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DR-486 (Petition and Information) it Firm FLORIDA PETITION TO THE VALUE ADJUSTMENT BOARD DR-486 REQUEST FOR HEARING R. 12/09 Rule 12D-16.002 DEPARTMENT Florida Administrative Code OF REVENUE 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 form DR-486PORT. For deferral or penalties, use DR-486DP. COMPLETED SY'CLERK OF THE VALUE ADJUSTMENT BOARD NAB) Petition# County Tax Year I I I Date received M�r ��� rte.-. , xr �^r COMPLETED BY THE PETITIONER PART 1. Taxpayer Information Taxpayer name Agent Mailing Parcel ID and address physical address for notices or TPP account# Phone Fax Email The standard way to receive information is by US mail. If possible, I prefer to receive information by ❑Email ❑Fax ❑ Send me a copy of the real property record card or tangible property worksheet with my hearing notice. ❑ 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 special magistrate ruling will occur under the same statutory guidelines as if you were present. Type of property: ❑Res. 1-4 units ❑Industrial and miscellaneous ❑High-water recharge ❑Historic,commercial or nonprofit ❑ Commercial ❑Res.5+units Agricultural or classified use ❑Vacant lots and acreage ❑Business machinery,equipment PART 2. Reason for Petition Check one. If more than one,file a separate petition. ❑Real property value ❑ Denial of exemption. Select or enter type: ❑Denial of classification ❑ Denial for late filing of exemption or classification.Include a date stamped copy of application. ❑Parent/grandparent reduction ❑ Tangible personal property value.A return required by s. 193.052 must have been filed.(S.194.034,F.S.) ❑ Check here if this is a joint petition. Attach a list of parcels with property appraiser's determination that parcels are substantially similar. (S. 194.011(3)(e)and (f), F.S.) I I Enter the time you think you need to present your case. Most hearings take 15 minutes.The VAB is not bound by minutes the 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.