PTO - Amendments to Rules & Applicable Forms Patricia L. Morgan
From: DORPTO <DORPTO@floridarevenue.com>
Sent: Tuesday, April 10, 2018 2:27 PM
To: DORPTO
Subject: Amendments to Rules and Applicable Forms Effective April 10, 2018
TO: Property Appraisers, Tax Collectors, Clerks of Court, VAB Clerks, Special Magistrates, VAB
Attorneys, and Interested Parties
FROM: Property Tax Oversight
SUBJECT: Amendments to Rules and Applicable Forms Effective April 10, 2018
The Department of Revenue announces that amendments to Rule Chapters 12D-9 and 12D-16, Florida
Administrative Code, along with applicable forms, are effective April 10, 2018.
The Department amended the following rules:
• 12D-9.020 Exchange of Evidence
• 12D-16.002 Index to Forms
o Form DR-486 Petition to the Value Adjustment Board — Request for Hearing
o Form DR-486PORT Petition to the Value Adjustment Board Transfer of Homestead Assessment
Difference— Request for Hearing
Value adjustment board (VAB) clerks, special magistrates, VAB attorneys, property appraisers, and the public
must comply with the newly amended rules, as stated in section 195.027(1), Florida Statutes. The effective
rules and forms supersede any local rules on the subject.
If you have an alternate form that the Department approved before this effective date, please review your
form for differences with the Department's form. If you find you need a new alternate form, please send your
requests to DORPTO@floridarevenue.com.
Please forward this memo to any affected staff.
All effective rules for property tax are on the Department of State's website at
https://www.flrules.org/gatewaviDivision.asp?DivID=36.
The amended fillable forms are also available at http://floridarevenue.com/dor/property/forms/.
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12D-9.020 Exchange of Evidence.
(1)(a)1. At least 15 days before a petition hearing, the petitioner shall provide to the property appraiser a list of evidence to be
presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented at the
hearing.
2. To calculate the fifteen (15) days, the petitioner shall use calendar days and shall not include the day of the hearing in the
calculation, and shall count backwards from the day of the hearing. The last day of the period shall be included unless it is a
Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day that is neither a
Saturday, Sunday,or legal holiday.
(b) A petitioner's noncompliance with paragraph (1)(a), does not affect the petitioner's right to receive a copy of the current
property record card from the property appraiser as described in Section 194.032(2)(a),F.S.
(c) A petitioner's noncompliance with paragraph (1)(a), does not authorize a value adjustment board or special magistrate to
exclude the petitioner's evidence. However, under Section 194.034(1)(h), F.S., if the property appraiser asks in writing for specific
evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and knowingly refuses to provide
it to the property appraiser a reasonable time before the hearing, the evidence cannot be presented by the petitioner or accepted for
consideration by the board or special magistrate. Reasonableness shall be determined by whether the material can be reviewed,
investigated, and responded to or rebutted in the time frame remaining before the hearing. These requirements are more specifically
described in subsection(8),of this rule,and in paragraphs 12D-9.025(4)(a)and(f),F.A.C.
(2)(a) If the property appraiser receives the petitioner's documentation as described in paragraph (1)(a), and if requested in
writing by the petitioner, the property appraiser shall, no later than seven(7)days before the hearing, provide to the petitioner a list
of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to
be presented by the property appraiser at the hearing. The evidence list must contain the current property record card. There is no
specific form or format required for the petitioner's written request.
(b)To calculate the seven (7)days,the property appraiser shall use calendar days and shall not include the day of the hearing in
the calculation, and shall count backwards from the day of the hearing. The last day of the period so computed shall be included
unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day which is
neither a Saturday, Sunday, or legal holiday.
(3)(a) If the petitioner does not provide the information to the property appraiser described in paragraph (1)(a), the property
appraiser need not provide the information to the petitioner as described in subsection(2).
(b) If the property appraiser does not provide the information to the petitioner within the time required by paragraph (2)(b), the
hearing shall be rescheduled to allow the petitioner additional time to review the property appraiser's evidence.
(4) By agreement of the parties the evidence exchanged under this rule section shall be delivered by regular or certified U.S.
mail, personal delivery, overnight mail, FAX or email. The petitioner and property appraiser may agree to a different timing and
method of exchange. "Provided" means received by the party not later than the time frame provided in this rule section. If either
party does not designate a desired manner for receiving information in the evidence exchange, the information shall be provided by
U.S.mail. The property appraiser shall provide the information at the address listed on the petition form for the petitioner.
(5) Level of detail on evidence summaries: The summaries of evidence to be presented by witnesses for the petitioner and the
property appraiser under this rule section shall be sufficiently detailed as to reasonably inform a party of the general subject matter
of the witness' testimony, and the name and address of the witness.
(6) Hearing procedures: Neither the board nor the special magistrate shall take any general action regarding compliance with
this section,but any action on each petition shall be considered on a case by case basis. Any action shall be based on a consideration
of whether there has been a substantial noncompliance with this section, and shall be taken at a scheduled hearing and based on
evidence presented at such hearing. "General action" means a prearranged course of conduct not based on evidence received in a
specific case at a scheduled hearing on a petition.
(7) A property appraiser shall not use at a hearing evidence that was not supplied to the petitioner as required. The remedy for
such noncompliance shall be a rescheduling of the hearing to allow the petitioner an opportunity to review the information of the
property appraiser.
(8) No petitioner may present for consideration, nor may a board or special magistrate accept for consideration, testimony or
other evidentiary materials that were specifically requested of the petitioner in writing by the property appraiser in connection with a
filed petition, of which the petitioner had knowledge and denied to the property appraiser. Such evidentiary materials shall be
considered timely if provided to the property appraiser no later than fifteen (15) days before the hearing in accordance with the
exchange of evidence rules in this section. If provided to the property appraiser less than fifteen (15) days before the hearing, such
materials shall be considered timely if the board or special magistrate determines they were provided a reasonable time before the
hearing, as described in paragraph 12D-9.025(4)(f), F.A.C. A petitioner's ability to introduce the evidence, requested of the
petitioner in writing by the property appraiser, is lost if not provided to the property appraiser as described in this paragraph. This
provision does not preclude rebuttal evidence that was not specifically requested of the petitioner by the property appraiser.
(9) As the trier of fact, the board or special magistrate may independently rule on the admissibility and use of evidence. If the
board or special magistrate has any questions relating to the admissibility and use of evidence,the board or special magistrate should
consult with the board legal counsel. The basis for any ruling on admissibility of evidence must be reflected in the record.
Rulemaking Authority 194.011(5), 194.0340), 195.0270), 213.060)FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 194.035, 195.022
FS.History—New 3-30-10,Amended 6-14-16, 4-10-18.
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://floridarevenue.com/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) DR-401 Private Car and Freight Line Equipment Companies Annual Report and Return to 11/12
the State of Florida(r. 12/11)
https://www.flrules.org/Gateway/reference.asp?No—Ref-01733
(3)(a) DR-402 Declaration of Mobile Home as Real Property 6/83
(b) DR-403 Tax Roll Certification(r. 6/11) 11/12
https://www.flrules.org/Gateway/reference.asp?No=Ref-0 1734
(4) DR-403BM Recapitulation of Taxes as Extended on the Tax Rolls;Municipalities(r. 6/11) 11/12
https://www.flrules.org/Gateway/reference.asp?No=Ref-01735
(5)(a) DR-403CC Recapitulation of Taxes as Extended on the Tax Rolls; County Commission
School Board,and Taxing Districts(r. 6/11) 11/12
https://www.flrules.org/Gateway/reference.asp?No=Ref-01736
(b) DR-403EB The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of
County, Florida(r. 1/18) 1/18
https://www.flrules.org/Gateway/reference.asp?No=Ref-09017
(6)(a) DR-403PC The Value and Number of Parcels on the Real Property Countywide Assessment 11/12
Roll by Category(r. 6/11)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01738
(b) DR-403V The 20XX Revised Recapitulation of the Ad Valorem Assessment Roll Value
Data(r. 1/18)https://www.flrules.org/Gateway/reference.asp?No=Ref-09018 1/18
(7)(a) DR-404PA Property Appraiser Budget Amendment/Transfer(r. 3/08) 11/12
https://www.flrules.org/Gateway/reference.asp?No=Ref-01740
(b) DR-404TC Tax Collector Budget Amendment/Transfer(r. 3/08) 11/12
https://www.flrules.org/Gateway/reference.asp?No=Ref-01741
(c) DR-405 Tangible Personal Property Tax Return(r. 1/18) 1/18
https://www.flrules.org/Gateway/reference.asp?No=Ref-09019
(d) DR-405W Notice to Taxpayer Whose Tangible Personal Property Return was Waived in the
Previous Year(n. 12/08) 11/12
https://www.flrules.org/Gateway/reference.asp?No=Ref-01744
(8)(a) DR-408 Certificate to Roll(r. 6/91) 6/91
(b) DR-408A Certificate to Non-Ad Valorem Assessment Roll(n.2/91) 2/91
(9)(a) DR-409 Certificate of Correction of Tax Roll(r.4/16) 4/16
https://www.flrules.org/Gateway/reference.asp?No—Ref-06493
(b) DR-409A Certificate of Correction of Non-Ad Valorem Assessment Roll(r. 12/96) 1/04
https://www.flrules.org/Gateway/reference.asp?No=Ref-01815
(c) DR-410 Application for Certified Florida Collector or Certified Florida Collector Assistant 11/12
(r. 3/08)https://www.flrules.org/Gateway/reference.asp?No=Ref-01746
(10) DR-412 Notice of Intent(r. 12/92) 12/92
(11) DR-413 Affidavit of Proof of Publication(n. 2/91) 2/91
(12)(a) DR-416 Physician's Certification of Total and Permanent Disability(r. 11/12) 11/12
https://www.flrules.org/Gateway/reference.asp?No=Ref-01747
(b) DR-416B Optometrist's Certification of Total and Permanent Disability(r. 11/12) 11/12
https://www.flrules.org/Gateway/reference.asp?No=Ref-01748
(13)(a) DR-418 Economic Development Ad Valorem Property Tax Exemption(r. 12/99) 1/00
(b) DR-418C Real Property Dedicated in Perpetuity for Conservation,Exemption Application
(r.09/17)https://www.flrules.org/Gateway/reference.asp?No=Ref-08604 09/17
(c) DR-418E Enterprise Zone Ad Valorem Property Tax Exemption—Child Care
Facility Application For Exemption Certification(n. 12/99) 1/00
(14)(a) DR-420 Certification of Taxable Value(r. 5/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01751 11/12
(b) DR-420DEBT Certification of Voted Debt Millage(r.6/10)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01752 11/12
(c) DR-420FC Distribution to Fiscally Constrained Counties Application(r. 8/10)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01753 11/12
(d) DR-420MM Maximum Millage Levy Calculation,Final Disclosure(r. 5/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01754 11/12
(e) DR-420MM-P Maximum Millage Levy Calculation,Preliminary Disclosure(r. 5/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01755 11/12
(f) DR-420S Certification of School Taxable Value(r.5/11)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01756 11/12
(g) DR-420TIF Tax Increment Adjustment Worksheet(r.6/10)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01757 11/12
(15)(a) DR-421 Certification for Taxing Authorities That Do Not Levy Ad Valorem Taxes
(r. 11/12)https://www.flrules.org/Gateway/reference.asp?No=Ref-01758 11/12
(b) DR-422 Certification of Final Taxable Value(r. 5/11)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01759 11/12
(c) DR-422DEBT Certification of Final Voted Debt Millage(r. 5/11)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01760 11/12
(d) DR-428B Maximum Millage Calculation,General Information for Fiscal Year 2009-10 and
Thereafter(r. 5/11)https://www.flrules.org/Gateway/reference.asp?No=Ref-01761 11/12
(e) DR-430 Change of Ownership or Control Non-Homestead Property(n. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01762 11/12
(0 DR-430M Change of Ownership or Control,Multiple Parcels(n. 11/12)
,https://www.flrules.org/Gateway/reference.asp?No=Ref-01763 11/12
(g) DR-431 Voluntary Disclosure of Property(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01764 11/12
(16) DR-452 Return of Real Property in Attempt to Establish Adverse
Possession Without Color of Title(r.2/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01765 11/12
(17)(a) DR-453 Notice of Tax Lien for Exemptions and Assessment Limitations(r.4/16)
https://www.flrules.org/Gateway/reference.asp?No=Ref-06508 4/16
(b) DR-453B Notice of Tax Lien for Assessment of Escaped Taxes(r.4/16)
https://www.flrules.org/Gateway/reference.asp?No=Ref-06509 4/16
(18) DR-456 Notice of New,Rebuilt,or Expanded Property 9/84
(19) DR-462 Application for Refund of Ad Valorem Taxes(r. 12/11)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01766 11/12
(20) DR-470A Railroad Company Annual Report and Return to the State of Florida(r. 12/11)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01767 11/12
(21)(a) DR-471 Railroad Distribution Sheet(r. 1/95) 11/12
(b) DR-474 Notice of Proposed Property Taxes(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01768 11/12
(c) DR-474M Amended Notice of Proposed Property Taxes(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01769 11/12
(d) DR-474N Notice of Proposed Property Taxes and Proposed or Adopted Non-Ad Valorem
Assessments(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01770 11/12
(22) DR-481 Value Adjustment Board—Notice of Hearing(r. 01/17)
https://www.flrules.org/Gateway/reference.asp?No=Ref-07705 01/17
(23)(a) DR-482 Application and Return for Agricultural Classification of Lands(r. 12/00) 1/01
(b) DR-482C Land Used for Conservation,Assessment Application(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01771 11/12
(c) DR-482CR Land Used for Conservation,Assessment Reapplication(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01772 11/12
(d) DR-482HW Application and Return for High-Water Recharge Classification of Lands(n. 12/99) 1/00
(e) DR-482HP Application and Return for Classification/Exemption of Property as
Historic Property Used for Commercial or Certain Nonprofit Purposes(r. 12/04) 12/04
(f) DR-483 Request for Extension of the Time for Completion of Assessment Roll(s) 8/89
(24) DR-484 Budget Form for Property Appraisers(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01773 11/12
(25) 485 Series:
(a) DR-485M Notice of Decision of the Value Adjustment Board(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01774 11/12
(b) DR-485R Value Adjustment Board—Remand to Property Appraiser(n. 12/09) 3/10
(c) DR-485V Decision of The Value Adjustment Board—Value Petition(r. 01/17)
https://www.flrules.org/Gateway/reference.asp?No=Ref-07706 01/17
(d) DR-485WCN Value Adjustment Board—Clerk's Notice(r. 01/17)
https://www.flrules.org/Gateway/reference.asp?No=Ref-07707 01/17
(e) DR-485WI Value Adjustment Board—Withdrawal of Petition(r. 01/17)
https://www.flrules.org/Gateway/reference.asp?No=Ref-07708 01/17
(f) DR-485XC Decision of the Value Adjustment Board—Exemption, Classification,Assessment
Difference Transfer, Change of Ownership or Control,or Qualifying Improvement
Petition(r. 01/17)
https://www.flrules.org/Gateway/reference.asp?No=Ref-07709 01/17
(26)(a) DR-486 Petition to The Value Adjustment Board—Request for Hearing(r. 04/18)
https://www.flrules.org/Gateway/reference.asp?No=Ref-09241 04/18
(b) DR-486A Written Authorization for Representation Before the Value Adjustment Board
(n. 01/17)
https://www.flrules.org/Gateway/reference.asp?No=Ref-07711 01/17
(c) DR-486DP Petition to The Value Adjustment Board—Tax Deferral or Penalties—Request for
Hearing(r. 01/17)
https://www.flrules.org/Gateway/reference.asp?No=Ref-07712 01/17
(d) DR-486P0A Power of Attorney for Representation Before the Value Adjustment Board
(n. 01/17)
https://www.flrules.org/Gateway/reference.asp?No=Ref-07713 01/17
(e) DR-486PORT Petition to The Value Adjustment Board—Transfer of Homestead Assessment
Difference—Request for Hearing(r. 04/18)
https://www.firules.org/Gateway/reference.asp?No—Ref-09242 04/18
(f) DR-486XCO Cross-County Notice of Appeal and Petition—Transfer of Homestead Assessment
Difference(r. 12/09) 3/10
DR-487
(g) Certification of Compliance(r. 5/11)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01779 11/12
(h) DR-487V Vote Record for Final Adoption of Millage Levy(r.6/10)
liMs://www.flrules.org/Gateway/reference.asp?No=Ref-01780 11/12
(27)(a) DR-488 Certification of The Value Adjustment Board(r. 12/09) 3/10
(b) DR-488P Initial Certification of the Value Adjustment Board(n. 12/09) 3/10
(28) DR-489 Tax Roll Certification(r.6/11)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01781 11/12
(29)(a) DR-489EB The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of County,
Florida(r. 1/18)
https://www.flrules.org/Gateway/reference.asp?No=Ref-09020 1/18
(b) DR-489PC The Value and Number of Parcels on the Real Property Countywide Assessment
Roll by Category(r. 6/11)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01783 11/12
(c) DR-489V The 20XX Preliminary Recapitulation of the Ad Valorem Assessment Roll,Value
Data(r. 1/18)
https://www.flrules.org/Gateway/reference.asp?No=Ref-09021 1/18
(30)(a) DR-490 Notice of Disapproval of Application for Property Tax Exemption or Classification
by The County Property Appraiser(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01785 11/12
(b) DR-490PORT Notice of Denial of Transfer of Homestead Assessment Difference(r. 11/12) 3/10
(31)(a) DR-492 Return of Pollution Control Devices for Ad Valorem Tax Purposes(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01786 11/12
(b) DR-493 Adjustments Made to Recorded Selling prices or Fair Market Value in
Arriving at Assessed Value(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01787 11/12
(32) DR-498 Renewal Application for Total or Partial Property Tax Exemption(r. 1/93) 1/93
(33) DR-498AR Removal of Total or Partial Exemption [front side of form];Automatic
Renewal of Total or Partial Exemption[back side of form] (r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01788 11/12
(34)(a) DR-498R Renewal Application for Total or Partial Property Tax Exemption—Receipt
(r. 6/91) 6/91
(b) DR-499 Renewal Application for Agricultural or High-Water Recharge Classification
of Lands(r. 12/96) 12/96
(c) DR-499AR Removal of Agricultural or High-Water Recharge Classification[front side of
form];Automatic Renewal of Agricultural or High-Water Recharge Classification
[back side of form](r. 11/12)
https://www.flniles.org/Gateway/reference.asp?No=Ref-01789 11/12
(d) DR-499C Renewal and Certification of Agricultural Classification of Lands(r. 12/03) 1/04
(35) DR-499R Renewal Application for Agricultural Classification of Lands—Receipt(r.6/91) 6/91
(36) DR-500 Renewal Application for Homestead and Related Tax Exemptions(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01790 11/12
(37) DR-500AR Removal of Homestead Exemption(s)[front side of form];Automatic
Renewal for Homestead Exemption[back side of form] (r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01791 11/12
(38) DR-500R Renewal Application for Homestead and Related Tax Exemptions—Receipt
(r.6/91) 6/91
(39)(a) DR-501 Original Application for Homestead and Related Tax Exemptions(r. 1/18)
https://www.flrules.org/Gateway/reference.asp?No=Ref-09022 1/18
(b) DR-501A Statement of Gross Income(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01793 11/12
(c) DR-501CC Ad Valorem Tax Exemption Application Proprietary Continuing Care Facility
(r. 11/12)https://www.flrules.org/Gateway/reference.asp?No=Ref-01794 11/12
(d) DR-501DV Application for Homestead Tax Discount,Veterans Age 65 and Older with a
Combat-Related Disability(n. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01795 11/12
(e) DR-501M Deployed Military Exemption Application(r. 09/17)
https://www.flrules.org/Gatewayreference.asp?No=Ref-08605 09/17
(f) DR-501PGP Original Application for Assessment Reduction for Living Quarters of
Parents or Grandparents(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01797 11/12
(g) DR-501RVSH Certificate for Transfer of Homestead Assessment Difference(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01798 11/12
(h) DR-501SC Adjusted Gross Household Income Sworn Statement and Return(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No—Ref-01799 11/12
(i) DR-501T Transfer of Homestead Assessment Difference,Attachment to Original
Application for Homestead Tax Exemption(r. 12/08)
lis://www.flrules.org/Gateway/reference.asp?No=Ref-01800 11/12
(j) DR-501 TS Designation of Ownership Shares of Abandoned Homestead(n. 9/15)
litVs://www.flrules.org/Gateway/reference.asp?No=Ref-05793 9/15
(40)(a) DR-502 Tax Collector's Recapitulation of the Tax Roll(r. 6/85) 6/85
(b) DR-503 Tax Collector's Recapitulation of the Non-Ad Valorem Assessment Levy
(r. 12/05) 1/06
(c) DR-503NA Tax Collector's Report on Non-Ad Valorem Assessments Collected on the Notice of
Taxes(r. 6/09)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01801 11/12
(41)(a) DR-504 Ad Valorem Tax Exemption Application and Return(r. 1/18)
https://www.flrules.org/Gateway/reference.asp?No=Ref-09023 1/18
(b) DR-504CS Ad Valorem Tax Exemption Application Charter School Facilities(n. 12/00) 1/01
(c) DR-504HA Ad Valorem Tax Exemption Application and Return—Homes for the Aged
(n. 11/01) 12/01
(d) DR-504S Individual Affidavit for Ad Valorem tax Exemption-Homes for the Aged
(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01802 11/12
(42) DR-505 Report of Discounts,Errors,Double Assessments,and Insolvencies(r. 09/17)
https://www.flrules.org/Gateway/reference.asp?No=Ref-08606 09/17
(43)(a) DR-506 Tax Deed(r.4/16)
https://www.flrules.org/Gateway/reference.asp?No=Ref-06511 4/16
(b) DR-506E Escheatment Tax Deed(r.4/16)
https://www.flrules.org/Gateway/reference.asp?No=Ref-06512 4/16
(44) DR-508 Application for Separate Assessment of Mineral,Oil and Other Sub-Surface Rights
(r. 12/94) 12/94
(45)(a) DR-509 Tax Certificate(r.4/16)
https://www.flrules.org/Gateway/reference.asp?No=Ref-06513 4/16
(b) DR-509D Deferred Payment Tax Certificate(r.4/16)
haps://www.flrules.org/Gateway/reference.asp?No=Ref-06514 4/16
(46)(a) DR-510 Cancellation or Correction of Tax Certificate(r. 12/11)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01803 11/12
(b) DR-511 Interest Table for Tax Sale Certificates(r. 6/89) 6/89
(47)(a) DR-512 Application for Tax Deed(r.4/16)
https://www.flrules.org/Gateway/reference.asp?No=Ref-06515 4/16
(b) DR-513 Certification of Tax Deed Application(r.4/16)
https://www.flrules.org/Gateway/reference.asp?No=Ref-06516 4/16
(c) DR-514 Notice of Sale of Tangible Personal Property for Delinquent Taxes(r.4/16)
httDs://www.flrules.org/Gateway/reference.asp?No=Ref-06517 4/16
(48)(a) DR-515 Receipt of Deposit of County Funds(r. 3/77) 3/77
(b) DR-515C Receipt of Deposit of County Funds(continuous)(r. 3/93) 3/93
(c) DR-516 Application for Certified Florida Appraiser(r. 3/08)
https://www.flrules.org/Gateway/reference.asp?No—Ref-01804 11/12
(d) DR-516E Application for Certified Florida Evaluator(r. 3/08)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01805 11/12
(e) DR-517 Tax Collector's Warrant(r.4/16)
https://www.flrules.org/Gateway/reference.asp?No=Ref-06518 4/16
(49) DR-517L Execution and Warrant for Collection of Delinquent Ad Valorem Leasehold
Taxes(r.4/16)
https://www.flrules.org/Gateway/reference.asp?No=Ref-06519 4/16
(50)(a) DR-518 Cutout Request(r.4/16)
https://www.flrules.org/Gateway/reference.asp?No=Ref-06520 4/16
(b) DR-520A Tax Roll Sheet 10/91
(51)(a) DR-521 Index Tax Roll Sheet 10/91
(b) DR-528 Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments(example only)
(r. 11/12)https://www.flrules.org/Gateway/reference.asp?No=Ref-01806 11/12
(c) DR-529 Notice Tax Impact of Value Adjustment Board(r. 12/09) 3/10
(52)(a) DR-533 Warrant Notice(r. 5/89) 5/89
(b) DR-534 Application for Installment Payment of Property Taxes(r.4/16)
https://www.flrules.org/Gateway/reference.asp?No=Ref-06521 4/16
(53) DR-535 Notice to Property Appraiser of Name and/or Address Change(r. 5/92) 12/94
(54) DR-545 Income Data Verification Sheet 1/93
(55) DR-546 Agricultural Income and Information(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01 808 11/12
(56)(a) DR-570 Application for Homestead Tax Deferral(r. 10/11)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01809 11/12
(b) DR-570AH Application for Affordable Housing Property Tax Deferral(n. 10/11)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01810 11/12
(c) DR-570WF Application for Recreational and Commercial Working Waterfronts
Property Tax Deferral(r. 10/11)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01811 11/12
(57)(a) DR-571A Disapproval of Application for Tax Deferral-Homestead,Affordable Rental
Housing,or Working Waterfront(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01812 11/12
(b) DR-584 Budget Form for Tax Collectors(r. 11/12)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01813 11/12
(58) DR-590 Standard Record Layout for Rule 12D-8 Name,Address and Legal(N.A.L.)
File(required format)(r. 12/00) 1/01
(59) DR-591 Application for Certified Cadastralist of Florida(r.3/08)
https://www.flrules.org/Gateway/reference.asp?No=Ref-01814 11/12
(60) DR-592 N.A.P. file Record Layout(n. 3/98) 12/98
(61)(a) DR-593 Application for Section 218.66,F.S.,Special Distributions for Contested Property
Taxes(n. 6/98) 12/98
(b) DR-593A Application for Section 194.035,F.S.,Reimbursement of Special Master
Payments by Small Counties(n. 12/02) 1/03
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 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, 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, 196075, 196.095, 196.101, 196121, 196.141, 196151, 196.173,
196183, 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, 1-9-17,
9-19-17, 1-17-18, 4-10-18.
PETITION TO THE VALUE ADJUSTMENT BOARD R. 04/188
11
REQUEST FOR HEARING Rule 12D-16.002
F.A.C.
Section 194.011, Florida Statutes Eff.04/18
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 portability of homestead assessment difference, use Form DR 486PORT For deferral or penalties, use DR-486DP.
yr...
Petition# County Tax year 20_ Date received
� sx�a tib»te Awt.. 1777
PART 1. 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 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
❑ 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 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. 04/18
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
INFORMATION FOR THE TAXPAYER DR-486
R. 04/18
Keep this information for your files. Do not return this page to the VAB clerk. Page 3
Informal Conference with Property Appraiser material can be reviewed, investigated, and responded
You have the right to an informal conference with the to or rebutted in the time frame remaining before the
property appraiser. This conference is not required hearing. These requirements are more specifically
and does not change your filing due date. You can described in subsection (8) of this rule and in
paragraphs 12D-9.025(4)(a) and (f), F.A.C.
present facts that support your claim and the property If you provide this evidence and make a written
appraiser can present facts that support the request for the property appraiser's evidence, the
assessment. To request a conference, contact your property appraiser must give you his or her evidence
county property appraiser. at least seven days before the hearing.
At the hearing, you have the right to have witnesses
PART 1. Taxpayer Information sworn.
If you will not attend the hearing but would like your
evidence considered, you must submit two copies of ADDITIONAL INFORMATION
your evidence to the VAB clerk before the hearing. Required Partial Payment of Taxes (Section
The property appraiser may respond or object to your 194.014, F.S.)
evidence. The ruling will occur under the same
statutory guidelines as if you were present. You are required to make a partial payment of taxes if
The information in this section will be used by the VAB you have a VAB petition pending on or after the
clerk to contact you regarding this petition. payment delinquency date (normally April 1, following
the assessment year under review). If the required
PART 2. Petition Information and Hearing partial payment is not made before the delinquency
date, the VAB will deny your petition. The last day to
Provide the time you think you will need on page 1.The make a partial payment before the delinquency date is
VAB is not bound by the requested time. generally March 31. Review your tax bill or contact your
Exchange of Evidence Rule 12D-9.020(1)(a)-(c), tax collector to determine your delinquency date.
F.A.C.:
(1)(a)1. At least 15 days before a petition hearing, You should be aware that even if a special magistrate's
the petitioner shall provide to the property appraiser a recommended decision has been issued, a partial
list of evidence to be presented at the hearing, a payment is still required before the delinquency date. A
summary of evidence to be presented by witnesses, special magistrate's recommended decision is not a
and copies of all documentation to be presented at the final decision of the VAB. A partial payment is not
hearing. required only if the VAB makes a final decision on your
2. To calculate the fifteen (15) days, the petitioner petition before April 1. The payment amount depends
shall use calendar days and shall not include the day on the type of petition filed on the property. The partial
of the hearing in the calculation, and shall count payment requirements are summarized below.
backwards from the day of the hearing. The last day of Value Appeals:
the period shall be included unless it is a Saturday,
Sunday, or legal holiday, in which event the period For petitions on the value of property and
shall run until the end of the next previous day that is portability, the payment must include:
neither a Saturday, Sunday, or legal holiday. *All of the non-ad valorem assessments, and
(b) A petitioner's noncompliance with paragraph * A partial payment of at least 75 percent of
(1)(a) does not affect the petitioner's right to receive a the ad valorem taxes,
copy of the current property record card from the * Less applicable discounts under s. 197.162,
property appraiser as described in Section F.S.
194.032(2)(a), F.S.
(c) A petitioner's noncompliance with paragraph Other Assessment Appeals:
(1)(a) does not authorize a value adjustment board or For petitions on the denial of a classification or
special magistrate to exclude the petitioner's evidence. exemption, or based on an argument that the
However, under Section 194.034(1)(h), F.S., if the property was not substantially complete on
property appraiser asks in writing for specific evidence January 1,the payment must include:
before the hearing in connection with a filed petition,
and the petitioner has this evidence and knowingly • All of the non-ad valorem assessments,and
refuses to provide it to the property appraiser a • The amount of the ad valorem taxes the
reasonable time before the hearing, the evidence taxpayer admits in good faith to owe,
cannot be presented by the petitioner or accepted for • Less applicable discounts under s. 197.162,
consideration by the board or special magistrate. F.S.
Reasonableness shall be determined by whether the
DR-486PORT
PETITION TO THE VALUE ADJUSTMENT BOARD R. 04/18
TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE Rule 12D-16.002
F.A.C.
REQUEST FOR HEARING Eff.04/18
This petition does not authorize the consideration or adjustment of
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.
_x .. �
itt,
�,�.. : ..�_ . �z_.. .,.....� �
Petition# County Tax year 20_ Date received
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. 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 NEIN 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.
❑ 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-486PORT
R. 04/18
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
INFORMATION FOR THE TAXPAYER DR-486PORT
R. 04/18
Keep this information for your files. Do not return this page to the VAB clerk. Page 3
Informal Conference with Property Appraiser material can be reviewed, investigated, and responded
You have the right to an informal conference with the to or rebutted in the time frame remaining before the
property appraiser. This conference is not required hearing. These requirements are more specifically
described in subsection (8) of this rule and in
and does not change your filing due date. You can
present facts that support your claim and the property paragraphs 12D-9.025(4)(a) and (f), F.A.C.
If you provide this evidence and make a written
appraiser can present facts that support the request for the property appraiser's evidence, the
assessment. To request a conference, contact your property appraiser must give you his or her evidence
county property appraiser. at least seven days before the hearing.
At the hearing, you have the right to have witnesses
PART 1. Taxpayer Information sworn.
If you will not attend the hearing but would like your
evidence considered, you must submit two copies of ADDITIONAL INFORMATION
your evidence to the VAB clerk before the hearing. Required Partial Payment of Taxes (Section
The property appraiser may respond or object to your 194.014, F.S.)
evidence. The ruling will occur under the same
statutory guidelines as if you were present. You are required to make a partial payment of taxes if
The information in this section will be used by the VAB you have a VAB petition pending on or after the
clerk to contact you regarding this petition. payment delinquency date (normally April 1, following
the assessment year under review). If the required
PART 2. Petition Information and Hearing partial payment is not made before the delinquency
date, the VAB will deny your petition. The last day to
Provide the time you think you will need on page 1.The make a partial payment before the delinquency date is
VAB is not bound by the requested time. generally March 31. Review your tax bill or contact your
Exchange of Evidence Rule 12D-9.020(1)(a)-(c), tax collector to determine your delinquency date.
F.A.C.:
(1)(a)1. At least 15 days before a petition hearing, You should be aware that even if a special magistrate's
the petitioner shall provide to the property appraiser a recommended decision has been issued, a partial
list of evidence to be presented at the hearing, a payment is still required before the delinquency date. A
summary of evidence to be presented by witnesses, special magistrate's recommended decision is not a
and copies of all documentation to be presented at the final decision of the VAB. A partial payment is not
hearing. required only if the VAB makes a final decision on your
2. To calculate the fifteen (15) days, the petitioner petition before April 1. The payment amount depends
shall use calendar days and shall not include the day on the type of petition filed on the property. The partial
of the hearing in the calculation, and shall count payment requirements are summarized below.
backwards from the day of the hearing. The last day of Value Appeals:
the period shall be included unless it is a Saturday,
Sunday, or legal holiday, in which event the period For petitions on the value of property and
shall run until the end of the next previous day that is portability, the payment must include:
neither a Saturday, Sunday, or legal holiday. *All of the non-ad valorem assessments, and
(b) A petitioner's noncompliance with paragraph * A partial payment of at least 75 percent of
(1)(a) does not affect the petitioner's right to receive a the ad valorem taxes,
copy of the current property record card from the * Less applicable discounts under s. 197.162,
property appraiser as described in Section F.S.
194.032(2)(a), F.S.
(c) A petitioner's noncompliance with paragraph Other Assessment Appeals:
(1)(a) does not authorize a value adjustment board or For petitions on the denial of a classification or
special magistrate to exclude the petitioner's evidence. exemption, or based on an argument that the
However, under Section 194.034(1)(h), F.S., if the property was not substantially complete on
property appraiser asks in writing for specific evidence January 1, the payment must include:
before the hearing in connection with a filed petition,
and the petitioner has this evidence and knowingly • All of the non-ad valorem assessments, and
refuses to provide it to the property appraiser a • The amount of the ad valorem taxes the
reasonable time before the hearing, the evidence taxpayer admits in good faith to owe,
cannot be presented by the petitioner or accepted for • Less applicable discounts under s. 197.162,
consideration by the board or special magistrate. F.S.
Reasonableness shall be determined by whether the