PTO Hearing 10/13/2016 Patricia L. Morgan
From: Patricia L. Morgan
Sent: Wednesday, October 05, 2016 3:50 PM
To: Patricia L. Morgan
Subject: FW: PTO October 13, 2016 Public Hearing
From: DORPTO [mailto:DORPTO@dor.state.fl.us]
Sent:Wednesday,September 28, 2016 2:17 PM
To: DORPTO<DORPTO@dor.state.fl.us>
Subject: PTO October 13, 2016 Public Hearing
The Department of Revenue announces that it will hold a public rule hearing on October 13, 2016, at 10:00 a.m.
in Tallahassee. The public is invited. The department published a notice, required under s. 120.54, Florida
Statutes, in the Florida Administrative Register.
The rule hearing is for the proposed amendments to Rule 12D-16.002 and the incorporated forms associated
with the changes the legislature enacted in Chapter 2016-128, L.O.F., and the value adjustment board process.
The department is also repealing the obsolete Form DR-455, Renewable Energy Source Device Exemption
Application.
Interested parties can attend by phone through GoToWebinar. Instructions to join are posted with the agenda on
the department's website at"Workshop and Hearing Information."The draft rule and forms are available at
http://dor.mytlorida.comidor/propertv/forms/draftforms_2016VAB.html.
NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent
unsecure. This is a default setting which in no way indicates that this communication is unsafe,but rather that
the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please
contact us if you need to exchange confidential information electronically.
If you have received this email in error, please notify us immediately by return email. If you receive a Florida
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intended recipient, you are prohibited from using the information in any way. All record of any such
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1
PUBLIC HEARING AGENDA
Florida Department of Revenue
Property Tax Oversight
October 13, 2016, 10:00 a.m., until all items are discussed
Building 2, Room 1220, Capital Circle Office Complex
2450 Shumard Oak Blvd., Tallahassee, FL
This meeting is open to the public
Agenda Topics—Thursday, October 13, 2016
CALL TO ORDER, OPENING REMARKS, MEETING Moderator 5 minute
PROCEDURES
NEW BUSINESS: Not
Discussion of the following proposed new and amended forms All Parties limited
(2016 Legislative changes only):
• 12D-16.002, Index to Forms
Form DR-481 - Value Adjustment Board - Notice of Hearing
Form DR-485V— Decision of the Value Adjustment Board —Value
Petition
Form DR-485WCN —Value Adjustment Board - Clerk's Notice
Form DR-485W1 —Value Adjustment Board —Withdrawal of Petition
Form DR-485XC — Decision of the Value Adjustment Board -
Exemption, Classification, Assessment Difference Transfer, Change
of Ownership or Control, or Qualifying Improvement Petition
Form DR-486 — Petition to Value Adjustment Board — Request for
Hearing
Form DR-486DP — Petition to the Value Adjustment Board —Tax
Deferral or Penalties — Request for Hearing
Form DR-486PORT — Petition to the Value Adjustment Board —
Transfer of Homestead Assessment Difference -Request for Hearing
Form DR-486A—Written Authorization for Representation Before the
Value Adjustment Board
Form DR-486P0A— Power of Attorney for Representation Before the
Value Adjustment Board
CLOSING COMMENTS Moderator 5 minute
Handouts: Hearing agenda, draft forms as posted on the department's website at:
http://dor.mvflorida.com/dor/property/legislation/rules/
To register for this meeting (if not attending in person) go to the following
link:
https://attendee.qotowebinar.com/reqister/8765696301231934209
1
Florida Administrative Register Volume 42,Number 185,September 22, 2016
Section I assess for renewable energy source devices per s. 193.624,
Notice of Development of Proposed Rules F.S.
Rule text and proposed draft forms are on the Department's
and Negotiated Rulemaking website at:
http://dor.myflorida.com/dor/property/legislation/rules/.
NONE SUMMARY: The proposed amendments to Rule 12D-16.002,
Index to Forms, incorporate changes to various VAB forms to
Section II bring them into compliance with current administrative
Proposed Rules procedures and remove an obsolete form,DR-455.
SUMMARY OF STATEMENT OF ESTIMATED
REGULATORY COSTS AND LEGISLATIVE
DEPARTMENT OF REVENUE RATIFICATION: The Agency has determined that this will
Property Tax Oversight Program not have an adverse impact on small business or likely
RULE NO.: RULE TITLE: increase directly or indirectly regulatory costs in excess of
12D-16.002 Index to Forms $200,000 in the aggregate within one year after the
PURPOSE AND EFFECT: The purpose of the proposed implementation of the rule. A SERC has not been prepared by
amendments to Rule 12D-16.002, F.A.C., is to revise various the Agency.
value adjustment board (VAB) forms to incorporate statutory The Agency has determined that the proposed rule is not
changes enacted in Chapter 2016-128, L.O.F.; amend the expected to require legislative ratification based on the
VAB forms to integrate other minor changes, like updating statement of estimated regulatory costs or if no SERC is
incorrect statutory references; and repeal an obsolete form, required, the information expressly relied upon and described
DR-455, Renewable Energy Source Device Exemption herein: 1) no requirement for an SERC was triggered under
Application, that taxpayers used to apply for an exemption. Section 120.541(1), F.S.; and, 2) based on past experiences
The effect of these statutory changes will result in the removal with activities for providing the public tax information and
of any parts of the forms which implement stricken statutory rules of this nature, the adverse impact or regulatory cost, if
language (e.g., petitioner checking the appropriate box on the any,do not exceed nor would exceed any one of the economic
petition form to request a copy of the property record card), analysis criteria in a SERC, as set forth in Section
the addition of minor changes in terminology (e.g., replacing 120.541(2)(a), F.S. Any person who wishes to provide
the term"agent" with"representative"), and the update of the information regarding a SERC, or to provide a proposal for a
forms to include new language (e.g., written authorization lower cost regulatory alternative must do so in writing within
requirements to access taxpayer's confidential information). 21 days of this notice.
The following forms will be amended: Form DR-481, Value Any person who wishes to provide information regarding a
Adjustment Board - Notice of Hearing; DR-486, Petition to statement of estimated regulatory costs, or provide a proposal
Value Adjustment Board — Request for Hearing; DR-486DP, for a lower cost regulatory alternative must do so in writing
Petition to the Value Adjustment Board — Tax Deferral or within 21 days of this notice.
Penalties—Request for Hearing;DR-486PORT,Petition to the RULEMAKING AUTHORITY: 195.027(1),213.06(1)FS.
Value Adjustment Board-Transfer of Homestead Assessment LAW IMPLEMENTED: 92.525, 95.18, 136.03, 192.001(18),
Difference - Request for Hearing; Form DR-485V, Decision 192.0105, 193.052, 193.077, 193.085, 193.092, 193.114,
of the Value Adjustment Board — Value Petition; Form DR- 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461,
485WCN, Value Adjustment Board — Clerk's Notice; Form 193.501, 193.503, 193.625, 193.703, 194.011, 194.032,
DR-485W1, Value Adjustment Board — Withdrawal of 194.034, 194.035, 194.037, 195.002, 195.022, 195.087,
Petition; Form DR-485XC,Decision of the Value Adjustment 196.011, 196.015, 196.031, 196.075, 196.095, 196.101,
Board — Exemption, Classification, Assessment Difference 196.121, 196.141, 196.151, 196.173, 196.183, 196.193,
Transfer, Change of Ownership or Control, or Qualifying 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26,
Improvement Petition.The statutory changes also will result in 197.182, 197.222, 197.2423, 197.2425, 197.3632, 197.3635,
the promulgation of the following new forms:Form DR-486A, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552,
Written Authorization for Representation Before the Value 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67
Adjustment Board;and Form DR-486POA,Power of Attorney FS.
for Representation Before the Value Adjustment Board. The A HEARING WILL BE HELD AT THE DATE, TIME AND
effect of repealing DR-455 is removing a form that is now PLACE SHOWN BELOW:
statutorily excluded. Currently property appraisers do not DATE AND TIME: October 13,2016, 10:00 a.m.
4189
Volume 42,Number 185,September
Florida Administrative Registerp 22,2016
PLACE: Capital Circle Office Complex, Building 2, Room asp?No=Ref
1220,2450 Shumard Oak Blvd,Tallahassee,Florida (e) DR-485WI Value Adjustment Board — Withdrawal of xx/xx
Petition(r.xx/xx n.1249) 40
Pursuant to the provisions of the Americans with Disabilities https://www.flrules.org/Gateway/reference.
Act, any person requiring special accommodations to asp?No=Ref
participate in this workshop/meeting is asked to advise the (t) DR-485XC Decision of the Value Adjustment Board- xx/xx
agency at least 48 hours before the workshop/meeting by Exemption, Classification, Assessment 11/12
Difference Transfer,Change of Ownership
contacting: Mike Cotton at (850)617-8870. Persons with or Control, or Qualifying Improvement
hearing or speech impairments may contact the Department Petition(r.xx/xx 11;12)
using the Florida Relay Service, which can be reached at
(800)955-8770 (Voice) and (800)955-8771 (TDD). If you are asp?Pto-Ref 01777
https://vv-ww.flrules.org/Gateway/reference.
hearing or speech impaired, please contact the agency using asp?No=Ref
the Florida Relay Service, 1(800)955-8771 (TDD) or (26)(a) DR-486 Petition to The Value Adjustment Board-x/xx 646
1(800)955-8770(Voice). Request for Hearing
THE PERSON TO BE CONTACTED REGARDING THE (r.xxixx 646)
PROPOSED RULE IS: Mike Cotton, Property Tax Oversight cp?No-Ref 06929
Program, Department of Revenue, P.O. Box 3000, https://www.firules.orgiGateway/reference.
Tallahassee,Florida 32315-3000,telephone: (850)617-8870 or asp?No=Ref
CottonM(izdor.state.fl.us (b) DR-486A Written Authorization for Representation xx/xx
Before the Value Adjustment Board (n.
xx'xx
THE FULL TEXT OF THE PROPOSED RULE IS: https://www.flrules.org/Gateway/reference.
asp?No=Ref
12D-16.002 Index to Forms. ii.:).Eh) DR-486DP Petition to The Value Adjustment Board—
(1) The following paragraphs list the forms adopted by Tax Deferral or Penalties-
Request for Hearing(r.xx/xx 646) xx/xx
the Department of Revenue. A copy of these forms may be 646
obtained from the Department's website at _ --
http://dor.myflorida.com/dor/property/, or by writing to: so-No-Ref-0692g
https://www.tlrules.org/Gateway/reference.
Property Tax Oversight Program, Department of Revenue, asp?No=Ref
Post Office Box 3000, Tallahassee, Florida 32315-3000. The (d DR-486P0A Power of Attorney for Representation xx/xx
Department of Revenue adopts, and incorporates by reference Before the Value Adjustment Board (n.
in this rule,the following forms and instructions: xxxx
Form Number Form Title Effective https://www.flrules.org/Gatewav/reference.
Date asp?No=Ref
(2) through No Changes (c)(e) DR-486PORT Petition to The Value Adjustment Board—
(17)(b) Transfer of Homestead
(s) DR 155 Renewable Energy Source Device 42194 Assessment Difference — Request for xx/xx
Hearing(r.xx/xx 6'16) 6/46
(18) through No change.
(21)(d) ep?No—Ref 06930
(22) DR-481 Value Adjustment Board — Notice of xx/xx https://www.flrules.orglCrateway/reference.
Hearing(rxx/xx n. 11/12) 340 asp:No=Ref
https://www.flrules.org/Gateway/reference. (0(4) DR-486XCQ No change.
asp?No=Ref (g)(e) DR-487 No change.
(23)(a) through No Change. Lh)O DR-487V No change.
(25)(b) (27)(a) through No change.
(c) DR-485V Decision of The Value Adjustment Board— xxixx (61)(b)
Value Petition 11/12 Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented
(r.xx/xx 11/12) 92.525, 95.18, 136.03, 192.001(18), 192.0105, 193.052, 193.077, ,
193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555,
asp?No—Ref 01775 _ 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011,
https://www.flrules.org/Gateway/reference. 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087,
asp?No=Ref 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121,
(d) DR-485WCN Value Adjustment Board—Clerk's Notice xx/xx 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983,
(r.xx/xx 11/12) -1-1+1-2 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423,
. _ 197.2425, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502,
asp?No—Ref 01776 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125,
https://www.tlrules.org/Gateway/reference. 218.66, 218.67 FS.History—New 10-12-76,Amended 4-11-80,9-17-
4190
Florida Administrative Register Volume 42,Number 185,September 22,2016
80, 5-17-81, 1-18-82, 4-29-82, Formerly 12D-16.02, Amended 12- IF REQUESTED WITHIN 21 DAYS OF THE DATE OF
26-88, 1-9-92, 12-10-92, 1-11-94, 12-27-94, 12-28-95, 12-25-96, 12- THIS NOTICE, A HEARING WILL BE HELD AT THE
30-97, 12-31-98,2-3-00, I-9-01, 12-27-01, 1-20-03, 1-26-04, 12-30-
DATE, TIME AND PLACE SHOWN BELOW (IF NOT
04, 1-16-06, 10-2-07, 3-30-10, 11-1-12, 9-10-15, 4-5-16., 6-14-16,
REQUESTED,THIS HEARING WILL NOT BE HELD):
•
DATE AND TIME: Friday, October 14, 2016, 9:00 a.m. -
NAME OF PERSON ORIGINATING PROPOSED RULE: 9:30 a.m.
Mike Cotton PLACE: Agency for Health Care Administration, Conference
NAME OF AGENCY HEAD WHO APPROVED THE Room C, 2727 Mahan Drive, Building #3, Tallahassee, FL
PROPOSED RULE:The Governor and Cabinet of Florida. 32308
DATE PROPOSED RULE APPROVED BY AGENCY Pursuant to the provisions of the Americans with Disabilities
HEAD: September 20,2016 Act, any person requiring special accommodations to
DATE NOTICE OF PROPOSED RULE DEVELOPMENT participate in this workshop/meeting is asked to advise the
PUBLISHED IN FAR:June 6,2016 and September 22,2015 agency at least 3 days before the workshop/meeting by
contacting: Jessica Munn, Hospital & Outpatient Services
AGENCY FOR HEALTH CARE ADMINISTRATION Unit,2727 Mahan Drive,Tallahassee,Florida,(850)412-4359.
Health Facility and Agency Licensing If you are hearing or speech impaired, please contact the
RULE NO.: RULE TITLE: agency using the Florida Relay Service, 1(800)955-8771
59A-10.032 Definitions (TDD)or 1(800)955-8770(Voice).
PURPOSE AND EFFECT: The Agency proposes to repeal a THE PERSON TO BE CONTACTED REGARDING THE
rule that defines terms used in health care risk manager rules. PROPOSED RULE IS: Jessica Munn, Hospital & Outpatient
SUMMARY: The Agency proposes to repeal a rule related to Services Unit, Bureau of Health Facility Regulation,
definitions of terms used in health care risk manager rules. (850)412-4359,email: Jessica.Munn@ahca.myflorida.com
The Agency proposes to repeal this rule because the language
from this rule has been incorporated into Rule 59A-10.002, THE FULL TEXT OF THE PROPOSED RULE IS:
F.A.C., therefore the language is now duplicative or
unnecessary. 59A-10.032 Definitions.
SUMMARY OF STATEMENT OF ESTIMATED Rulemaking Authority 395.10973 FS. Law Implemented 395.10974
REGULATORY COSTS AND LEGISLATIVE FS. History-New 7-9-86, Formerly 4-65.002, 4-217.015, Amended
RATIFICATION: The Agency has determined that this will 4-4-01,Repealed
not have an adverse impact on small business or likely NAME OF PERSON ORIGINATING PROPOSED RULE:
increase directly or indirectly regulatory costs in excess of
5200,000 in the aggregate within one year after the Jessica Munn
implementation of the rule. A SERC has not been prepared by NAME OF AGENCY HEAD WHO APPROVED THE
the Agency. PROPOSED RULE: Elizabeth.Dudek
The Agency has determined that the proposed rule is not DATE PROPOSED RULE APPROVED BY AGENCY
expected to require legislative ratification based on the HEAD: August 25,2016
statement of estimated regulatory costs or if no SERC is DEPARTMENT OF HEALTH
required, the information expressly relied upon and described
herein: A SERC has not been prepared by the agency. For Board of Speech-Language Pathology and Audiology
RULE NO.: RULE TITLE:
rules listed where no SERC was prepared, the Agency 64B20-3.015 Unlicensed Activity Fee
prepared a checklist for each rule to determine the necessity PURPOSE AND EFFECT: The proposed rule repeal removes
for a SERC. Based on this information at the time of the language no longer in use.
analysis and pursuant to section 120.541, Florida Statutes, the SUMMARY: The current rule is obsolete and is being
rule will not require legislative ratification. repealed.
Any person who wishes to provide information regarding a SUMMARY OF STATEMENT OF ESTIMATED
statement of estimated regulatory costs, or provide a proposal REGULATORY COSTS AND LEGISLATIVE
for a lower cost regulatory alternative must do so in writing RATIFICATION: The Agency has determined that this will
within 21 days of this notice. not have an adverse impact on small business or likely
RULEMAKING AUTHORITY: 395.10973 FS. increase directly or indirectly regulatory costs in excess of
LAW IMPLEMENTED: 395.10974 FS. $200,000 in the aggregate within one year after the
4191
STATE OF FLORIDA
DEPARTMENT OF REVENUE
PROPERTY TAX OVERSIGHT PROGRAM
CHAPTER 12D-16, FLORIDA ADMINISTRATIVE CODE
ADMINISTRATION OF FORMS
AMENDING RULE 12D-16.002
12D-16.002 Index to Forms.
(1) The following paragraphs list the forms adopted by the Department of Revenue. A copy of these forms
may be obtained from the Department's website at http://dor.myflorida.com/dor/property/, or by writing to:
Property Tax Oversight Program, Department of Revenue, Post Office Box 3000, Tallahassee, Florida 32315-
3000. The Department of Revenue adopts, and incorporates by reference in this rule, the following forms and
instructions:
Form Number Form Title "` Effective
Date
(2) through(17)(b)No Changes
(c) DR 155 Renewable Energy Source Device Exemption Application(r. 6/92) 12/91
(18) through(21)(d)Na change.
(22) DR-481 Value Adjustment Board—Notice of Hearing(r. xx/xx n. 11/12) xx/xx 440
https://www.flrules.org/Gatewavireference.asp'?No=Ref
(23)(a) through(25)(b)No Change.
(c) DR-485V Decision of The Value Adjustment Board—Value Petition xx/xx 11/12
(r. xx/xx 11/12)
https://www.flrules.org/Gateway/reference.asp?No—Ref 01775
https://wuw.flniies.org/Gateway/reference.asp?No—Ref
(d) DR-485WCN Value Adjustment Board—Clerk's Notice (r. xx/xx 11/12) xx/xx 11/12
: . - - - . . ` .—' _ !
https://www.tlrules.org/Gateway/refcrence.asp?No=Ref
(e) DR-485WI Value Adjustment Board—Withdrawal of Petition(r. xx/xx n. 12/09) xx/xx 340
https://www.flrules.org/Gateway/reference.asp?No=Ref
(f) DR-485XC Decision of the Value Adjustment Board—Exemption, Classification, xx/xx 11/12
or Assessment Difference Transfer, Change of Ownership or Control,
or Qualifying Improvement Petition(r. xx/xx 11/12)
. —►
https://www.flrules.org/Gateway/reference.asp?No—Ref
(26)(a) DR-486 Petition to The Value Adjustment Board—Request for Hearing x/xx 61-1-6
(r. xx/xx 646)
http://www.flrules.org/Gateway'reference.asp?No---Ref 06929
https://www,firules.org/Gateway/reference.asp?No=Ref
(b) DR-486A Written Authorization for Representation Before the Value Adjustment xx/xx
Board(n. xx/xx)
https�://www.flrules.org/Gateway/reference.asp?No=Ref
tc1(b) DR-486DP Petition to The Value Adjustment Board—Tax Deferral or Penalties—
Request for Hearing(r. xx/xx 646) xx/xx 6/-1-6
https://www.flrules.org/Gateway'reference.asp?No=Ref
DR-486P0A Power of Attorney for Representation Before the Value Adjustment xx/xx
Board(n. xx/xx)
https://www.fl.rules.orgg/Gateway/reference.asp?No=Ref
(0(c) DR-486PORT Petition to The Value Adjustment Board—Transfer of Homestead
Assessment Difference—Request for Hearing(r. xx/xx 6/16) xx/xx 6/4-6
https://www.flrules.org/Gateway/reference.asp?No=Ref
(f){ DR-486XCO No change.
(g)(e4 DR-487 No change.
(4) DR-487V No change.
(27)(a) through(61)(b)No change.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 92.525, 95.18, 136.03, 192.001(18),
n�.
192.0105, 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556,
193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022,
195.087, 196.011, 196.015, 196.031, 196,075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183,
196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2425,
197.3632, 197.3635, 197.414, 197.432,:197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12,
218.125, 218.66, 218.67 FS. History—New 10-12-76, Amended 4-11-80, 9-17-80, 5-17-81, 1-18-82, 4-29-82,
Formerly 12D-1602,Amended 12-26-88, 1-9-92, 12-10-92, 1-11-94, 12-27-94, 12-28-95, 12-25-96, 12-30-97,
12-31-98, 2-3-00, 1-9-01, 12-27-01, 1-20-03, 1-26-04, 12-30-04, 1-16-06, 10-2-07, 3-30-10, 11-1-12, 9-10-15,
4-5-16., 6-14-16,
DR-481
VALUE ADJUSTMENT BOARD R.66/x2
NOTICE OF HEARING Rule 12D-16.002F.A.C.
FLORIDA Eff.xx/xx
Section 194.032, Florida Statutes
County Petition # Petition type
Petitioner name VAB contact
Address Address
Parcel number, Phone
account number,
or legal address Email
❑ A hearing been scheduled for
❑ your petition
❑ the continuation of your hearing after remand
❑ other
YOUR HEARING INFORMATION
Hearing date Hearing address and room
Time
(if block of time,beginning
and end times)
Time reserved
Bring copies of your evidence, inaddition to what you have provided to the property appraiser.
Evidence becomes part of the record and will not be returned.
Please arrive 15 minutes before the scheduled hearing time or start of block of time with any witnesses. If you
or your witnesses are unable to attend, or you need help finding the hearing room, contact the VAB clerk as
soon as possible.
You have the right to reschedule your hearing one time for good cause as defined in section 194.032(2)(a), F.S.
As defined in that section, "good cause" means circumstances beyond the control of the person seeking to
reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing.
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. If you want to participate in the evidence exchange, your evidence is due by at
At the hearing, you have the right to have witnesses sworn.
Signature,deputy clerk Date
For a list of potential magistrates Phone Web
For a copy of the value adjustment Phone Web
board uniform rules of procedure
If you are disabled and need accommodations to participate in the hearing, you are entitled to assistance with
no cost to you. Please contact the value adjustment board at the number above within 2 days of receiving this
notice. If you are hearing or voice impaired, call
PETITION TO THE VALUE ADJUSTMENT BOARD DR-486
REQUEST FOR HEARINGR.Rule 12D-16.002 xx/xx
Section 194.011, Florida Statutes F.A.C.
Eff.xx/xx
FLORIDA
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 •ortabilit of homestead assessment difference, use Form DR-486PORT. For deferral or •enalties,use DR-486DP.
�Q ,
COMPLETEDCLERK F THE VALUE ADJUSTMENT BOARD(VAS)
Petition# County Tax year 20_ Date received
; BYPETITIONER
THE
PART 'i.::Taxpayer Information
Taxpayer name Representative
Mailing address Parcel ID and
for notices physical address or
TPP account#
Phone 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 ❑ 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 . Reason for Petition Check one. If mer :than one,file asePerate petition.
❑ Real property value ❑ Denial of exemption Select or enter type:
❑ Denial of classification : El Denial for late filing of exemption or classification
❑ Parent/grandparent reduction (Include a date-stamped copy of application.)
❑ Property was not substantially complete on January 1 ❑ Qualifying improvement(s.193.1555(5),F.S.)or change of
❑Tangible personal property value(You must have timely filed a ownership or control(s.193.155(3), 193.1554(5),or
return required by s.193.052.(s.194.034,F.S.)) 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 l will not be available to attend on specific dates. I have attached a list of dates.
You havthe 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.xx/xx
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 representative 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, representative 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 representative 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, representative Print name Date
PETITION TO THE VALUE ADJUSTMENT BOARD DR-486DPR.xx/xx
TAX DEFERRAL OR PENALTIES Rule 12D-16.002
F.A.C.
REQUEST FOR HEARING Eff.xdxx
FLORIDA
COMPLETED BY CLERK OF VALUE ADJUSTMENTBOARD(VAB)
Petition# County Tax year 20_ Date received
COMPLETED BY THE PETITIONER
PART 1. Taxpayer Information
Taxpayer name Representative
Mailing Parcel ID and
address for physical address
notices or TPP account#
Phone Email
The standard way to receive information is by US mail. If possible, prefer ❑ 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. You must submit duplicate copies of
your evidence to the value adjustment board clerk. Florida law allows the tax collector to cross examine or
object to your evidence. The ruling will occur under the same statutory guidelines as if you were present.
PART 2. Type of Deferral or Penalty Appeal
❑ Disapproval of homestead tax deferral
❑ Disapproval of affordable rental tax deferral
El Disapproval of recreational and commercial working waterfront tax deferral
❑ Penalties imposed under section 1-97.301, F.S., homestead, affordable rental housing property, or
recreational and commercial working waterfront
You must submit a copy of the original application for tax deferral filed with the tax collector and related documents.
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,enter 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.
At the hearing, you have the right to have witnesses sworn.
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 tax collector. 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-486DP
R.xx/xx
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_requiredfor 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 representative 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, representative Print name Date
PART Unlicensed Representative Signature
Complete part 5 if you arean 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 representative 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, representative Print name Date
PETITION TO THE VALUE ADJUSTMENT BOARD DR-486P0RT
TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE R. 02
Rule 12D-16.002
REQUEST FOR HEARING F.A.C.
xx/xx
This petition does not authorize the consideration or adjustment of Eff.
FLORIDA 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 E CLERK OF THE VALUE J TMENT BOARD(VAB)
Petition# County Tax year 20_ Date received
COMPLETED BY THE PETITIONER
PART 1. Taxpayer Information
Taxpayer name Representative
Mailing Email
address
for notices Phone
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. Inthis 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 tIONIESTEAD 1.1 „ NEW HOMESTEAD tt,....
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.
El._ YMy 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:
❑ 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.
DR-48 6PORT
R.xx/xx
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
7
PART 4. Employee, Attorrte f,„ Licensed'Prof sionat gnatur
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 o :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 chapterr475, 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 representative 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, representative 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 004)
❑.Attached is a power of attorney that conforms to the requirements of Part ll 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 representative 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,representative Print name Date
DR-486A
N.xx/xx
WRITTEN AUTHORIZATION FOR REPRESENTATION Rule 12D-16.002
F.A.C.
BEFORE THE VALUE ADJUSTMENT BOARD Eff.xx/xx
FLORIDA Section 194.034(1)(c), Florida Statutes
You may use this form to authorize an uncompensated representative to represent you in value
adjustment board proceedings. This form or other sufficient written authorization accompanies the
petition at the time of filing.
COMPLETED BY PETITIONER
I, (name), authorize (name)to, without compensation, act
on my behalf and present testimony and other evidence before the County Value Adjustment
Board.
This written authorization is effective immediately and is valid only for one assessment year.
This written authorization is limited to the 20 assessment year concerning the parcel(s)or account(s)
below.
❑ I authorize the person I appointed above to have access to confidential information related to the following
parcel(s) or account(s).
Parcel ID/Account# Parcel ID/Account#
Parcel ID/Account# Parcel ID/Account#
Parcel ID/Account# Parcel ID/Account#
Parcel ID/Account# Parcel ID/Account#
Signature of taxpayer/owner Print name Date
Taxpayer's/owner's phone number
Note: Correspondence will be sent to the mailing or email address on the petition.
DR-486P0A
N.xx/xx
POWER OF ATTORNEY FOR REPRESENTATION Rule 12D-16.002
F.A.C.
BEFORE THE VALUE ADJUSTMENT BOARD Eff.xx/xx
FLORIDA Section 194.034(1)(b), Florida Statutes
You may use this form to grant power of attorney for representation in value adjustment board proceedings.
This form or other sufficient power of attorney accompanies the petition at the time of filing.
COMPLETED BY PETITIONER
I, (name), appoint (name) as my attorney-in-fact to present
evidence and testimony and act on my behalf in any lawful way before the County Value
Adjustment Board.
This power of attorney is effective immediately and is valid only for one assessment year.
This power of attorney is limited to the 20 assessment year concerning the parcel(s)or account(s) below.
❑ I authorize the person I appointed above to have access to confidential information related to the following
parcel(s) or account(s).
Parcel ID/Account# Parcel ID/Account#
Parcel ID/Account# Parcel ID/Account#`
Parcel ID/Account# Parcel ID/Account#
Parcel ID/Account# Parcel ID/Account#
This power of attorney is further limited as follows:
Signature of taxpayer/owner Print name Date
State of Florida
County of
The foregoing instrument was acknowledged before me this day of , 20 ,
by (name),who signed in
the presence of these witnesses:
Witness signature Witness signature
Personally known OR produced identification
Signature of Notary Public
Type of identification produced
Print,type,or stamp commissioned name of Notary Public
DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V
R.xx/xx
VALUE PETITION Rule 12D-16.002
F.A.C.
County Eff.xx/xx
FLORIDA
The actions below were taken on your petition.
❑ These actions are a recommendation only, not final [' These actions are a final decision of the VAB
If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit
in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196,151,and 197.2425,
Florida Statutes.)
Petition # Parcel ID
Petitioner name Property
The petitioner is: ❑ taxpayer of record ❑ taxpayer's address
representative
❑ other, explain:
Decision Summary ❑ Denied your petition ❑ Granted your petition ❑ Granted your petition in part
Before Board Action
Value Value from After Board
Value presented by property appraiser
Lines 1 and 4 must be completed TRIM Notice Mule 12D-9.025(10),F.A.C. Action
1. Just value, required
2. Assessed or classified use value,* if applicable
3. Exempt value,* enter"0" if none
4. Taxable value,* required
*All values entered should be county taxable values.School-and other taxing authority values may differ.(Section 196.031(7), F.S.)
Reasons for Decision Fill-in fields will expand,or add pages as needed.
Findings of Fact
Conclusions of Law
❑ Recommended Decision of Special Magistrate Finding and conclusions above are recommendations.
Signature,special magistrate Print name Date
Signature,VAB clerk or special representative Print name Date
If this is a recommended decision, the board will consider the recommended decision on at
Address
If the line abovei*s blank, the board does not yet know the date, time, and place when the recommended decision will be
considered.To find the information, please call or visit our website at
❑ Final Decision of the Value Adjustment Board
Signature,chair,value adjustment board Print name Date of decision
Signature,VAB clerk or representative Print name Date mailed to parties
85WCN
VALUE ADJUSTMENT BOARD DR-4R /xx
6.002
Rule 12D-1
CLERK'S NOTICE FA.C.
Eff.xxlxx
FLORIDA County
To From
Clerk, Value Adjustment Board
Address
Petition # Phone
Representative # Email
This notice will inforrn informthe parties of the following action taken on the petition,
❑ You have 10 days to complete the petition and return it to the value adjustment board. (Rule 12D-9.015(9), F.A.C.)
❑ The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk's
notice. (Rule 12D-9.015(9), F.A.C.)
❑ The board found good cause for your failure to file your petition on time.The clerk will schedule a hearing by
separate notice (Rule 12D-9.015(11), F.A.C.)
❑ The board did not find good cause for your failure to file your petition on time.Your petition will not be scheduled for
hearing. (Rule 12D-9.015(11), F.A.C.)
❑ Your petition was returned.There was no filing fee included with the petition.
❑ We received duplicate petitions for this property.The VAB is trying to resolve this issue. Please contact the clerk
when you receive this notice.
❑ The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the
revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify
the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.)
❑ The board found good cause to reschedule your hearing. Your new hearing date will be sent to you.
❑ The board did not find good cause to reschedule your hearing. Your hearing will be held on at
❑ Other, specify
Certificate of:Service.
I certify a true copy was served by US mail or the method ❑ petitioner
requested on the petitioner's form on: ❑ other
❑ A copy was provided to the property appraiser.
Signature,deputy clerk Date
VALUE ADJUSTMENT BOARD DR-485W1R.xx/xx
Gra WITHDRAWAL OF PETITION Rule 12D-16.002
F.A.C.
Eff.xx/xx
FLORIDA To the value adjustment board of County
Address
From ❑ Taxpayer ❑ Representative
Parcel ID Petition #
Property Mailing
address address
Email Phone
I do not wish to have a decision entered by the board or special magistrate.I understand that
withdrawing this petition may mean I lose my right to file an appeal of the assessment in circuit court.*
The petition is withdrawn for the reason below.
❑ The petitioner agrees with the determination of the property appraiser or tax collector.
❑ The petitioner and property appraiser or tax collector have reached a settlement.
Value settled on $
❑ The petitioner does not agree with the decision or assessment of the property appraiser or tax collector
but no longer wishes to pursue a remedy through the value adjustment board.
❑ Other reason, specify:
OR
Signature,taxpayer Signature, petitioner or representative
If signed by a representative, I am authorized to withdraw
this petition.
Print name Date Print name Date
*If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit
court to further contest your assessment(sections 193.155(8)(1), 194.036, 194.171(2), 196.151, and 197.2425, F.S.).
DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC
a EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE R.xx/xx
TRANSFER, CHANGE OF OWNERSHIP OR CONTROL Rule 12D-16.002F.A.C.
F.A.C.
OR QUALIFYING IMPROVEMENT PETITION Eff.xx/xx
FLORIDA
The actions below were taken on your petition in County.
❑ These actions are a recommendation only, not final. ❑ These actions are a final decision of the VAB.
If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit
court to further contest your assessment. (See sections 193.155(8)(I), 194.036, 194.171(2), 196.151,and 197.2425,Florida Statutes.)
Petition # Parcel ID
Petitioner name Property
The petitioner is: ❑ taxpayer of record ❑ representative address
❑ other, explain:
Decision Summary ❑ Denied your petition ❑ Granted your petition ❑Granted your petition in part
Value from Value before Board Action Value after
Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Board Action
Rule 12D-9.025(10), F.A.C.
1. Just value, required
2. Assessed or classified use value,* if
applicable
3. Exempt value,* enter"0" if none
4. Taxable value,* required
*All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7), F.S.)
Reason for Petition
❑ Homestead ❑Widow/er ❑ Blind ❑ Totally and permanently disabled veteran
❑ Low-income senior LI Disabled ❑ Disabled veteran LI Use classification, specify
❑ Parent/grandparent assessment reduction ❑ Deployed military ❑ Use exemption, specify
❑ Transfer of homestead assessment difference ❑ Qualifying improvement
❑ Change of ownership or control ❑ Other, specify
Reasons for Decision Fill-in fields will expand,or add pages as needed.
Findings of Fact
Conclusions of Law
❑ Recommended Decision of Special Magistrate The finding and conclusions above are recommendations.
Signature,special magistrate Print name Date
Signature,VAB clic or special representative Print name Date
If this is a recommended decision,the board will consider the recommended decision on at ❑AM ❑ PM.
Address
If the line above is blank,please call or visit our website at
❑ Final Decision of the Value Adjustment Board
Signature,chair,value adjustment board Print name Date of decision
Signature,VAB clerk or representative Print name Date mailed to parties
WHAT TO EXPECT IF YOU PARTICIPATE
Instructions for Joining
You can join this meeting by:
• Attending in person or;
• Using your computer for a Webinar broadcast(a"virtual meeting").
• To attend the virtual meetings, you must register on the Internet before the meeting.
Register with the following link before the meeting:
https://attendee.gotowebinar.com/register/8765696301231934209
• Enter your name, contact information and click Register at the bottom of the screen.
• Once you register, a link with instructions to attend the meeting will be sent to the e-mail
address you provided. Your registration ID link is unique to your e-mail.
• IMPORTANT: Save this e-mail electronically—the link is complex—if you save the e-
mail you can just open it and click on the link on the day of the meeting.
• To register additional persons, complete a separate registration at the link above.
• Attendees using Webinar broadcast have 3 options:
1. Telephone with AUDIO PIN—allows you to speak at the meeting. (All calls are muted.
If you wish to ask a question or make a comment, email your request to
DORPTO@dor.state.fl.us and wait your turn to speak.)
2. Telephone with NO AUDIO PIN—Listen Only. Email your questions or comments to
DORPTO@dor.state.fl.us. In the Subject line,use "June 21 Public Workshop."All
emails will be read aloud and entered into the transcript.
3. Computer with mic and speakers allows you to speak at the meeting. Raise your hand
using the Webinar Control and wait your turn.
2
What Happens During the Meeting?
The meeting will be recorded and a court reporter will be in attendance for creation of an official
transcript. The transcript will be posted to our web site and available approximately fifteen days
after the conclusion of the meeting.
After you join the session:
• You will hear the meeting moderator:
• Welcome everyone;
• Explain the purpose of the meeting; and,
• Have Department staff that is present introduce themselves.
• Then, the meeting moderator will ask for public comments and questions for each agenda
item—after an item is announced, everyone has an opportunity to share comments or
questions on it;
• After finishing the agenda, the moderator will:
• Establish a time period for the submission of additional comments and questions; and,
• Explain how to submit comments and questions.
• End the meeting when the agenda is completed and all comments are heard.
For Technical Support:
If you have problems accessing the registration, contact Mike Cotton by email at
CottonM@dor.state.fl.us or by phone at 850-617-8870.
3