PETITION FORM: DR-486PORT (Petition for Transfer of Assessment Difference Appeal & Info)
DR-486PORT
R. 07/16
Rule 12D-16.002
F.A.C.
Eff. 07/16
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 Fax
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. For single joint petitions for multiple parcels, provide 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.
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.
This petition does not authorize the consideration or adjustment of
the just, assessed, or taxable value of the previous homestead.
DR-486PORT
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.