PTO - Public Comments on Proposed Rules - Feb 6 2018 Public Hearing
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PUBLIC HEARING AGENDA
(If Requested in Writing)
Florida Department of Revenue
Property Tax Oversight
February 6, 2018, 10:00 a.m., EST
Building 2, Room 1221, Capital Circle Office Complex
2450 Shumard Oak Blvd., Tallahassee, FL
This meeting is open to the public.
Agenda Topics—Tuesday, February 6, 2018
CALL TO ORDER, OPENING REMARKS, MEETING
PROCEDURES
Moderator 5 minutes
NEW BUSINESS:
Discussion of the following proposed amended rules:
• Rule 12D-9.020, F.A.C., Exchange of Evidence
• Rule 12D-16.002, F.A.C., Index to Forms
o DR-486, Petition to the Value Adjustment Board –
Request for Hearing
o DR-486PORT, Petition to the Value Adjustment Board-
Transfer of Homestead Assessment Difference –
Request for Hearing
All
Interested
Parties
Not
limited
CLOSING COMMENTS Moderator 5 minutes
Handouts: The meeting agenda and draft rule text are on the Department’s
website at http://www.floridarevenue.com/rules.
Please submit comments and questions regarding this hearing to
DORPTO@floridarevenue.com.
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STATE OF FLORIDA
DEPARTMENT OF REVENUE
PROPERTY TAX OVERSIGHT PROGRAM
CHAPTER 12D-9, FLORIDA ADMINISTRATIVE CODE
REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN
ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE
FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS
AMENDING RULE 12D-9.020
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. The petitioner has the option of
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participating in an exchange of evidence with the property appraiser. If the petitioner chooses not
to participate in the evidence exchange, the petitioner may still present evidence for
consideration by the board or the special magistrate. However, under Section 194.034(1)(h),
F.S., as described in this section, 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 petitioner chooses to participate in an exchange of evidence with the property
appraiser, at least fifteen (15) days before the hearing, the petitioner shall provide the property
appraiser with a list and summary of evidence to be presented at the hearing accompanied by
copies of documentation to be presented at the hearing. 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.
(b) If the petitioner chooses to participate in an exchange of evidence with the property
appraiser and he or she shows good cause to the board clerk for not being able to meet the fifteen
(15) day requirement and the property appraiser is unwilling to agree to a different timing of the
exchange, the board clerk is authorized to reschedule the hearing to allow for the exchange of
evidence to occur.
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(2)(a) (c) No later than seven (7) days before the hearing, if 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 with a list and summary of evidence to be presented at the hearing, a summary of
evidence to be presented by witnesses, and accompanied by 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. (d) 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 as described
in paragraph (1)(a), to the property appraiser at least fifteen (15) days prior to the hearing
pursuant to paragraph (2)(a), the property appraiser need not provide the information to the
petitioner as described in subsection (2). to the petitioner pursuant to paragraph (2)(c) .
(b) If the property appraiser does not provide the information to the petitioner within the time
required by paragraph (2)(b)(c), 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 in subsection
(2) 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
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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: summary: The summaries of evidence to be
presented by witnesses for the petitioner and the property appraiser under this rule section
summary pursuant to subsection (2) 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) through (9) No change.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) 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, _______.
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STATE OF FLORIDA
DEPARTMENT OF REVENUE
PROPERTY TAX OVERSIGHT PROGRAM
CHAPTER 12D-16, FLORIDA ADMINISTRATIVE CODE
ADMINISTRATION OF FORMS
PROPOSED AMENDMENTS TO RULE 12D-16.002, F.A.C.
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) through (25) No change.
(26)(a) DR-486 Petition to The Value Adjustment Board – Request for Hearing (r. xx/xx 01/17) xx/xx 01/17
https://www.flrules.org/Gateway/reference.asp?No=Ref-07710
https://www.flrules.org/Gateway/reference.asp?No=Ref-
(26)(b) through (26)(d) No change.
(26)(e) DR-486PORT Petition to The Value Adjustment Board – Transfer of Homestead Assessment xx/xx 01/17
Difference – Request for Hearing (r. xx/xx 01/17)
https://www.flrules.org/Gateway/reference.asp?No=Ref-07714
https://www.flrules.org/Gateway/reference.asp?No=Ref-
(26)(f) through (61) No change.
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, 196.075, 196.095, 196.101, 196.102, 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
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FS. History–New 10-12-76, Amended 4-11-80, 9-17-80, 5-17-81, 1-18-82, 4-29-82, Formerly 12D-16.02, 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, .
DR-486
R. xx/xx
Rule 12D-16.002
F.A.C.
Eff. xx/xx
PETITION TO THE VALUE ADJUSTMENT BOARD
REQUEST FOR HEARING
Section 194.011, Florida Statutes
You have the right to an informal conference with the property appraiser. This conference is not required and does not
change your filing due date. You can present facts that support your claim and the property appraiser can present facts
that support the correctness of the assessment. To request a conference, contact your county property appraiser.
For portability of homestead assessment difference, use Form DR-486PORT. For deferral or penalties, use DR-486DP.
COMPLETED BY CLERK OF THE VALUE ADJUSTMENT BOARD (VAB)
Petition # County Tax year 20 Date received
COMPLETED BY THE PETITIONER
PART 1. Taxpayer Information
Taxpayer name Representative
Mailing address
for notices
Parcel ID and
physical address or
TPP account #
Phone Email
The standard way to receive information is by US mail. If possible, I prefer to recei ve information by email fax.
I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any
documents that support my statement.
I will not attend the hearing but would like my evidence considered. (In this instance only, you must submit duplicate copies of
your evidence to the value adjustment board clerk. Florida law allows the property appraiser to cross examine or object to your
evidence. The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.)
Type of Property
Commercial
Res. 1-4 units
Res. 5+ units
Industrial and miscellaneous
Agricultural or classified use
High-water recharge
Vacant lots and acreage
Historic, commercial or nonprofit
Business machinery, equipment
PART 2. Reason for Petition Check one. If more than one, file a separate petition.
Real property value
Denial of classification
Parent/grandparent reduction
Property was not substantially complete on January 1
Tangible personal property value (You must have timely filed a
return required by s.193.052. (s.194.034, F.S.))
Denial of exemption Select or enter type:
Denial for late filing of exemption or classification
(Include a date-stamped copy of application.)
Qualifying improvement (s. 193.1555(5), F.S.) or change of
ownership or control (s. 193.155(3), 193.1554(5), or
193.1555(5), F.S.)
Check here if this is a joint petition. Attach a list of parcels or accounts with the property appraiser’s determination that
they are substantially similar. (s. 194.011(3)(e), (f), and (g), F.S.)
Enter the time (in minutes) you think you need to present your case. Most hearings take 15 minutes. The VAB is not bound
by the requested time. For single joint petitions for multiple parcels or accounts, provide the time needed for the entire group.
My witnesses or I will not be available to attend on specific dates. I have attached a list of dates.
You have the right to exchange evidence with the property appraiser. To initiate the exchan ge, 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 conf idential 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 thi s
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 propert y
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
DR-486
R. xx/xx
Page 3
INFORMATION FOR THE TAXPAYER
Keep this information for your files. Do not return this page to the VAB clerk.
Informal Conference with Property Appraiser
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
assessment. To request a conference, contact your
county property appraiser.
PART 1. Taxpayer Information
If you will not attend the hearing but would like your
evidence considered, you must submit two copies of
your evidence to the VAB clerk before the hearing.
The property appraiser may respond or object to your
evidence. The ruling will occur under the same
statutory guidelines as if you were present.
The information in this section will be used by the VAB
clerk to contact you regarding this petition.
PART 2. Petition Information and Hearing
Provide the time you think you will need on page 1. The
VAB is not bound by the requested time.
Exchange of Evidence Rule 12D-9.020(1)(a)-(c),
F.A.C.:
(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.
If you provide this evidence and make a written
request for the property appraiser’s evidence, the
property appraiser must give you his or her evidence
at least seven days before the hearing.
At the hearing, you have the right to have witnesses
sworn.
ADDITIONAL INFORMATION
Required Partial Payment of Taxes (Section
194.014, F.S.)
You are required to make a partial payment of taxes if
you have a VAB petition pending on or after the
payment delinquency date (normally April 1, following
the assessment year under review). If the required
partial payment is not made before the delinquency
date, the VAB will deny your petition. The last day to
make a partial payment before the delinquency date is
generally March 31. Review your tax bill or contact your
tax collector to determine your delinquency date.
You should be aware that even if a special magistrate’s
recommended decision has been issued, a partial
payment is still required before the delinquency date. A
special magistrate’s recommended decision is not a
final decision of the VAB. A partial payment is not
required only if the VAB makes a final decision on your
petition before April 1. The payment amount depends
on the type of petition filed on the property. The partial
payment requirements are summarized below.
Value Appeals:
For petitions on the value of property and
portability, the payment must include:
* All of the non-ad valorem assessments, and
* A partial payment of at least 75 percent of
the ad valorem taxes,
* Less applicable discounts under s. 197.162,
F.S.
Other Assessment Appeals:
For petitions on the denial of a classification or
exemption, or based on an argument that the
property was not substantially complete on
January 1, the payment must include:
• All of the non-ad valorem assessments, and
• The amount of the ad valorem taxes the
taxpayer admits in good faith to owe,
• Less applicable discounts under s. 197.162,
F.S.
DR-486PORT
R. xx/xx
Rule 12D-16.002
F.A.C.
Eff. xx/xx
PETITION TO THE VALUE ADJUSTMENT BOARD
TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE
REQUEST FOR HEARING
You have the right to an informal conference with the property appraiser. This conference is not required and does not
change your filing due date. You can present facts that support your claim and the property appraiser can present facts that
support the correctness of the assessment. To request a conference, contact your county property appraiser.
COMPLETED BY THE CLERK OF THE VALUE ADJUSTMENT BOARD (VAB)
Petition # County Tax year 20 Date received
COMPLETED BY THE PETITIONER
PART 1. Taxpayer Information
Taxpayer name Representative
Mailing
address
for notices
Email
Phone
The standard way to receive information is by US mail. If possible, I prefer to recei ve information by email fax.
I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any
documents that support my statement.
I will not attend the hearing but would like my evidence considered. In this instance only, you must submit duplicate copies
of your evidence to the value adjustment board clerk. Florida law allows the property appraiser to cross examine or object to
your evidence. The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.
PREVIOUS HOMESTEAD NEW HOMESTEAD
Parcel ID
Physical
address
County
PART 2. Reason for Petition Check all that apply.
I was denied the transfer of the assessment difference from my previous homestead to my new homestead.
I disagree with the assessment difference calculated by the property appraiser for transfer to my new homestead.
I believe the amount that should be transferred is: $
I filed late with the property appraiser for the transfer of my homestead assessment difference. Late-filed homestead
assessment difference petitions must include a copy of the application filed with, and date-stamped by, the property appraiser.
My previous homestead is in a different county. I am appealing action of the property appraiser in that county.
Enter the time (in minutes) you will need to present your case. Most hearings take 15 minutes. The VAB is not bound by
the requested time.
There are specific dates my witnesses or I will not be available to attend. I have attached a list of dates.
You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your
evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the
property appraiser's evidence. At the hearing, you have the right to have witnesses sworn.
You have the right, regardless of whether you initiate the evidence exchange, to receive from the property appraiser a
copy of your property record card containing information relevant to the computation of your current assessment, with
confidential information redacted. When the property appraiser receives the petition, he or she will either send the
property record card to you or notify you how to obtain it online.
Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and accepted it, they will assign
a number, send you a confirmation, and give a copy to the property appraiser. Unless the person filing the petition is
completing part 4, the taxpayer must sign the petition in part 3. Alternatively, the taxpayer’s written authorization or power
of attorney must accompany the petition at the time of filing with the signature of the person filing the petition in part 5 (s.
194.011(3), F.S.). Please complete one of the signatures below.
This petition does not authorize the consideration or adjustment of
the just, assessed, or taxable value of the previous homestead.
DR-486PORT
R. 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
DR-486PORT
R. xx/xx
Page 3
INFORMATION FOR THE TAXPAYER
Keep this information for your files. Do not return this page to the VAB clerk.
Informal Conference with Property Appraiser
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
assessment. To request a conference, contact your
county property appraiser.
PART 1. Taxpayer Information
If you will not attend the hearing but would like your
evidence considered, you must submit two copies of
your evidence to the VAB clerk before the hearing.
The property appraiser may respond or object to your
evidence. The ruling will occur under the same
statutory guidelines as if you were present.
The information in this section will be used by the VAB
clerk to contact you regarding this petition.
PART 2. Petition Information and Hearing
Provide the time you think you will need on page 1. The
VAB is not bound by the requested time.
Exchange of Evidence Rule 12D-9.020(1)(a)-(c),
F.A.C.:
(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.
If you provide this evidence and make a written
request for the property appraiser’s evidence, the
property appraiser must give you his or her evidence
at least seven days before the hearing.
At the hearing, you have the right to have witnesses
sworn.
ADDITIONAL INFORMATION
Required Partial Payment of Taxes (Section
194.014, F.S.)
You are required to make a partial payment of taxes if
you have a VAB petition pending on or after the
payment delinquency date (normally April 1, following
the assessment year under review). If the required
partial payment is not made before the delinquency
date, the VAB will deny your petition. The last day to
make a partial payment before the delinquency date is
generally March 31. Review your tax bill or contact your
tax collector to determine your delinquency date.
You should be aware that even if a special magistrate’s
recommended decision has been issued, a partial
payment is still required before the delinquency date. A
special magistrate’s recommended decision is not a
final decision of the VAB. A partial payment is not
required only if the VAB makes a final decision on your
petition before April 1. The payment amount depends
on the type of petition filed on the property. The partial
payment requirements are summarized below.
Value Appeals:
For petitions on the value of property and
portability, the payment must include:
* All of the non-ad valorem assessments, and
* A partial payment of at least 75 percent of
the ad valorem taxes,
* Less applicable discounts under s. 197.162,
F.S.
Other Assessment Appeals:
For petitions on the denial of a classification or
exemption, or based on an argument that the
property was not substantially complete on
January 1, the payment must include:
• All of the non-ad valorem assessments, and
• The amount of the ad valorem taxes the
taxpayer admits in good faith to owe,
• Less applicable discounts under s. 197.162,
F.S.