DR-486PORT (Transfer of Assessment Difference & Info) - dated 12/09 FLORIDA PETITION TO THE VALUE ADJUSTMENT BOARD DR-486PORT
TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE R. 12/09
►� l REQUEST FOR HEARING Rule 12D-16.002
DEPARTMENT Florida Administrative Code
OF REVENUE
This petition does not authorize the consideration or adjustment of the just,assessed,or taxable value of the previous homestead.
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 CLERK OF THE VALUE ADJUSTMENT BOARD
Petition# County Tax Year I I I Date received
COMPLETED BY THE PETITIONER
PART 1. Taxpayer Information
Taxpayer Agent
Mailing Email
address
for notices Phone Fax
The standard way to receive information is by US mail. If possible, I prefer to receive information by: ❑ Email ❑ Fax
n 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 property appraiser to cross examine or object to your evidence.
The VAB 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.
n I was denied the transfer of the assessment difference from my previous homestead to my new homestead.
n 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: $
n 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 the property appraiser and date
stamped by the property appraiser.
n My previous homestead is in a different county. I am appealing action of the property appraiser in that county.
I I Enter the time you will need to present your case. Most hearings take 15 minutes. The VAB is not bound by the
minutes requested time. For single joint petitions for multiple parcels, provide the time needed for the entire group.
There are specific dates I or my witnesses will not be available to attend. I have attached a list of the dates.
You have the right to exchange evidence with the property appraiser.To initiate the exchange,you must submit your evidence directly to the property
appraiser at least 15 days before the hearing and request the property appraiser's evidence. At the hearing,you have the right to have witnesses sworn.
PART 3. Certification
Under penalties of perjury, I declare that I am the owner of the property described in this petition or the authorized agent of
the owner for purposes of filing this petition and for purposes of becoming agent for service of process under s.194.011(3)(g), F.S.,
and that I have read this petition and the facts stated in it are true.
Signature,taxpayer Print Name Date
Signature,agent Professional license number or FBN
A petition filed by an unlicensed agent must be signed by the taxpayer or include written authorization from the taxpayer.
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.
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.
Attach to DR-486
or DR-486PORT
Important Information About Required Payments
Before The Tax Delinquency Date To Avoid Denial Of Your Petition
Required Partial Payment of Taxes To Avoid Denial Of Your Petition (Section 194.014, F.S.)
For properties that have a value adjustment board petition, State law requires a partial payment of taxes, and
a full payment of non-ad valorem assessments, before the payment delinquency date.The payment
delinquency date is normally April 1 following the assessment year under review, but this date can vary. If the
required partial payment is not made before the delinquency date,the value adjustment board will deny your
petition.The last day to make the partial payment before the delinquency date is generally March 31.
Review your tax bill or contact your tax collector to determine your delinquency date.
Petitioners 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 value adjustment board.A partial payment is not required only if the value
adjustment board makes a final decision on a 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 for petitions about portability), the payment before
the delinquency date 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 before the delinquency date
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.