PTO Bulletin 13-06 (pdf)
Property Tax Oversight Bulletin : PT O 1 3 -0 6
To: Property Appraisers, Tax Collectors, Clerks of the Court, Value
Adjustment Board Clerks, Board of County Commissioners,
Taxing Authorities and Interested Parties
From: James McAdams
Date: July 31 , 20 1 3
Bull etin: PTO 1 3 -0 6
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Paper Reduction; Electronic Transmission; Value Adjustment Board
The 20 1 3 Legislature enacted Chapter 20 1 3 -192 , Laws of Florida , (H B 2 47 ) effective
October 1 , 20 1 3 . Sect ion 4 allows the value adjustment board decision to be sent electronically if
selected by the taxpayer . Section 5 provides procedures for the electronic transmission of certain
applications and notices.
Section 4 . Subsection (2) of section 194.034 , Florida Statutes, is amend ed to read (words
stricken are deletions; words underlined are additions):
194.034 Hearing procedures; rules.—
(2) In each case, except if the complaint is withdrawn by the petitioner or if the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 f act and conclusions of law and must include reasons for
upholding or overturning the determination of the property appraiser. If a special
magistrate has been appointed, the recommendations of the special magistrate shall be
considered by the board. The cl erk, 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 each taxpayer and the property
appraiser of the decision of the board . 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.
Section 5 . S ecti on 192.048 , Florida Statutes, is created to read (words stricken are deletions;
words underlined are additions):
192.048 Electro nic transmission.—
(1) Subject to subsection (2), the following documents may be transmitted electronically
rather than by regular mail:
Bulletin PTO 1 3 -0 6
Paper Reduction; Electronic Transmission; Value Adjustment Board
July 31 , 201 3
Page 2 of 2
(a) The notice of proposed property taxes required under s. 200.069.
(b) The tax exemption renewal application requi red under s. 196.011(6)(a).
(c) The tax exemption renewal application required under s. 196.011(6)(b).
(d) A notification of intent to deny a tax exemption required under s. 196.011(9)(e).
(e) The decision of the value adjustment board required under s. 194.034(2).
(2) Electronic transmission pursuant to this section is authorized only under the
following conditions:
(a) The recipient consents in writing to receiving the document electronically.
(b) On the form used to obtain the recipient’s written c onsent, the sender must include
a statement in substantially the following form and in a font equal to or greater than the
font used for the text requesting the recipient’s consent: “Notice: Under Florida law, e -mail
addresses are public records. By consen ting to communicate with this office electronically,
your e -mail address will be released in response to any applicable public records request.”
(c) Before sending a document, the sender verifies the recipient’s address by sending an
electronic transmissi on to the recipient and receiving an affirmative response from the
recipient verifying that the recipient’s address is correct.
(d) If a document is returned as undeliverable, the sender must send the document by
regular mail, as required by law.
(e) Doc uments sent pursuant to this section must comply with the same timing and
form requirements as if the documents were sent by regular mail.
(f) The sender renews the consent and verification requirements every 5 years.
The full text of the change s can b e accessed at: http://laws.flrules.org/2013/192 .
This bulletin is provided by the Department of Revenue for your general information. If you
wish to discuss this matter, you may send your questions to DORPTO@dor.state.fl.us .