DR-486 (Petition Submittal Form & Info (Real or Tangible Personal Property & Exemptions/Classifications)
DR-486
R. 07/16
Rule 12D-16.002
F.A.C.
Eff. 07/16
Provisional
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 Form DR-486PORT. For deferral or penalties, use DR-486DP.
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 Fax 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
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.))
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 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 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.
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 make a written request for the property
appraiser's evidence. At the hearing, you have the right to have witnesses sworn.
You have the right, regardless of whether you initiate the evidence exchange, 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. 07/16
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 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 agent 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, agent 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 agent 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, agent Print name Date
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.