’
experience in real property valuation. A special
magistrate appointed to hear issues regarding the
valuation of tangible personal property shall be a
designated member of a nationally recognized
appraiser’s organization with not less than 5 years’
experience in tangible personal property valuation. A
special magistrate need not be a resident of the county
in which he or she serves. A special magistrate may
not represent a person before the board in any tax year
during which he or she has served that board as a
special magistrate. An appraisal may not be submitted
as evidence to a value adjustment board in any year
that the person who performed the appraisal serves as
a special magistrate to that value adjustment board.
Before appointing a special magistrate, a value
adjustment board shall verify the special magistrate’s
qualifications. The value adjustment board shall
ensure that the selection of special magistrates is
based solely upon the experience and qualifications
of the special magistrate and is not influenced by the
property appraiser. The special magistrate shall
accurately and completely preserve all testimony and,
in making recommendations to the value adjustment
board, shall include proposed findings of fact,
conclusions of law, and reasons for upholding or
overturning the determination of the property
appraiser. The expense of hearings before magistrates
and any compensation of special magistrates shall be
borne three-fifths by the board of county
commissioners and two-fifths by the school board.
When appointing special magistrates or when
scheduling special magistrates for specific hearings,
the board, the board attorney, and the board clerk may
not consider the dollar amount or percentage of any
assessment reductions recommended by any special
magistrate in the current year or in any previous year.
(2) The value adjustment board of each county
may employ qualified property appraisers or
evaluators to appear before the value adjustment
board at that meeting of the board which is held for
the purpose of hearing complaints. Such property
appraisers or evaluators shall present testimony as to
the just value of any property the value of which is
contested before the board and shall submit to
examination by the board, the taxpayer, and the
property appraiser.
(3) The department shall provide and conduct
training for special magistrates at least once each state
fiscal year in at least five locations throughout the
state. Such training shall emphasize the department’s
standard measures of value, including the guidelines
for real and tangible personal property.
Notwithstanding subsection (1), a person who has 3
years of relevant experience and who has completed
the training provided by the department under this
subsection may be appointed as a special magistrate.
The training shall be open to the public. The
department shall charge tuition fees to any person
attending this training in an amount sufficient to fund
the department’s costs to conduct all aspects of the
training. The department shall deposit the fees
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collected into the Certification Program Trust Fund
pursuant to s. 195.002(2).
History.—s. 22, ch. 83-204; s. 148, ch. 91-112; s. 981, ch.
95-147; s. 4, ch. 2002-18; s. 72, ch. 2004-11; s. 5, ch. 2008-197;
s. 12, ch. 2016-128; s. 4, ch. 2020-10.
194.036 Appeals.—Appeals of the decisions of
the board shall be as follows:
(1) If the property appraiser disagrees with the
decision of the board, he or she may appeal the
decision to the circuit court if one or more of the
following criteria are met:
(a) The property appraiser determines and
affirmatively asserts in any legal proceeding that
there is a specific constitutional or statutory violation,
or a specific violation of administrative rules, in the
decision of the board, except that nothing herein shall
authorize the property appraiser to institute any suit
to challenge the validity of any portion of the
constitution or of any duly enacted legislative act of
this state.
(b) There is a variance from the property
appraiser’s assessed value in excess of the following:
20 percent variance from any assessment of $250,000
or less; 15 percent variance from any assessment in
excess of $250,000 but not in excess of $1 million; 10
percent variance from any assessment in excess of $1
million but not in excess of $2.5 million; or 5 percent
variance from any assessment in excess of $2.5
million.
(c) There is an assertion by the property
appraiser to the Department of Revenue that there
exists a consistent and continuous violation of the
intent of the law or administrative rules by the value
adjustment board in its decisions. The property
appraiser shall notify the department of those portions
of the tax roll for which the assertion is made. The
department shall thereupon notify the clerk of the
board who shall, within 15 days of the notification by
the department, send the written decisions of the
board to the department. Within 30 days of the receipt
of the decisions by the department, the department
shall notify the property appraiser of its decision
relative to further judicial proceedings. If the
department finds upon investigation that a consistent
and continuous violation of the intent of the law or
administrative rules by the board has occurred, it shall
so inform the property appraiser, who may thereupon
bring suit in circuit court against the value adjustment
board for injunctive relief to prohibit continuation of
the violation of the law or administrative rules and for
a mandatory injunction to restore the tax roll to its just
value in such amount as determined by judicial
proceeding. However, when a final judicial decision
is rendered as a result of an appeal filed pursuant to
this paragraph which alters or changes an assessment
of a parcel of property of any taxpayer not a party to
such procedure, such taxpayer shall have 60 days
from the date of the final judicial decision to file an
action to contest such altered or changed assessment
pursuant to s. 194.171(1), and the provisions of s.
194.171(2) shall not bar such action.
(2) Any taxpayer may bring an action to contest
a tax assessment pursuant to s. 194.171.
(3) The circuit court proceeding shall be de
novo, and the burden of proof shall be upon the party
initiating the action.
History.—s. 23, ch. 83-204; s. 149, ch. 91-112; s. 982, ch.
95-147; s. 5, ch. 2023-157.
194.037 Disclosure of tax impact.—
(1) After hearing all petitions, complaints,
appeals, and disputes, the clerk shall make public
notice of the findings and results of the board as
provided in chapter 50. If published in the print
edition of a newspaper, the notice must be in at least
a quarter-page size advertisement of a standard size
or tabloid size newspaper, and the headline shall be in
a type no smaller than 18 point. The advertisement
shall not be placed in that portion of the newspaper
where legal notices and classified advertisements
appear. The advertisement shall be published in a
newspaper in the county. The newspaper selected
shall be one of general interest and readership in the
community pursuant to chapter 50. For all
advertisements published pursuant to this section, the
headline shall read: TAX IMPACT OF VALUE
ADJUSTMENT BOARD. The public notice shall list
the members of the value adjustment board and the
taxing authorities to which they are elected. The form
shall show, in columnar form, for each of the property
classes listed under subsection (2), the following
information, with appropriate column totals:
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(a) In the first column, the number of parcels for
which the board granted exemptions that had been
denied or that had not been acted upon by the property
appraiser.
(b) In the second column, the number of parcels
for which petitions were filed concerning a property
tax exemption.
(c) In the third column, the number of parcels
for which the board considered the petition and
reduced the assessment from that made by the
property appraiser on the initial assessment roll.
(d) In the fourth column, the number of parcels
for which petitions were filed but not considered by
the board because such petitions were withdrawn or
settled prior to the board’s consideration.
(e) In the fifth column, the number of parcels for
which petitions were filed requesting a change in
assessed value, including requested changes in
assessment classification.
(f) In the sixth column, the net change in taxable
value from the property appraiser’s initial roll which
results from board decisions.
(g) In the seventh column, the net shift in taxes
to parcels not granted relief by the board. The shift
shall be computed as the amount shown in column 6
multiplied by the applicable millage rates adopted by
the taxing authorities in hearings held pursuant to s.
200.065(2)(d) or adopted by vote of the electors
pursuant to s. 9(b) or s. 12, Art. VII of the State
Constitution, but without adjustment as authorized
pursuant to s. 200.065(6). If for any taxing authority
the hearing has not been completed at the time the
notice required herein is prepared, the millage rate
used shall be that adopted in the hearing held pursuant
to s. 200.065(2)(c).
(2) There must be a line entry in each of the
columns described in subsection (1), for each of the
following property classes:
(a) Improved residential property, which must
be identified as “Residential.”
(b) Improved commercial property, which must
be identified as “Commercial.”
(c) Improved industrial property, utility
property, leasehold interests, subsurface rights, and
other property not properly attributable to other
classes listed in this section, which must be identified
as “Industrial and Misc.”
(d) Agricultural property, which must be
identified as “Agricultural.”
(e) High-water recharge property, which must
be identified as “High-Water Recharge.”
(f) Historic property used for commercial or
certain nonprofit purposes, which shall be identified
as “Historic Commercial or Nonprofit.”
(g) Tangible personal property, which must be
identified as “Business Machinery and Equipment.”
(h) Vacant land and nonagricultural acreage,
which must be identified as “Vacant Lots and
Acreage.”
(3) The form of the notice, including
appropriate narrative and column descriptions, shall
be prescribed by department rule and shall be brief
and nontechnical to minimize confusion for the
average taxpayer.
History.—s. 24, ch. 83-204; s. 150, ch. 91-112; s. 6, ch. 96-
204; s. 5, ch. 97-117; s. 6, ch. 2007-321; s. 6, ch. 2008-197; s.
19, ch. 2021-17; s. 8, ch. 2024-158.
PART III
ASSESSMENT:
PRESUMPTION OF CORRECTNESS
194.301 Challenge to ad valorem tax assessment.
194.3015 Burden of proof.
194.301 Challenge to ad valorem tax
assessment.—
(1) In any administrative or judicial action in
which a taxpayer challenges an ad valorem tax
assessment of value, the property appraiser’s
assessment is presumed correct if the appraiser proves
by a preponderance of the evidence that the
assessment was arrived at by complying with s.
193.011, any other applicable statutory requirements
relating to classified use values or assessment caps,
and professionally accepted appraisal practices,
including mass appraisal standards, if appropriate.
However, a taxpayer who challenges an assessment is
entitled to a determination by the value adjustment
board or court of the appropriateness of the appraisal
methodology used in making the assessment. The
value of property must be determined by an appraisal
methodology that complies with the criteria of s.
193.011 and professionally accepted appraisal
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66
practices. The provisions of this subsection preempt
any prior case law that is inconsistent with this
subsection.
(2) In an administrative or judicial action in
which an ad valorem tax assessment is challenged, the
burden of proof is on the party initiating the
challenge.
(a) If the challenge is to the assessed value of
the property, the party initiating the challenge has the
burden of proving by a preponderance of the evidence
that the assessed value:
1. Does not represent the just value of the
property after taking into account any applicable
limits on annual increases in the value of the property;
2. Does not represent the classified use value or
fractional value of the property if the property is
required to be assessed based on its character or use;
or
3. Is arbitrarily based on appraisal practices that
are different from the appraisal practices generally
applied by the property appraiser to comparable
property within the same county.
(b) If the party challenging the assessment
satisfies the requirements of paragraph (a), the
presumption provided in subsection (1) is overcome,
and the value adjustment board or the court shall
establish the assessment if there is competent,
substantial evidence of value in the record which
cumulatively meets the criteria of s. 193.011 and
professionally accepted appraisal practices. If the
record lacks such evidence, the matter must be
remanded to the property appraiser with appropriate
directions from the value adjustment board or the
court, and the property appraiser must comply with
those directions.
(c) If the revised assessment following remand
is challenged, the procedures described in this section
apply.
(d) If the challenge is to the classification or
exemption status of the property, there is no
presumption of correctness, and the party initiating
the challenge has the burden of proving by a
preponderance of the evidence that the classification
or exempt status assigned to the property is incorrect.
History.—s. 1, ch. 97-85; s. 1, ch. 2009-121.
194.3015 Burden of proof.—
(1) It is the express intent of the Legislature that
a taxpayer shall never have the burden of proving that
the property appraiser’s assessment is not supported
by any reasonable hypothesis of a legal assessment.
All cases establishing the every-reasonable-
hypothesis standard were expressly rejected by the
Legislature on the adoption of chapter 97-85, Laws of
Florida. It is the further intent of the Legislature that
any cases published since 1997 citing the every-
reasonable-hypothesis standard are expressly rejected
to the extent that they are interpretative of legislative
intent.
(2) This section is intended to clarify existing
law and apply retroactively.
History.—s. 2, ch. 2009-121.
FLORIDA STATUTES
CHAPTER 286
(EXCERPT)
PUBLIC BUSINESS:
MISCELLANEOUS
PROVISIONS
286.0105 Notices of meetings and hearing must
advise that a record is required to
appeal.
286.011 Public meetings and records; public
inspection; criminal and civil penalties.
286.0113 General exemptions from public meetings.
286.0114 Public meetings; reasonable opportunity to
be heard; attorney fees.
286.0105 Notices of meetings and hearings
must advise that a record is required to appeal.—
Each board, commission, or agency of this state or of
any political subdivision thereof shall include in the
notice of any meeting or hearing, if notice of the
meeting or hearing is required, of such board,
commission, or agency, conspicuously on such
notice, the advice that, if a person decides to
appeal any decision made by the board, agency, or
commission with respect to any matter considered
at such meeting or hearing, he or she will need a
record of the proceedings, and that, for such
purpose, he or she may need to ensure that a
verbatim record of the proceedings is made, which
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record includes the testimony and evidence upon
which the appeal is to be based. The requirements
of this section do not apply to the notice provided in
s. 200.065(3).
History.—s. 1, ch. 80-150; s. 14, ch. 88-216; s. 209, ch.
95-148.
286.011 Public meetings and records; public
inspection; criminal and civil penalties.—
(1) All meetings of any board or commission of
any state agency or authority or of any agency or
authority of any county, municipal corporation, or
political subdivision, except as otherwise provided
in the Constitution, including meetings with or
attended by any person elected to such board or
commission, but who has not yet taken office, at
which official acts are to be taken are declared to
be public meetings open to the public at all times,
and no resolution, rule, or formal action shall be
considered binding except as taken or made at such
meeting. The board or commission must provide
reasonable notice of all such meetings.
(2) The minutes of a meeting of any such
board or commission of any such state agency
or authority shall be promptly recorded, and such
records shall be open to public inspection. The
circuit courts of this state shall have jurisdiction to
issue injunctions to enforce the purposes of this
section upon application by any citizen of this state.
(3)(a) Any public officer who violates any
provision of this section is guilty of a noncriminal
infraction, punishable by fine not exceeding $500.
(b) Any person who is a member of a board
or commission or of any state agency or authority
of any county, municipal corporation, or political
subdivision who knowingly violates the provisions
of this section by attending a meeting not held in
accordance with the
provisions hereof is guilty of a misdemeanor of
the second degree, punishable as provided in s.
775.082 or s. 775.083.
(c) Conduct which occurs outside the state
which would constitute a knowing violation of this
section is a misdemeanor of the second degree,
punishable as provided in s. 775.082 or s. 775.083.
(4) Whenever an action has been filed against
any board or commission of any state agency or
authority or any agency or authority of any county,
municipal corporation, or political subdivision to
enforce the provisions of this section or to invalidate
the actions of any such board, commission, agency,
or authority, which action was taken in violation
of this section, and the court determines that the
defendant or defendants to such action acted in
violation of this section, the court shall assess a
reasonable attorney’s fee against such agency, and
may assess a reasonable attorney’s fee against the
individual filing such an action if the court finds it
was filed in bad faith or was frivolous. Any fees so
assessed may be assessed against the individual
member or members of such board or commission;
provided, that in any case where the board or
commission seeks the advice of its attorney and such
advice is followed, no such fees shall be assessed
against the individual member or members of the
board or commission. However, this subsection shall
not apply to a state attorney or his or her duly
authorized assistants or any officer charged with
enforcing the provisions of this section.
(5) Whenever any board or commission of
any state agency or authority or any agency or
authority of any county, municipal corporation, or
political subdivision appeals any court order which
has found said board, commission, agency, or
authority to have violated this section, and such
order is affirmed, the court shall assess a reasonable
attorney’s fee for the appeal against such board,
commission, agency, or authority. Any fees so
assessed may be assessed against the individual
member or members of such board or
commission; provided, that in any case where the
board or commission seeks the advice of its
attorney and such advice is followed, no such fees
shall be assessed against the individual member or
members of the board or commission.
(6) All persons subject to subsection (1) are
prohibited from holding meetings at any facility or
location which discriminates on the basis of sex,
age, race, creed, color, origin, or economic status
or which operates in such a manner as to
unreasonably restrict public access to such a
facility.
(7) Whenever any member of any board or
commission of any state agency or authority or any
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
68
agency or authority of any county, municipal
corporation, or political subdivision is charged with
a violation of this section and is subsequently
acquitted, the board or commission is authorized to
reimburse said member for any portion of his or her
reasonable attorney’s fees.
(8) Notwithstanding the provisions of
subsection (1), any board or commission of any
state agency or authority or any agency or
authority of any county, municipal corporation, or
political subdivision, and the chief administrative
or executive officer of the governmental entity,
may meet in private with the entity’s attorney to
discuss pending litigation to which the entity is
presently a party before a court or administrative
agency, provided that the following conditions are
met:
(a) The entity’s attorney shall advise the
entity at a public meeting that he or she desires
advice concerning the litigation.
(b) The subject matter of the meeting shall be
confined to settlement negotiations or strategy
sessions related to litigation expenditures.
(c) The entire session shall be recorded by a
certified court reporter. The reporter shall record the
times of commencement and termination of the
session, all discussion and proceedings, the names
of all persons present at any time, and the names
of all persons speaking. No portion of the session
shall be off the record. The court reporter’s notes
shall be fully transcribed and filed with the entity’s
clerk within a reasonable time after the meeting.
(d) The entity shall give reasonable public
notice of the time and date of the attorney-client
session and the names of persons who will be
attending the session. The session shall commence
at an open meeting at which the persons chairing
the meeting shall announce the commencement
and estimated length of the attorney-client session
and the names of the persons attending. At the
conclusion of the attorney-client session, the
meeting shall be reopened, and the person
chairing the meeting shall announce the termination
of the session.
(e) The transcript shall be made part of the
public record upon conclusion of the litigation.
(9)(a) Notwithstanding any law to the
contrary, a regional citizen volunteer advisory
committee, created to provide technical expertise
and support to the National Estuary Program
established by Congress under s. 320 of the Clean
Water Act, whose membership is composed of
representatives from four or more counties may
conduct public meetings and workshops by means of
communications media technology as defined in s.
120.54(5)(b)2. An advisory committee member who
participates in a public meeting or workshop by
communications media technology is deemed to be
present at the meeting or workshop. The use of
communications media technology must allow for
all persons attending the meeting or workshop to
audibly communicate as if the person is physically
present.
(b) The notice for a public meeting or
workshop must state whether the meeting or
workshop will be conducted using communications
media technology, how an interested person may
participate, and the location of facilities where
communications media technology will be available
during the meeting or workshop.
History.—s. 1, ch. 67-356; s. 159, ch. 71-136; s. 1, ch. 78-
365; s. 6, ch. 85-301; s. 33, ch. 91-224; s. 1, ch. 93-232; s. 210,
ch. 95-148; s. 1, ch. 95-353; s. 2, ch. 2012-25; s. 1, ch. 2024-
17.
286.0113 General exemptions from public
meetings.—
(1) That portion of a meeting that would reveal
a security or firesafety system plan or portion thereof
made confidential and exempt by s. 119.071(3)(a) is
exempt from s. 286.011 and s. 24(b), Art. I of the
State Constitution.
(2)(a) For purposes of this subsection:
1. “Competitive solicitation” means the process
of requesting and receiving sealed bids, proposals, or
replies in accordance with the terms of a competitive
process, regardless of the method of procurement.
2. “Team” means a group of members
established by an agency for the purpose of
conducting negotiations as part of a competitive
solicitation.
(b)1. Any portion of a meeting at which a
negotiation with a vendor is conducted pursuant to a
competitive solicitation, at which a vendor makes an
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
69
oral presentation as part of a competitive solicitation,
or at which a vendor answers questions as part of a
competitive solicitation is exempt from s. 286.011
and s. 24(b), Art. I of the State Constitution.
2. Any portion of a team meeting at which
negotiation strategies are discussed is exempt from s.
286.011 and s. 24(b), Art. I of the State Constitution.
(c)1. A complete recording shall be made of any
portion of an exempt meeting. No portion of the
exempt meeting may be held off the record.
2. The recording of, and any records presented
at, the exempt meeting are exempt from s. 119.07(1)
and s. 24(a), Art. I of the State Constitution until such
time as the agency provides notice of an intended
decision or until 30 days after opening the bids,
proposals, or final replies, whichever occurs earlier.
3. If the agency rejects all bids, proposals, or
replies and concurrently provides notice of its intent
to reissue a competitive solicitation, the recording and
any records presented at the exempt meeting remain
exempt from s. 119.07(1) and s. 24(a), Art. I of the
State Constitution until such time as the agency
provides notice of an intended decision concerning
the reissued competitive solicitation or until the
agency withdraws the reissued competitive
solicitation. A recording and any records presented at
an exempt meeting are not exempt for longer than 12
months after the initial agency notice rejecting all
bids, proposals, or replies.
(3)(a) That portion of a meeting held by a utility
owned or operated by a unit of local government
which would reveal information that is exempt under
s. 119.0713(5) is exempt from s. 286.011 and s. 24(b),
Art. I of the State Constitution. All exempt portions
of such a meeting must be recorded and transcribed.
The recording and transcript of the meeting are
exempt from disclosure under s. 119.07(1) and s.
24(a), Art. I of the State Constitution unless a court of
competent jurisdiction, following an in-camera
review, determines that the meeting was not restricted
to the discussion of data and information made
exempt by this section. In the event of such a judicial
determination, only the portion of the recording or
transcript which reveals nonexempt data and
information may be disclosed to a third party.
(b) This subsection is subject to the Open
Government Sunset Review Act in accordance with
s. 119.15 and shall stand repealed on October 2, 2027,
unless reviewed and saved from repeal through
reenactment by the Legislature.
(4)(a) Any portion of a meeting that would
reveal building plans, blueprints, schematic drawings,
or diagrams, including draft, preliminary, and final
formats, which depict the structural elements of 911,
E911, or public safety radio communication system
infrastructure, including towers, antennae, equipment
or facilities used to provide 911, E911, or public
safety radio communication services, or other 911,
E911, or public safety radio communication
structures or facilities made exempt by
s. 119.071(3)(e)1.a. is exempt from s. 286.011 and s.
24, Art. I of the State Constitution.
(b) Any portion of a meeting that would reveal
geographical maps indicating the actual or proposed
locations of 911, E911, or public safety radio
communication system infrastructure, including
towers, antennae, equipment or facilities used to
provide 911, E911, or public safety radio
communication services, or other 911, E911, or
public safety radio communication structures or
facilities made exempt by s. 119.071(3)(e)1.b. is
exempt from s. 286.011 and s. 24, Art. I of the State
Constitution.
(c) No portion of an exempt meeting under
paragraph (a) or paragraph (b) may be off the record.
All exempt portions of such meeting shall be recorded
and transcribed. Such recordings and transcripts are
confidential and exempt from disclosure under
s. 119.07(1) and s. 24(a), Art. I of the State
Constitution unless a court of competent jurisdiction,
after an in camera review, determines that the meeting
was not restricted to the discussion of the information
made exempt by s. 119.071(3)(e)1.a. or b. In the
event of such a judicial determination, only that
portion of the recording and transcript which reveals
nonexempt information may be disclosed to a third
party.
(d) For purposes of this subsection, the term
“public safety radio” is defined as the means of
communication between and among 911 public safety
answering points, dispatchers, and first responder
agencies using those portions of the radio frequency
spectrum designated by the Federal Communications
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
70
Commission under 47 C.F.R. part 90 for public safety
purposes.
(e) This subsection is subject to the Open
Government Sunset Review Act in accordance with
s. 119.15 and shall stand repealed on October 2, 2025,
unless reviewed and saved from repeal through
reenactment by the Legislature.
History.—s. 2, ch. 2001-361; s. 44, ch. 2005-251; s. 2, ch.
2006-158; s. 2, ch. 2006-284; s. 13, ch. 2010-151; s. 2, ch. 2011-
140; s. 2, ch. 2016-49; s. 3, ch. 2018-146; s. 1, ch. 2019-37; s. 2,
ch. 2020-13; s. 3, ch. 2023-75; s. 2, ch. 2024-24.
286.0114 Public meetings; reasonable
opportunity to be heard; attorney fees.—
(1) For purposes of this section, “board or
commission” means a board or commission of any
state agency or authority or of any agency or authority
of a county, municipal corporation, or political
subdivision.
(2) Members of the public shall be given a
reasonable opportunity to be heard on a proposition
before a board or commission. The opportunity to be
heard need not occur at the same meeting at which the
board or commission takes official action on the
proposition if the opportunity occurs at a meeting that
is during the decisionmaking process and is within
reasonable proximity in time before the meeting at
which the board or commission takes the official
action. This section does not prohibit a board or
commission from maintaining orderly conduct or
proper decorum in a public meeting. The opportunity
to be heard is subject to rules or policies adopted by
the board or commission, as provided in subsection
(4).
(3) The requirements in subsection (2) do not
apply to:
(a) An official act that must be taken to deal with
an emergency situation affecting the public health,
welfare, or safety, if compliance with the requirements
would cause an unreasonable delay in the ability of the
board or commission to act;
(b) An official act involving no more than a
ministerial act, including, but not limited to, approval
of minutes and ceremonial proclamations;
(c) A meeting that is exempt from s. 286.011; or
(d) A meeting during which the board or
commission is acting in a quasi-judicial capacity. This
paragraph does not affect the right of a person to be
heard as otherwise provided by law.
(4) Rules or policies of a board or commission
which govern the opportunity to be heard are limited
to those that:
(a) Provide guidelines regarding the amount of
time an individual has to address the board or
commission;
(b) Prescribe procedures for allowing
representatives of groups or factions on a proposition
to address the board or commission, rather than all
members of such groups or factions, at meetings in
which a large number of individuals wish to be heard;
(c) Prescribe procedures or forms for an
individual to use in order to inform the board or
commission of a desire to be heard; to indicate his or
her support, opposition, or neutrality on a proposition;
and to indicate his or her designation of a
representative to speak for him or her or his or her
group on a proposition if he or she so chooses; or
(d) Designate a specified period of time for
public comment.
(5) If a board or commission adopts rules or
policies in compliance with this section and follows
such rules or policies when providing an opportunity
for members of the public to be heard, the board or
commission is deemed to be acting in compliance with
this section.
(6) A circuit court has jurisdiction to issue an
injunction for the purpose of enforcing this section
upon the filing of an application for such injunction by
a citizen of this state.
(7)(a) Whenever an action is filed against a
board or commission to enforce this section, the court
shall assess reasonable attorney fees against such
board or commission if the court determines that the
defendant to such action acted in violation of this
section. The court may assess reasonable attorney fees
against the individual filing such an action if the court
finds that the action was filed in bad faith or was
frivolous. This paragraph does not apply to a state
attorney or his or her duly authorized assistants or an
officer charged with enforcing this section.
(b) Whenever a board or commission appeals a
court order that has found the board or commission to
have violated this section, and such order is affirmed,
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
71
the court shall assess reasonable attorney fees for the
appeal against such board or commission.
(8) An action taken by a board or commission
which is found to be in violation of this section is not
void as a result of that violation.
History.—s. 1, ch. 2013-227.
/
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue August 2025
72
VAB Related Forms
Prescribed by the Department of Revenue
The following section contains forms included by the Department of Revenue in
the Uniform Policies and Procedures Manual for Value Adjustment Boards
pursuant to Section 194.011(4)(b), F.S. to be used by value adjustment boards,
special magistrates, and taxpayers in proceedings before value adjustment boards.
NOTE: These forms are included in numerical order. See Table of Contents of
this manual for groupings of the forms by users.
Copies of these forms may be obtained at the Department’s Internet site:
http://floridarevenue.com/property/Pages/Forms.aspx.
DR-474. R. 11/12
Rule 12D-16.002, F.A.C., Eff. 11/12
1
Owner Name
Owner Address
Owner City, State
Legal Description of Property:
The taxing authorities which levy property taxes
against your property will soon hold PUBLIC
HEARINGS to adopt budgets and tax rates for
the next year.
The purpose of these PUBLIC HEARINGS is to
receive opinions from the general public and to
answer questions on the proposed tax change
and budget PRIOR TO TAKING FINAL ACTION.
Each taxing authority may AMEND or ALTER its
proposals at the hearing.
NOTICE OF PROPOSED PROPERTY TAXES
DO NOT PAY. THIS IS NOT A BILL
Taxing Authority Your
Property
Taxes Last
Year
Adjusted
Tax Rate
(Millage)
Your Taxes
This Year IF
NO Budget
Change Is
Adopted
Your Tax Rate
This Year IF
PROPOSED
Budget Is
Adopted
(Millage)
Your Taxes
This Year IF
PROPOSED
Budget
Change Is
Adopted
A Public Hearing on the
Proposed Taxes and Budget
Will Be Held:
County
Enter date, time, and location
Public Schools:
By State Law
By Local Board
Municipality
Water Management
Independent Districts
Voted Levies For Debt Service
Total Property Taxes
Column 1* Column 2* Column 3*
*SEE REVERSE SIDE FOR EXPLANATION
DR-474
R. 11/12
2
EXPLANATION
*Column 1 YOUR PROPERTY TAXES LAST YEAR
This column shows the taxes that applied last year to your property. These amounts were based on
.
*Column 2 YOUR TAXES THIS YEAR IF NO BUDGET CHANGE IS ADOPTED
This column shows what your taxes will be this year IF EACH TAXING AUTHORITY DOES NOT
budgets and your current
assessment.
*Column 3 YOUR TAXES THIS YEAR IF PROPOSED BUDGET CHANGE IS ADOPTED
This column shows what your taxes will be this year under the BUDGET ACTUALLY PROPOSED by each
local taxing authority. The proposal is NOT final and may be amended at the public hearings shown on the
front side of this notice. The difference between columns 2 and 3 is the tax change proposed by each local
taxing authority and is NOT the result of higher assessments.
NOTE: Amounts shown on this form do NOT reflect early payment discounts you may have received or may
be eligible to receive. (Discounts are a maximum of 4 percent of the amounts shown on this form.)
Your final tax bill may contain non-ad valorem assessments which may not
be reflected on this notice such as assessments for roads, fire, garbage,
lighting, drainage, water, sewer, or other governmental services and
facilities which may be levied by your county, city, or any special district.
DR-474
R. 11/12
3
PROPERTY VALUATION
Taxing Authority* Assessed Value Exemptions Taxable Value
Last Year This Year Last Year This Year Last Year This Year
County
Public Schools
By State Law
By Local Law
Municipality
Water Management
Independent Districts
Voted Levies for Debt Service
If you feel that the market value of your property is inaccurate or does not reflect fair market value, or if you are entitled
to an exemption or classification that is not reflected above, contact your county property appraiser at_______________
(phone number) or _________________ (location).
or an exemption, you
may file a petition for adjustment with the Value Adjustment Board. Petition forms are available from the county property
appraiser and must be filed ON OR BEFORE ___________ (date).
Last Year This Year
Market Value
Assessment Reductions Applies to Value
*List each assessment reduction applicable to
property.
Exemptions Applies to Value
*List each exemption applicable to property.
DR-474
R. 11/12
4
Market Value:
Market value in Florida is als
law. It is the amount a purchaser willing but not obliged to buy would pay to one willing but not obliged to
sell, after proper consideration of all eight factors in section 193.011, F.S.
Assessed Value:
Assessed value is the market value of your property minus the amount of any assessment reductions. The
assessed value may be different for millage levies made by different taxing authorities.
Assessment Reductions:
Properties can receive an assessment reduction for a number of reasons. Some of the common reasons are
below.
There are limits on how much the assessment of your property can increase each year. The Save
Our Homes program and the limitation for non-homestead property are examples.
Certain types of property, such as agricultural land and land used for conservation, are valued on
their current use rather than their market value.
Some reductions lower the assessed value only for levies of certain taxing authorities.
If your assessed value is lower than your market value because limits on increases apply to your property or
because your property is valued based on its current use, the amount of the difference and reason for the
difference are listed in the third box on page 2.
Exemptions:
Exemptions are specific dollar or percentage amounts that reduce assessed value. These are usually based
on characteristics of the property or
disability exemptions and charitable exemptions. The discount for disabled veterans is included in this box.
Many exemptions apply only to tax levies by the taxing authority granting the exemption.
Taxable Value:
Taxable value is the value used to calculate the tax due on your property. Taxable value is the assessed
value minus the value of exemptions and discounts.
DR-474M, R. 11/12
Rule 12D-16.002, F.A.C., Eff. 11/12
Page 1 of 3
Owner Name AMENDED
Owner Address
Owner City, State
Legal Description of Property:
The taxing authorities which levy property taxes
against your property will soon hold PUBLIC
HEARINGS to adopt budgets and tax rates for
the next year.
The purpose of these PUBLIC HEARINGS is to
receive opinions from the general public and to
answer questions on the proposed tax change
and budget PRIOR TO TAKING FINAL ACTION.
Each taxing authority may AMEND or ALTER its
proposals at the hearing.
AMENDED NOTICE OF PROPOSED PROPERTY TAXES
DO NOT PAY. THIS IS NOT A BILL
Taxing Authority Your
Property
Taxes Last
Year
Adjusted
Tax Rate
(Millage)
Your Taxes
This Year IF
NO Budget
Change Is
Adopted
Your Tax Rate
This Year IF
PROPOSED
Budget Is
Adopted
(Millage)
Your Taxes
This Year IF
PROPOSED
Budget
Change Is
Adopted
A Public Hearing on the
Proposed Taxes and Budget
Will Be Held:
County
Enter date, time, and location.
Public Schools:
By State Law
By Local Board
Municipality
Water Management
Independent Districts
Voted Levies For Debt Service
Total Property Taxes
Column 1* Column 2* Column 3*
EXPLANATION
*Column 1 YOUR PROPERTY TAXES LAST YEAR
This column shows the taxes that applied last year to your property. These amounts were based on
.
*Column 2 YOUR TAXES THIS YEAR IF NO BUDGET CHANGE IS ADOPTED
This column shows what your taxes will be this year IF EACH TAXING AUTHORITY DOES NOT
CHANGE ITS PROPERTY TAX LEVY. budgets and your current
assessment.
*Column 3 YOUR TAXES THIS YEAR IF PROPOSED BUDGET CHANGE IS ADOPTED
This column shows what your taxes will be this year under the BUDGET ACTUALLY PROPOSED by each
local taxing authority. The proposal is NOT final and may be amended at the public hearings shown on the
front side of this notice. The difference between columns 2 and 3 is the tax change proposed by each local
taxing authority and is NOT the result of higher assessments.
NOTE: Amounts shown on this form do NOT reflect early payment discounts you may have received or may
be eligible to receive. (Discounts are a maximum of 4 percent of the amounts shown on this form.)
DR-474M
R. 11/12
Page 2 of 3
PROPERTY VALUATION
Taxing Authority* Assessed Value Exemptions Taxable Value
Last Year This Year Last Year This Year Last Year This Year
County
Public Schools
By State Law
By Local Law
Municipality
Water Management
Independent Districts
Voted Levies for Debt Service
If you feel that the market value of your property is inaccurate or does not reflect fair market value, or if you are entitled
to an exemption or classification that is not reflected above, contact your county property appraiser at_______________
(phone number) or _________________ (location).
may file a petition for adjustment with the Value Adjustment Board. Petition forms are available from the county property
appraiser and must be filed ON OR BEFORE ___________ (date).
Last Year This Year
Market Value
Assessment Reductions Applies to Value
*List each assessment reduction applicable to
property.
Exemptions Applies to Value
*List each exemption applicable to property.
DR-474M
R. 11/12
Page 3 of 3
Market Value:
cribed in state
law. It is the amount a purchaser willing but not obliged to buy would pay to one willing but not obliged to
sell, after proper consideration of all eight factors in section 193.011, F.S.
Assessed Value:
Assessed value is the market value of your property minus the amount of any assessment reductions. The
assessed value may be different for millage levies made by different taxing authorities.
Assessment Reductions:
Properties can receive an assessment reduction for a number of reasons. Some of the common reasons are
below.
There are limits on how much the assessment of your property can increase each year. The Save
Our Homes program and the limitation for non-homestead property are examples.
Certain types of property, such as agricultural land and land used for conservation, are valued on
their current use rather than their market value.
Some reductions lower the assessed value only for levies of certain taxing authorities.
If your assessed value is lower than your market value because limits on increases apply to your property or
because your property is valued based on its current use, the amount of the difference and reason for the
difference are listed in the third box on page 2.
Exemptions:
Exemptions are specific dollar or percentage amounts that reduce assessed value. These are usually based
on characteristics of the property or property owner.
disability exemptions and charitable exemptions. The discount for disabled veterans is included in this box.
Many exemptions apply only to tax levies by the taxing authority granting the exemption.
Taxable Value:
Taxable value is the value used to calculate the tax due on your property. Taxable value is the assessed
value minus the value of exemptions and discounts.
DR-474N, R. 11/12
Rule 12D-16.002, F.A.C., Eff. 11/12
1
Owner Name
Owner Address
Owner City, State
Legal Description of Property:
The taxing authorities which levy property taxes
against your property will soon hold PUBLIC
HEARINGS to adopt budgets and tax rates for
the next year.
The purpose of these PUBLIC HEARINGS is to
receive opinions from the general public and to
answer questions on the proposed tax change
and budget PRIOR TO TAKING FINAL ACTION.
Each taxing authority may AMEND or ALTER its
proposals at the hearing.
NOTICE OF PROPOSED PROPERTY TAXES
AND PROPOSED OR ADOPTED NON-AD VALOREM ASSESSMENTS
DO NOT PAY. THIS IS NOT A BILL
Taxing Authority Your
Property
Taxes Last
Year
Adjusted
Tax Rate
(Millage)
Your Taxes
This Year IF
NO Budget
Change Is
Adopted
Your Tax Rate
This Year IF
PROPOSED
Budget Is
Adopted
(Millage)
Your Taxes
This Year IF
PROPOSED
Budget
Change Is
Adopted
A Public Hearing on the
Proposed Taxes and Budget
Will Be Held:
County
Enter date, time, and location.
Public Schools:
By State Law
By Local Board
Municipality
Water Management
Independent Districts
Voted Levies For Debt Service
Total Property Taxes
Column 1* Column 2* Column 3*
*SEE REVERSE SIDE FOR EXPLANATION
NON-AD VALOREM ASSESSMENTS
Levying Authority Purpose of Assessment Units Rate Assessment
Total Non-Ad Valorem Assessment
DR-474N
R. 11/12
2
Reverse of Page 1:
EXPLANATION
*Column 1 YOUR PROPERTY TAXES LAST YEAR
This column shows the taxes that applied last year to your property. These amounts were based on
.
*Column 2 YOUR TAXES THIS YEAR IF NO BUDGET CHANGE IS ADOPTED
This column shows what your taxes will be this year IF EACH TAXING AUTHORITY DOES NOT
CHANGE ITS PROPERTY TAX LEVY. budgets and your current
assessment.
*Column 3 YOUR TAXES THIS YEAR IF PROPOSED BUDGET CHANGE IS ADOPTED
This column shows what your taxes will be this year under the BUDGET ACTUALLY PROPOSED by each
local taxing authority. The proposal is NOT final and may be amended at the public hearings shown on the
front side of this notice. The difference between columns 2 and 3 is the tax change proposed by each local
taxing authority and is NOT the result of higher assessments.
NOTE: Amounts shown on this form do NOT reflect early payment discounts you may have received or may
be eligible to receive. (Discounts are a maximum of 4 percent of the amounts shown on this form.)
Non-Ad Valorem Assessments:
Non-ad valorem assessments are placed on this notice at the request of the respective local
governing boards. Your tax collector will be including them on the November tax notice. For details on
particular non-ad valorem assessments, contact the levying local governing board.
If the Notice does not include all of the non-ad valorem assessments that will be included on
the tax bill, the following statement must be on the bottom of the first page in bold,
conspicuous print:
Your final tax bill may contain non-ad valorem assessments which may not
be reflected on this notice such as assessments for roads, fire, garbage,
lighting, drainage, water, sewer, or other governmental services and
facilities which may be levied by your county, city, or any special district.
DR-474N
R. 11/12
3
PROPERTY VALUATION
Taxing Authority* Assessed Value Exemptions Taxable Value
Last Year This Year Last Year This Year Last Year This Year
County
Public Schools
By State Law
By Local Law
Municipality
Water Management
Independent Districts
Voted Levies for Debt Service
If you feel that the market value of your property is inaccurate or does not reflect fair market value, or if you are entitled
to an exemption or classification that is not reflected above, contact your county property appraiser at_______________
(phone number) or _________________ (location).
may file a petition for adjustment with the Value Adjustment Board. Petition forms are available from the county property
appraiser and must be filed ON OR BEFORE ___________ (date).
Last Year This Year
Market Value
Assessment Reductions Applies to Value
*List each assessment reduction applicable to
property.
Exemptions Applies to Value
*List each exemption applicable to property.
DR-474N
R. 11/12
4
Market Value:
on and described in state
law. It is the amount a purchaser willing but not obliged to buy would pay to one willing but not obliged to
sell, after proper consideration of all eight factors in section 193.011, F.S.
Assessed Value:
Assessed value is the market value of your property minus the amount of any assessment reductions. The
assessed value may be different for millage levies made by different taxing authorities.
Assessment Reductions:
Properties can receive an assessment reduction for a number of reasons. Some of the common reasons are
below.
There are limits on how much the assessment of your property can increase each year. The Save
Our Homes program and the limitation for non-homestead property are examples.
Certain types of property, such as agricultural land and land used for conservation, are valued on
their current use rather than their market value.
Some reductions lower the assessed value only for levies of certain taxing authorities.
If your assessed value is lower than your market value because limits on increases apply to your property or
because your property is valued based on its current use, the amount of the difference and reason for the
difference are listed in the third box on page 2.
Exemptions:
Exemptions are specific dollar or percentage amounts that reduce assessed value. These are usually based
on characteristics of the property or property owner.
disability exemptions and charitable exemptions. The discount for disabled veterans is included in this box.
Many exemptions apply only to tax levies by the taxing authority granting the exemption.
Taxable Value:
Taxable value is the value used to calculate the tax due on your property. Taxable value is the assessed
value minus the value of exemptions and discounts.
______________________________________________
VALUE ADJUSTMENT BOARD
NOTICE OF HEARING
DR-481
R. 08/25
Rule 12D-16.002
F.A.C.
Provisional
Section 194.032, Florida Statutes
County Petition # Petition type
Petitioner name VAB contact
Address Address
Parcel number,
account number,
or legal address
Phone
Email
A hearing has been scheduled for
☐ your petition
☐ the continuation of your hearing after remand
☐ other
YOUR HEARING INFORMATION
Hearing date Hearing address and room
Time
(if block of time, beginning
and end times)
Time reserved
Bring copies of your evidence, in addition to what you have provided to the property appraiser.
Evidence becomes part of the record and will not be returned.
Please arrive 15 minutes before the scheduled hearing time or start of block of time with any witnesses. If you
or your witnesses are unable to attend, or you need help finding the hearing room, contact the VAB clerk as
soon as possible.
You have the right to reschedule your hearing one time for good cause as defined in section 194.032(2)(a), F.S.
As defined in that section, “good cause” means circumstances beyond the control of the person seeking to
reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing.
NEW REQUIRED PROCEDURE for hearings AFTER September 1, 2025: YOU MUST EXCHANGE
EVIDENCE WITH THE PROPERTY APPRAISER AT LEAST 15 DAYS BEFORE THE HEARING. You must
submit your evidence directly to the property appraiser. Your evidence is due by ________ at _______. At the
hearing, you have the right to have witnesses sworn.
Signature, deputy clerk Date
For a list of potential magistrates Phone Web
For a copy of the value adjustment
board uniform rules of procedure Phone Web
If you are disabled and need accommodations to participate in the hearing, you are entitled to assistance with
no cost to you. Please contact the value adjustment board at the number above within 2 days of receiving this
notice. If you are hearing or voice impaired, call .
DECISION OF THE VALUE ADJUSTMENT BOARD
CATASTROPHIC EVENT TAX REFUND
Section 197.319, Florida Statutes
_______ County
The actions below were taken on your petition.
These actions are a recommendation only, not final These actions are a final decision of the VAB
If you are not satisfied after you are notified of the final decision of the Value Adjustment Board (VAB), you
have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(l),
194.036, 194.171(2), 194.181, and 196.151, Florida Statutes.)
Petition # Parcel ID
Petitioner name ___________________________
The petitioner is: taxpayer of record taxpayer’s
representative
other, explain:
Property
address
Decision Summary Denied your petition Granted your petition Granted your petition in part
Just value of the residential parcel as of
January 1 of the year the catastrophic event
occurred. $______
Filed by
applicant
Property appraiser
determined
VAB
determined
1. Number of days residential property was
uninhabitable
2. Postcastastrophic just value
3. Percentage change in value
Reasons for Decision Fill-in fields will expand, or add pages as needed.
Findings of Fact
Conclusions of Law
Recommended Decision of Special Magistrate Findings and conclusions above are recommendations.
Signature, special magistrate Print name Date
Signature, clerk or special representative, VAB Print name Date
If this is a recommended decision, the board will consider the recommended decision on ______ at ______
Address _________________________________________________________________________
If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be
considered. To find the information, please call __________ or visit website _____________________.
Final Decision of the Value Adjustment Board
Signature, chair, VAB Print name Date of decision
Signature, clerk or representative, VAB Print name Date mailed to parties
DR-485C
R. 11/23
Rule 12D-16.002,
F.A.C.
Eff. 11/23
DR-485D
R. 11/23
Rule 12D-16.002, F.A.C.
Effective 11/23
Section 194.014, Florida Statutes
County
Petitioner Petition #
Mailing
address
Property
address, if
different
Parcel ID Tax year
Appeal of Assessment Denial of classification or exemption
Whether the property was substantially complete on Jan 1
The Value Adjustment Board (VAB) has denied your petition.
According to the tax collector’s records your taxes became delinquent on . The tax
collector's records also reflect that the payment requirements for petitions pending before the VAB have
not been met.
If you have evidence that your required payment was made before the delinquent date, please contact our
office immediately at
If you are not satisfied with this decision of the VAB, you have the right to file a lawsuit in circuit court
to further contest your assessment. (Ss. 193.155(8)(l), 194.036, 194.171(2), 194.181, and 196.151, F.S.)
Signature, chair, value adjustment board Print name Date of decision
Signature, VAB clerk or representative Print name Date mailed to parties
INFORMATION ABOUT PAYMENTS
Florida law requires the value adjustment board to deny a petition if the petitioner does not make the payment
required below before the taxes become delinquent, usually on April 1. These payment requirements are
summarized below.
Required Payment for Appeal of Assessment
For petitions on the value, including portability, the required payment must include:
•All of the non-ad valorem assessments, and
•A partial payment of at least 75 percent of the ad valorem taxes,
•Less applicable discounts under s. 197.162, F.S.(s. 194.014 (1)(a), F.S.)
Required Payment for Other Appeals
For petitions on the denial of a classification or exemption, or based on an argument that the property
was not substantially complete on January 1, the required payment must include:
•All of the non-ad valorem assessments, and
•The amount of the tax that the taxpayer admits in good faith to owe,
•Less applicable discounts under s. 197.162, F.S.(s. 194.014 (1)(b), F.S.)
cc: County Property Appraiser
Department of Revenue, Property Tax Oversight, P.O. Box 3000, Tallahassee, FL 32315-3000
DECISION OF THE VALUE ADJUSTMENT BOARD
DENIAL FOR NON-PAYMENT
Tax year:
Agenda or petition number:
Account or parcel number:
Date of decision:
Date notice mailed:
Certification date:
-------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------------
DR-485M, R. 11/23
Rule 12D-16.002, F.A.C., Eff. 11/23
NOTICE OF DECISION OF THE VALUE ADJUSTMENT BOARD
County, Florida
The Value Adjustment Board (VAB) approved and adopted as its decision the
special magistrate’s written recommendations, previously mailed to you on
the “Decision of the Value Adjustment Board” form.
The Special Magistrate’s written recommendations indicate whether tax relief
has been granted by the VAB. This assessment(s) was certified on the date on
the reverse side of this notice and has been incorporated into the final tax roll.
If you are not satisfied after you are notified of the final decision of the VAB,
you have the right to file a lawsuit in circuit court to further contest your
assessment. (See sections 193.155(8)(l), 194.036, 194.171(2), 194.181,
196.151, and 197.2425, Florida Statutes.)
Value Adjustment Board
_______________________________________________________
DR-485RVALUE ADJUSTMENT BOARD N. 12/09 REMAND TO PROPERTY APPRAISER Rule 12D-16.002
Florida Administrative Code
Section 1. Completed by Value Adjustment Board or Special Magistrate
Petition # County Parcel ID Date
To: Property Appraiser From: Clerk or Special Magistrate
Name Name
Address Address
The value adjustment board or special magistrate has:
Determined that
is incorrect (section 194.301, F.S.).
Granted a property classification.
Include findings of fact on which this remand decision is based or reference and attach Form DR-485V, Form DR-485XC,
or other document with these items completed.
Include conclusions of law on which this remand decision is based or reference and attach Form DR-485V, Form DR-
485XC, or other document with these items completed.
Appropriate remand directions to property appraiser:
The board retains authority to make a final decision on this petition.
Section 1. Completed by Property Appraiser
Provide a revised just value or a classified use value and return this form to the clerk of the board.
Just Valuation OR Classified Use Valuation
Previous $ Revised $ $
Signature, property appraiser Print name Date
Use additional pages, if needed.
DECISION OF THE VALUE ADJUSTMENT BOARD
VALUE PETITION
_________________ County
The actions below were taken on your petition.
These actions are a recommendation only, not final These actions are a final decision of the VAB
If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit
in circuit court to further contest your assessment. (See sections 193.155(8)(l), 194.036, 194.171(2), 194.181, 196.151, and
197.2425, Florida Statutes.)
Petition # Parcel ID
Petitioner name ___________________________
The petitioner is: taxpayer of record taxpayer’s
representative
other, explain:
Property
address
Decision Summary Denied your petition Granted your petition Granted your petition in part
Value
Lines 1 and 4 must be completed
Value from
TRIM Notice
Before Board Action
Value presented by property appraiser
Rule 12D-9.025(10), F.A.C.
After Board
Action
1.Just value, required
2. Assessed or classified use value,* if applicable
3. Exempt value,* enter “0” if none
4. Taxable value,* required
*All values entered should be county taxable values. School and other taxing authority values ma y differ. (Section 196.031(7), F.S.)
Reasons for Decision Fill-in fields will expand, or add pages as needed.
Findings of Fact
Conclusions of Law
Recommended Decision of Special Magistrate Finding and conclusions above are recommendations.
Signature, special magistrate Print name Date
Signature, VAB clerk or special representative Print name Date
If this is a recommended decision, the board will consider the recommended decision on ______ at ______
Address _________________________________________________________________________
If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be
considered. To find the information, please call __________ or visit our website at ______________.
Final Decision of the Value Adjustment Board
Signature, chair, value adjustment board Print name Date of decision
Signature, VAB clerk or representative Print name Date mailed to parties
DR-485V
R. 11/23
Rule 12D-16.0 02 F.A.C.
Eff. 11/23
VALUE ADJUSTMENT BOARD
County
To From
Address
Clerk, Value Adjustment Board
Petition # Phone
Representative # Email
This notice will inform the parties of the following action taken on the petition.
You have 10 days to complete the petition and return it to the value adjustment board. (Rule 12D-9.015(12), F.A.C.)
notice. (Rule 12D-9.015(12), F.A.C.)
The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by
separate notice (Rule 12D-9.015(14), F.A.C.)
The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for
hearing. (Rule 12D-9.015(14), F.A.C.)
Your petition was returned. There was no filing fee included with the petition.
We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk
when you receive this notice.
The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the
revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify
the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.)
The board found good cause to reschedule your hearing. Your new hearing date will be sent to you.
The board did not find good cause to reschedule your hearing. Your hearing will be held on
at .
Other, specify
Certificate of Service
I certify a true copy was served by US mail or the method
:
petitioner
other
A copy was provided to the property appraiser.
Signature, deputy clerk Date
DR-485WCN
R. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
TC
VALUE ADJUSTMENT BOARD
WITHDRAWAL OF PETITION
To the value adjustment board of County
Address
From Taxpayer Representative
Parcel ID Petition #
Property
address
Mailing
address
Email Phone
I do not wish to have a decision entered by the board or special magistrate. I understand that
withdrawing this petition may mean I lose my right to file an appeal of the assessment in circuit court.*
The petition is withdrawn for the reason below.
The petitioner agrees with the determination of the property appraiser or tax collector.
The petitioner and property appraiser or tax collector have reached a settlement.
Value settled on $
The petitioner does not agree with the decision or assessment of the property appraiser or tax collector
but no longer wishes to pursue a remedy through the value adjustment board.
Other reason, specify:
OR
Signature, taxpayer Signature, petitioner or representative
If signed by a representative, I am authorized to withdraw
this petition.
Print name Date Print name Date
*If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit
court to further contest your assessment (sections 193.155(8)(l), 194.036, 194.171(2), 196.151, and 197.2425, F.S.).
DR-485WI
R. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
DECISION OF THE VALUE ADJUSTMENT BOARD
EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE
TRANSFER, CHANGE OF OWNERSHIP OR CONTROL,
OR QUALIFYING IMPROVEMENT PETITION
Decision Summary Denied your petition Granted your petition Granted your petition in part
Lines 1 and 4 must be completed Value from
TRIM Notice
Value before Board Action
Value presented by property appraiser
Rule 12D-9.025(10), F.A.C.
Value after
Board Action
1.Just value, required
2. Assessed or classified use value,* if
applicable
3. Exempt value,* enter “0” if none
4. Taxable value,* required
*All values entered should be county taxable values. School and other taxing authority values may differ . (Section 196.031(7), F.S.)
Reason for Petition
Homestead Widow/er Blind Totally and permanently disabled veteran
Low-income senior Disabled Disabled veteran Use classification, specify __________
Parent/grandparent assessment reduction Deployed military Use exemption, specify ____________
Transfer of homestead assessment difference Qualifying improvement
Change of ownership or control Other, specify __________________
Reasons for Decision Fill-in fields will expand, or add pages as needed.
Findings of Fact
Conclusions of Law
Recommended Decision of Special Magistrate The finding and conclusions above are recommendations.
Signature, special magistrate Print name Date
Signature, VAB clerk or special representative Print name Date
If this is a recommended decision, the board will consider the recommended decision on at PM.
Address ________________________________________________________________________________
If the line above is blank, please call ______________ or visit our website at __________________________.
Final Decision of the Value Adjustment Board
Signature, chair, value adjustment board Print name Date of decision
Signature, VAB clerk or representative Print name Date mailed to parties
The actions below were taken on your petition in ____________________ County.
These actions are a recommendation only, not final . These actions are a final decision of the VAB.
If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in
circuit court to further contest your assessment. (See sections 193.155(8)(l), 194.036, 194.171(2), 194.181, 196.151, and 197.2425, Florida Statutes.)
Petition # Parcel ID
Petitioner name
The petitioner is: taxpayer of record representative
other, explain: _____________________________
Property
address
DR-485XC
R. 11/23
Rule 12D-16.002
F.A.C.
Eff. 11/23
AM
DR-486
R. 08/25
Rule 12D-16.002 F.A.C.
Provisional
Page 1 of 3
PETITION TO THE VALUE ADJUSTMENT BOARD
REQUEST FOR HEARING
Section 194.011, Florida Statutes
You have the right to an informal conference with the property appraiser. This conference is not required and does not
change your filing due date. You can present facts that support your claim and the property appraiser can present facts
that support the correctness of the assessment. To request a conference, contact your county property appraiser.
For portability of homestead assessment difference, use the Petition to the Value Adjustment Board – Transfer of
Homestead Assessment Difference – Request for Hearing Form (DR-486PORT). For deferral or penalties, use the
Petition to the Value Adjustment Board – Tax Deferral or Penalties – Request for Hearing Form (DR-486DP). Forms are
incorporated, by reference, in Rule 12D-16.002, Florida Administrative Code.
COMPLETED BY CLERK OF THE VALUE ADJUSTMENT BOARD (VAB)
Petition # County Tax year 20 Date received
COMPLETED BY THE PETITIONER
PART 1. Taxpayer Information
Taxpayer name Representative
Mailing address
for notices
Parcel ID and
physical address or
TPP account #
Phone Email
The standard way to receive information is by US mail. If possible, I prefer to receive information by email fax.
I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any
documents that support my statement.
I will not attend the hearing but would like my evidence considered. (In this instance only, you must submit duplicate copies of
your evidence to the value adjustment board clerk. Florida law allows the property appraiser to cross examine or object to your
evidence. The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.)
Type of Property
Commercial
Res. 1-4 units
Res. 5+ units
Industrial and miscellaneous
Agricultural or classified use
High-water recharge
Vacant lots and acreage
Historic, commercial or nonprofit
Business machinery, equipment
PART 2. Reason for Petition Check one. If more than one, file a separate petition.
Real property value (check one): decrease increase
Denial of classification
Parent/grandparent reduction
Property was not substantially complete on January 1
Tangible personal property value (You must have timely filed a
return required by s.193.052. (s.194.034, F.S.))
Refund of taxes for catastrophic event
Denial of exemption Select or enter type:
._______________________
Denial for late filing of exemption or classification
(Include a date-stamped copy of application.)
Qualifying improvement (s. 193.1555(5), F.S.) or change of
ownership or control (s. 193.155(3), 193.1554(5), or
193.1555(5), F.S.)
Check here if this is a joint petition. Attach a list of units, parcels, or accounts with the property appraiser’s
determination that they are substantially similar. (s. 194.011(3)(e), (f), and (g), F.S.)
Enter the time (in minutes) you think you need to present your case. Most hearings take 15 minutes. The VAB is not bound
by the requested time. For single joint petitions for multiple units, parcels, or accounts, provide the time needed for the entire
group.
My witnesses or I will not be available to attend on specific dates. I have attached a list of dates.
IMPORTANT NOTE: NEW PROCEDURES FOR EVIDENCE EXCHANGE are effective September 1, 2025. See part 2
below, Petition Information and Hearing. At the hearing, you have the right to have witnesses sworn. You have the right to
receive from the property appraiser a copy of your property record card containing information relevant to the computation of
your current assessment, with confidential information redacted. When the property appraiser receives the petition, he or
she will either send the property record card to you or notify you how to obtain it online.
Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and accepted it, they will assign
a number, send you a confirmation, and give a copy to the property appraiser. Unless the person filing the petition is
completing part 4, the taxpayer must sign the petition in part 3. Alternatively, the taxpayer’s written authorization or power
of attorney must accompany the petition at the time of filing with the signature of the person filing the petition in part 5 (s.
194.011(3), F.S.). Please complete one of the signatures below.
DR-486
R. 08/25
Page 2 of 3
Provisional
PART 3. Taxpayer Signature
Complete part 3 if you are representing yourself or if you are authorizing a representative listed in part 5 to represent you
without attaching a completed power of attorney or authorization for representation to this form.
Written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax
collector.
I authorize the person I appoint in part 5 to have access to any confidential information related to this petition.
Under penalties of perjury, I declare that I am the owner of the property described in this petition and that I have read this
petition and the facts stated in it are true.
Signature, taxpayer Print name Date
PART 4. Employee, Attorney, or Licensed Professional Signature
Complete part 4 if you are the taxpayer’s or an affiliated entity’s employee or you are one of the following licensed
representatives.
I am (check any box that applies):
An employee of (taxpayer or an affiliated entity).
A Florida Bar licensed attorney (Florida Bar number ).
A Florida real estate appraiser licensed under Chapter 475, Florida Statutes (license number ).
A Florida real estate broker licensed under Chapter 475, Florida Statutes (license number ).
A Florida certified public accountant licensed under Chapter 473, Florida Statutes (license number ).
I understand that written authorization from the taxpayer is required for access to confidential information from the property
appraiser or tax collector.
Under penalties of perjury, I certify that I have authorization to file this petition on the taxpayer’s behalf, and I declare that I
am the owner’s authorized representative for purposes of filing this petition and of becoming an agent for service of process
under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true.
Signature, representative Print name Date
PART 5. Unlicensed Representative Signature
Complete part 5 if you are an authorized representative not listed in part 4 above.
I am a compensated representative not acting as one of the licensed representatives or employees listed in part 4 above
AND (check one)
Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709, F.S., executed with the
taxpayer’s authorized signature OR the taxpayer’s authorized signature is in part 3 of this form.
I am an uncompensated representative filing this petition AND (check one)
the taxpayer’s authorization is attached OR the taxpayer’s authorized signature is in part 3 of this form.
I understand that written authorization from the taxpayer is required for access to confidential information from the property
appraiser or tax collector.
Under penalties of perjury, I declare that I am the owner’s authorized representative for purposes of filing this petition and of
becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the
facts stated in it are true.
Signature, representative Print name Date
DR-486
R. 08/25
Page 3 of 3
Provisional
INFORMATION FOR THE TAXPAYER
Keep this information for your files. Do not return this page to the VAB clerk.
Informal Conference with Property Appraiser
You have the right to an informal conference with the
property appraiser. This conference is not required
and does not change your filing due date. You can
present facts that support your claim and the property
appraiser can present facts that support the
assessment. To request a conference, contact your
county property appraiser.
PART 1. Taxpayer Information
If you will not attend the hearing but would like your
evidence considered, you must submit two copies of
your evidence to the VAB clerk before the hearing.
The property appraiser may respond or object to your
evidence. The ruling will occur under the same
statutory guidelines as if you were present.
The information in this section will be used by the VAB
clerk to contact you regarding this petition.
PART 2. Petition Information and Hearing
Provide the time you think you will need on page 1. The
VAB is not bound by the requested time. At the hearing,
you have the right to have witnesses sworn.
For hearings AFTER September 1, 2025 follow
these procedures:
Exchange of Evidence REQUIREMENTS
EFFECTIVE September 1, 2025
Legislation effective September 1, 2025 makes it
mandatory for the property appraiser to provide the
property appraiser’s evidence to the petitioner at least
15 days before the hearing. Florida Statutes now
require both the petitioner and the property appraiser
to provide their evidence to each other, without any
preconditions.
Petitioners MUST submit, to the property appraiser, the
petitioner’s 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. This includes documents to
be used as evidence that the property appraiser
specifically requested in writing from the petitioner.
Due to the new statutory provisions effective
September 1, 2025, any inconsistent provisions in
Rules 12D-9.020 and 12D-9.025, Florida
Administrative Code, will NOT be effective on
September 1, 2025, and thereafter.
To calculate the fifteen (15) days, use calendar days
and do not include the day of the hearing in the
calculation, and count backwards from the day of the
hearing, using the calendar day before the hearing day
as day 1. The last day of the fifteen (15) day period is
included unless it is a Saturday, Sunday, or legal
holiday, in which event the period runs until the end of
the next previous day that is neither a Saturday,
Sunday, or legal holiday.
ADDITIONAL INFORMATION
Required Partial Payment of Taxes (Section
194.014, F.S.)
You are required to make a partial payment of taxes if
you have a VAB petition pending on or after the
payment delinquency date (normally April 1, following
the assessment year under review). If the required
partial payment is not made before the delinquency
date, the VAB will deny your petition. The last day to
make a partial payment before the delinquency date is
generally March 31. Review your tax bill or contact your
tax collector to determine your delinquency date.
You should be aware that even if a special magistrate’s
recommended decision has been issued, a partial
payment is still required before the delinquency date. A
special magistrate’s recommended decision is not a
final decision of the VAB. A partial payment is not
required only if the VAB makes a final decision on your
petition before April 1. The payment amount depends
on the type of petition filed on the property. The partial
payment requirements are summarized below.
Value Appeals:
For petitions on the value of property and
portability, the payment must include:
* All of the non-ad valorem assessments, and
* A partial payment of at least 75 percent of
the ad valorem taxes,
* Less applicable discounts under s. 197.162,
F.S.
Other Assessment Appeals:
For petitions on the denial of a classification or
exemption, or based on an argument that the
property was not substantially complete on
January 1, the payment must include:
• All of the non-ad valorem assessments, and
• The amount of the ad valorem taxes the
taxpayer admits in good faith to owe,
• Less applicable discounts under s. 197.162,
F.S.
DR-486A
N. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
WRITTEN AUTHORIZATION FOR REPRESENTATION
BEFORE THE VALUE ADJUSTMENT BOARD
Section 194.034(1)(c), Florida Statutes
You may use this form to authorize an uncompensated representative to represent you in value
adjustment board proceedings. This form or other written authorization accompanies the petition at
the time of filing.
COMPLETED BY PETITIONER
I, (name),authorize
on my behalf and present testimony and other evidence before the
(name)to, without compensation, act
ounty Value Adjustment
Board.
This written authorization is effective immediately and is valid only for one assessment year.
assessment year concerning the parcel(s) or account(s)This written authorization is limited to the
I authorize the person I appointed above to have access to confidential information related to the following
parcel(s) or account(s).
Parcel ID/Account # Parcel ID/Account #
Parcel ID/Account # Parcel ID/Account #
Parcel ID/Account # Parcel ID/Account #
Parcel ID/Account # Parcel ID/Account #
Signature of taxpayer/owner Print name Date
Note: Correspondence will be sent to the mailing or email address on the petition.
DR-486DP
R. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
PETITION TO THE VALUE ADJUSTMENT BOARD
TAX DEFERRAL OR PENALTIES
REQUEST FOR HEARING
COMPLETED BY CLERK OF THE VALUE ADJUSTMENT BOARD (VAB)
Petition # County Tax year 20 Date received
COMPLETED BY THE PETITIONER
PART 1. Taxpayer Information
Taxpayer name Representative
Mailing
address for
notices
Parcel ID and
physical address
or TPP account #
Phone Email
The standard way to receive information is by US mail. If possible, I prefer email fax.
I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and
any documents that support my statement.
I will not attend the hearing but would like my evidence considered. You must submit duplicate copies of
your evidence to the value adjustment board clerk. Florida law allows the tax collector to cross examine or
object to your evidence. The ruling will occur under the same statutory guidelines as if you were present.
PART 2. Type of Deferral or Penalty Appeal
Disapproval of homestead tax deferral
Disapproval of affordable rental tax deferral
Disapproval of recreational and commercial working waterfront tax deferral
Penalties imposed under section 197.301, F.S., homestead, affordable rental housing property, or
recreational and commercial working waterfront
You must submit a copy of the original application for tax deferral filed with the tax collector and related documents.
Enter the time (in minutes) you will need to present your case. Most hearings take 15 minutes. The VAB is not
bound by the requested time. For single joint petitions for multiple parcels, enter the time needed for the entire group.
There are specific dates my witnesses or I will not be available to attend. I have attached a list of dates.
At the hearing, you have the right to have witnesses sworn.
Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and accepted it, they will assign
a number, send you a confirmation, and give a copy to the tax collector. Unless the person filing the petition is completing
ey
must accompany the petition at the time of filing with the signature of the person filing the petition in part 5 (s. 194.011(3),
F.S.). Please complete one of the signatures below.
DR-486DP
R. 01/17
Page 2
PART 3. Taxpayer Signature
Complete part 3 if you are representing yourself or if you are authorizing a representative listed in part 5 to represent you
without attaching a completed power of attorney or authorization for representation to this form.
Written authorization from the taxpayer is required for access to confidential information from the property appraiser or
tax collector.
I authorize the person I appoint in part 5 to have access to any confidential information related to this petition.
Under penalties of perjury, I declare that I am the owner of the property described in this petition and that I have read this
petition and the facts stated in it are true.
Signature, taxpayer Print name Date
PART 4. Employee, Attorney, or Licensed Professional Signature
Complete part 4 if you are the
representatives.
I am (check any box that applies):
An employee of (taxpayer or an affiliated entity).
A Florida Bar licensed attorney (Florida Bar number ).
A Florida real estate appraiser licensed under chapter 475, Florida Statutes (license number ).
A Florida real estate broker licensed under chapter 475, Florida Statutes (license number ).
A Florida certified public accountant licensed under chapter 473, Florida Statutes (license number ).
I understand that written authorization from the taxpayer is required for access to confidential information from the property
appraiser or tax collector.
that I
representative for purposes of filing this petition and of becoming an agent for service of
process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true.
Signature, representative Print name Date
PART 5. Unlicensed Representative Signature
Complete part 5 if you are an authorized representative not listed in part 4 above.
I am a compensated representative not acting as one of the licensed representatives or employees listed in part 4
above AND (check one)
Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709, F.S., executed with the
I am an uncompensated representative filing this petition AND (check one)
I understand that written authorization from the taxpayer is required for access to confidential information from the property
appraiser or tax collector.
representative for purposes of filing this petition and
of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and
the facts stated in it are true.
Signature, representative Print name Date
DR-486MU
R. 06/22
ATTACHMENT TO Page of
A VALUE ADJUSTMENT BOARD PETITION Suggested Form
FOR MULTIPLE UNITS, PARCELS, AND ACCOUNTS
Sections 194.011 and 194.013, Florida Statutes
Each petition to the value adjustment board must be filed with required attachment(s) and a proper filing fee or it will be
invalid and rejected. Each unit or parcel of real property or tangible personal property account being appealed must be
identified by a separate folio or account number. This attachment should be used for substantially similar units, parcels, or
accounts and attached to Form DR-486, when used.
Taxpayer name Agent or contact
Mailing address
for notices
Corporation
Name for TPP
Phone Email
Multiple units or parcels of real property Multiple tangible personal property accounts
For joint petitions filed by condominium, cooperative, or homeowners’ association or an owner of contiguous,
undeveloped parcels, please provide the first 9 digits of real estate folio number here and enter the last
4 digits of each folio number in the spaces below.
For joint petitions filed by an owner of multiple tangible personal property accounts, enter each account number in the
spaces below.
Use additional pages, if needed.
Total number of units, parcels, or accounts on this page
Grand total of units, parcels, or accounts filed on all pages
Number of pages, including this one
Signatures and Certification
Under penalties of perjury, I declare that I have read this attachment and the facts in it are true. By signing and filing this
attachment and the related petition as an agent of the taxpayer/owner, I certify that I am duly authorized to do so.
Signature, petitioner/agent Date
The signature below indicates that the property appraiser has determined that the units, parcels, or accounts
are substantially similar as required by s. 194.011(3)(e), (f) or (g), F.S.
Signature, property appraiser
Joint petitions filed by condominium, cooperative, or homeowners’ associations as agents according to s. 194.011(3)(e),
F.S., should include a copy of the board of administration or directors’ resolution authorizing this filing, and the following
information:
For Complex Only
Name Address
Mail notices to: owner agent
Page of
ATTACHMENT TO PETITION
For units or parcels of property, enter the last 4 digits of each folio number in the spaces below. For
tangible personal property accounts, enter each account number in the spaces below.
Total number of units, parcels, or accounts this page:
R. 06/22
DR-486MU
DR-486POA
R. 12/20
Rule 12D-16.002
F.A.C.
Eff. 12/20
POWER OF ATTORNEY FOR REPRESENTATION
BEFORE THE VALUE ADJUSTMENT BOARD
Section 194.034(1)(b), Florida Statutes
You may use this form to grant power of attorney for representation in value adjustment board proceedings.
This form or other power of attorney accompanies the petition at the time of filing.
COMPLETED BY PETITIONER
I, (name),appoint (name)as my attorney-in-fact to present
evidence and testimony and act on my behalf in any lawful way before the County Value
Adjustment Board.
This power of attorney is effective immediately and is valid only for one assessment year.
This power of attorney is limited to the 20 assessment year concerning the parcel(s) or account(s) below.
I authorize the person I appointed above to have access to confidential information related to the following
parcel(s) or account(s).
Parcel ID/Account # Parcel ID/Account #
Parcel ID/Account # Parcel ID/Account #
Parcel ID/Account # Parcel ID/Account #
Parcel ID/Account # Parcel ID/Account #
This power of attorney is further limited as follows:
Signature of taxpayer/owner Print name Date
__________________________________________
Witness signature
_________________________________________
Witness signature
State of Florida
County of
The foregoing instrument was acknowledged before me by means of ___ physical presence or ___ online
notarization on this day of (year), by (name),
who signed in the presence of the witnesses.
Personally known__________ OR
Produced identification _____________
Type of identification produced
_________________________________________
Signature of Notary Public
_________________________________________
Print, Type, or Stamp Commissioned Name of Notary Public
DR-486PORT
R. 08/25
Rule 12D-16.002 F.A.C.
Provisional
PETITION TO THE VALUE ADJUSTMENT BOARD
TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE
REQUEST FOR HEARING
You have the right to an informal conference with the property appraiser. This conference is not required and does not
change your filing due date. You can present facts that support your claim and the property appraiser can present facts that
support the correctness of the assessment. To request a conference, contact your county property appraiser.
COMPLETED BY THE CLERK OF THE VALUE ADJUSTMENT BOARD (VAB)
Petition # County Tax year 20 Date received
COMPLETED BY THE PETITIONER
PART 1. Taxpayer Information
Taxpayer name Representative
Mailing
address
for notices
Email
Phone
The standard way to receive information is by US mail. If possible, I prefer to receive information by email fax.
I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any
documents that support my statement.
I will not attend the hearing but would like my evidence considered. In this instance only, you must submit duplicate copies
of your evidence to the value adjustment board clerk. Florida law allows the property appraiser to cross examine or object to
your evidence. The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.
PREVIOUS HOMESTEAD NEW HOMESTEAD
Parcel ID
Physical
address
County
PART 2. Reason for Petition Check all that apply.
I was denied the transfer of the assessment difference from my previous homestead to my new homestead.
I disagree with the assessment difference calculated by the property appraiser for transfer to my new homestead.
I believe the amount that should be transferred is: $
I filed late with the property appraiser for the transfer of my homestead assessment difference. Late-filed homestead
assessment difference petitions must include a copy of the application filed with, and date-stamped by, the property appraiser.
My previous homestead is in a different county. I am appealing action of the property appraiser in that county.
Enter the time (in minutes) you will need to present your case. Most hearings take 15 minutes. The VAB is not bound by
the requested time.
There are specific dates my witnesses or I will not be available to attend. I have attached a list of dates.
IMPORTANT NOTE: NEW PROCEDURES FOR EVIDENCE EXCHANGE are effective September 1, 2025. See part 2
below, Petition Information and Hearing. At the hearing, you have the right to have witnesses sworn. You have the right
to receive from the property appraiser a copy of your property record card containing information relevant to the
computation of your current assessment, with confidential information redacted. When the property appraiser receives
the petition, he or she will either send the property record card to you or notify you how to obtain it online.
Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and accepted it, they will assign
a number, send you a confirmation, and give a copy to the property appraiser. Unless the person filing the petition is
completing part 4, the taxpayer must sign the petition in part 3. Alternatively, the taxpayer’s written authorization or power
of attorney must accompany the petition at the time of filing with the signature of the person filing the petition in part 5 (s.
194.011(3), F.S.). Please complete one of the signatures below.
This petition does not authorize the consideration or adjustment of
the just, assessed, or taxable value of the previous homestead.
DR-486PORT
R. 08/25
Page 2
Provisional
PART 3. Taxpayer Signature
Complete part 3 if you are representing yourself or if you are authorizing a representative listed in part 5 to represent you
without attaching a completed power of attorney or authorization for representation to this form.
Written authorization from the taxpayer is required for access to confidential information from the property appraiser or
tax collector.
I authorize the person I appoint in part 5 to have access to any confidential information related to this petition.
Under penalties of perjury, I declare that I am the owner of the property described in this petition and that I have read
this petition and the facts stated in it are true.
Signature, taxpayer Print name Date
PART 4. Employee, Attorney, or Licensed Professional Signature
Complete part 4 if you are the taxpayer’s or an affiliated entity’s employee or you are one of the following licensed
representatives.
I am (check any box that applies):
An employee of (taxpayer or an affiliated entity).
A Florida Bar licensed attorney (Florida Bar number ).
A Florida real estate appraiser licensed under chapter 475, Florida Statutes (license number ).
A Florida real estate broker licensed under chapter 475, Florida Statutes (license number ).
A Florida certified public accountant licensed under chapter 473, Florida Statutes (license number ).
I understand that written authorization from the taxpayer is required for access to confidential information from the
property appraiser or tax collector.
Under penalties of perjury, I certify that I have authorization to file this petition on the taxpayer’s behalf, and I declare that I
am the owner’s authorized representative for purposes of filing this petition and of becoming an agent for service of
process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true.
Signature, representative Print name Date
PART 5. Unlicensed Representative Signature
Complete part 5 if you are an authorized representative not listed in part 4 above.
I am a compensated representative not acting as one of the licensed representatives or employees listed in part 4
above AND (check one)
Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709, F.S., executed with the
taxpayer’s authorized signature OR the taxpayer’s authorized signature is in part 3 of this form.
I am an uncompensated representative filing this petition AND (check one)
the taxpayer’s authorization is attached OR the taxpayer’s authorized signature is in part 3 of this form.
I understand that written authorization from the taxpayer is required for access to confidential information from the
property appraiser or tax collector.
Under penalties of perjury, I declare that I am the owner’s authorized representative for purposes of filing this petition and
of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and
the facts stated in it are true.
Signature, representative Print name Date
DR-486PORT
R. 08/25
Page 3
Provisional
INFORMATION FOR THE TAXPAYER
Keep this information for your files. Do not return this page to the VAB clerk.
Informal Conference with Property Appraiser
You have the right to an informal conference with the
property appraiser. This conference is not required
and does not change your filing due date. You can
present facts that support your claim and the property
appraiser can present facts that support the
assessment. To request a conference, contact your
county property appraiser.
PART 1. Taxpayer Information
If you will not attend the hearing but would like your
evidence considered, you must submit two copies of
your evidence to the VAB clerk before the hearing.
The property appraiser may respond or object to your
evidence. The ruling will occur under the same
statutory guidelines as if you were present.
The information in this section will be used by the VAB
clerk to contact you regarding this petition.
PART 2. Petition Information and Hearing
Provide the time you think you will need on page 1. The
VAB is not bound by the requested time. At the hearing,
you have the right to have witnesses sworn.
For hearings AFTER September 1, 2025 follow
these procedures:
Exchange of Evidence REQUIREMENTS
EFFECTIVE September 1, 2025
Legislation effective September 1, 2025 makes it
mandatory for the property appraiser to provide the
property appraiser’s evidence to the petitioner at least
15 days before the hearing. Florida Statutes now
require both the petitioner and the property appraiser
to provide their evidence to each other, without any
preconditions.
Petitioners MUST submit, to the property appraiser, the
petitioner’s 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. This includes documents to
be used as evidence that the property appraiser
specifically requested in writing from the petitioner.
Due to the new statutory provisions effective
September 1, 2025, any inconsistent provisions in
Rules 12D-9.020 and 12D-9.025, Florida
Administrative Code, will NOT be effective on
September 1, 2025, and thereafter.
To calculate the fifteen (15) days, use calendar days
and do not include the day of the hearing in the
calculation, and count backwards from the day of the
hearing, using the calendar day before the hearing
as day 1. The last day of the fifteen (15) day period is
included unless it is a Saturday, Sunday, or legal
holiday, in which event the period runs until the end of
the next previous day that is neither a Saturday,
Sunday, or legal holiday.
ADDITIONAL INFORMATION
Required Partial Payment of Taxes (Section
194.014, F.S.)
You are required to make a partial payment of taxes if
you have a VAB petition pending on or after the
payment delinquency date (normally April 1, following
the assessment year under review). If the required
partial payment is not made before the delinquency
date, the VAB will deny your petition. The last day to
make a partial payment before the delinquency date is
generally March 31. Review your tax bill or contact your
tax collector to determine your delinquency date.
You should be aware that even if a special magistrate’s
recommended decision has been issued, a partial
payment is still required before the delinquency date. A
special magistrate’s recommended decision is not a
final decision of the VAB. A partial payment is not
required only if the VAB makes a final decision on your
petition before April 1. The payment amount depends
on the type of petition filed on the property. The partial
payment requirements are summarized below.
Value Appeals:
For petitions on the value of property and
portability, the payment must include:
* All of the non-ad valorem assessments, and
* A partial payment of at least 75 percent of
the ad valorem taxes,
* Less applicable discounts under s. 197.162,
F.S.
Other Assessment Appeals:
For petitions on the denial of a classification or
exemption, or based on an argument that the
property was not substantially complete on
January 1, the payment must include:
• All of the non-ad valorem assessments, and
• The amount of the ad valorem taxes the
taxpayer admits in good faith to owe,
• Less applicable discounts under s. 197.162,
F.S.
DR-486SP
N. 08/25
Section 194.011, Florida Statutes
SUPPLEMENTAL NOTIFICATION
TO PETITIONS TO THE VALUE ADJUSTMENT BOARD
NEW REQUIRED EXCHANGE OF EVIDENCE PROCEDURES
EFFECTIVE SEPTEMBER 1, 2025
IMPORTANT NOTICE about your petition. This is important notice of new procedures
effective September 1, 2025. You are being sent this notice because of a recent form change
that you may not have received. There is a change in the law after you filed your petition.
Please read this information.
For hearings AFTER September 1, 2025 follow these procedures
Exchange of Evidence REQUIREMENTS EFFECTIVE September 1, 2025
Legislation effective September 1, 2025 makes it mandatory for the property appraiser to provide
the property appraiser’s evidence to the petitioner at least 15 days before the hearing. Florida
Statutes now require both the petitioner and the property appraiser to provide their evidence to
each other, without any preconditions.
Petitioners MUST submit, to the property appraiser, the petitioner’s 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. This includes documents to be used as evidence
that the property appraiser specifically requested in writing from the petitioner. Due to the new
statutory provisions effective September 1, 2025, any inconsistent provisions in Rules 12D-9.020
and 12D-9.025, Florida Administrative Code, will NOT be effective on September 1, 2025, and
thereafter.
To calculate the fifteen (15) days, use calendar days and do not include the day of the hearing in
the calculation, and count backwards from the day of the hearing, using the calendar day before
the hearing as day 1. The last day of the fifteen (15) day period is included unless it is a Saturday,
Sunday, or legal holiday, in which event the period runs until the end of the next previous day that
is neither a Saturday, Sunday, or legal holiday.
Florida Administrative Code
DR-490
R. 01/23
Rule 12D-16.002,
F.A.C.
Effective 01/23
To: County
Parcel ID or property description
YOUR APPLICATION FOR THE ITEM(S) BELOW WAS DENIED
EXEMPTION DENIED
Homestead– up to $50,000 Total and permanent disability (quadriplegics)
Additional homestead – age 65 and older Total and permanent disability (paraplegic, hemiplegic, wheelchair
required for mobility, legally blind)
Widowed - $5,000 Blind - $5,000 Veteran’s service-connected (total and permanent disability)
Disabled - $5,000 Disabled veteran - $5,000 Disabled veteran discount
Deployed military
Other exemptions, explain:
CLASSIFICATION DENIED Agricultural High-water recharge Historic Conservation
OTHER DENIAL describe:
THIS DENIAL IS Total Partial If partial, explain.
REASON FOR DENIAL OR PARTIAL DENIAL
On January 1 of the tax year, you did not:
Make the property claimed as homestead your
permanent residence. (ss. 196.012 and 196.031, F.S.)
Meet income requirements for additional homestead,
age 65 and older. (s. 196.075, F.S.).
Have legal or beneficial title to your property. Use the property for the specified purpose. (Ch. 193, F.S.)
Meet other statutory requirements, specifically:
If you disagree with this denial, the Florida Property Taxpayer’s Bill of Rights recognizes your right to an informal conference
with the local property appraiser. You may also file an appeal (petition) with the county value adjustment board, according to
sections 196.011 and 196.193, Florida Statutes. Petitions to the value adjustment board involving denials of exemptions or
classifications are due by the 30th day after the mailing of this notice, whether or not you schedule an informal conference
with the property appraiser.
___________________________________ ___ __
Signature, property appraiser or deputy Date
CONTACTS
Property Appraiser Value Adjustment Board
Web site
Email
Phone Web site
Email
Phone
NOTICE OF DISAPPROVAL OF APPLICATION FOR
PROPERTY TAX EXEMPTION OR CLASSIFICATION BY
THE COUNTY PROPERTY APPRAISER
DR-490PORT
R. 11/23
Rule 12D-16.002
F.A.C.
Effective 11/23
To: From Property Appraiser, County of
Contact name
Address
PREVIOUS HOMESTEAD NEW HOMESTEAD
Parcel ID
Physical
address
County
Your application to transfer an assessment difference from your previous homestead to your new homestead
was not approved because:
1.The information provided on your application was inaccurate or incomplete and could not be verified.
2.The property appraiser from the county of your previous homestead could not verify your homestead
information.
3.The property appraiser from the county of your previous homestead did not provide sufficient information
to grant a transfer of assessment difference to the new homestead.
4.The property identified as your previous homestead did not have homestead exemption in either of the
three preceding years.
5.The homestead exemption is still being claimed on your previous homestead and is inconsistent with your
transfer of a homestead assessment difference.
6.You did not establish your new homestead within the required time, or otherwise do not qualify for
homestead exemption.
7.You did not meet other statutory requirements, specifically:
If you disagree with this denial, the Florida Property Taxpayer’s Bill of Rights recognizes your right to an informal conference
with the local property appraiser. You may also file an appeal (petition) with the county value adjustment board, according to
section 193.155(8)(j), Florida Statutes. Petitions to the value adjustment board involving denials of transfer of homestead
assessment difference are due by the 25th day after the mailing of the Notice of Proposed Property Taxes.
Signature, property appraiser or deputy Date
CONTACTS
Property Appraiser Value Adjustment Board
Web site
Email
Phone
Web site
Email
Phone
NOTICE OF DENIAL OF TRANSFER OF
HOMESTEAD ASSESSMENT DIFFERENCE
DR-493
R. 11/12
Rule 12D-16.002
Florida Administrative Code
Eff. 11/12
ADJUSTMENTS MADE TO
RECORDED SELLING PRICES OR FAIR MARKET VALUE
IN ARRIVING AT ASSESSED VALUE
Sections 193.011(8) and 192.001(18), Florida Statutes
Rule 12D-8.002(4), F.A.C.
County Assessment Roll 20
Enter the the property appraiser
reports an adjustment of zero, the Department will use zero for that property group in its ratio studies.
% Adjustment % Adjustment
Use Code 00 Use Code 03
Use Code 10 Use Code 08
Use Code 40 Use Code 11 39
Use Code 99 Use Code 41 49
Use Code 01 Use Code 50 69
Use Code 02 Use Code 70 79
Use Code 04 Use Code 80 89
Use Code 05 Use Code 90
Use Code 06 & 07 Use Code 91 97
INSTRUCTIONS
The property appraiser must complete this form stating the eighth criterion adjustments made by the
property appraiser to recorded selling prices or fair market value, based on Section 193.011(8), F.S., in
arriving at assessed value. The property appraiser must provide to the Executive Director complete,
clear, and accurate documentation justifying any eighth criterion adjustments that exceed fifteen
percent (Rule 12D-8.002(4), Florida Administrative Code).
This submission is required pursuant to Section 192.001(18), F.S. The property appraiser must send
this completed form to the Department annually with the preliminary assessment roll.
Witness my hand and signature at _____________________________________________________
on this __________ day of __________________________________________, _____________.
(month) (year)
________________________________________
Signature, property appraiser
Granted Requested Reduced Requested Withdrawn
or settled
Residential
Commercial
Industrial and
miscellaneous
Agricultural or
classified use
High-water recharge
Historic commercial
or nonprofit
Business machinery
and equipment
Vacant lots and
acreage
DR-571A
R. 11/12
Rule 12D-16.002
Florida Administrative Code
Effective 11/12
Parcel ID County
To Type of Property
Homestead
Affordable rental housing
Recreational or commercial working waterfront
Your application for deferral of tax payments was denied because
The total of deferred taxes, non-ad valorem assessments and interest, and all other unsatisfied liens
on the property is more than 85% of the just value of the property.
The total of the primary mortgage financing is more than 70% of the just value of the property.
You did not meet other statutory requirements, specifically: Field will expand online or add pages, if needed.
informal conference with the local tax collector. You may also file an appeal with the county value adjustment
board, according to section 197.2425, Florida Statutes. Petitions involving denials of tax deferrals are due
by the 30th day after the mailing of this notice, whether or not you schedule an informal conference with
the tax collector.
A copy of this notice was personally delivered or sent by registered mail to the applicant.
Signature, tax collector Date mailed
Contact name Email
Address Phone
Fax
DISAPPROVAL OF APPLICATION
FOR TAX DEFERRAL
Homestead, Affordable Rental Housing, or Working Waterfront