DOR Uniform Policies & Procedures Manual (Revised 11/2022) Uniform Policies
and Procedures Manual
for
Value Adjustment Boards
W
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FLORIDA
Florida Department of Revenue
September 2022
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
Introduction
The Uniform Policies and Procedures Manual is available on the Department's website
at http://floridarevenue.com/property/Pages/VAB.aspx and should be available on the
board clerks' existing websites. Clerks may provide a working link to the manual on
the Department's website to satisfy this requirement.
Statutory Requirements:
Section 194.011(5)(b), Florida Statutes, states:
(b) The department shall develop a uniform policies and procedures manual that shall
be used by value adjustment boards, special magistrates, and taxpayers in
proceedings before value adjustment boards. The manual shall be made available, at
a minimum, on the department's website and on the existing websites of the clerks of
circuit courts.
Rules and Forms:
The Department's rules and forms for value adjustment boards include:
1. Rule Chapter 12D-9, Florida Administrative Code (F.A.C.), and accompanying forms.
2. Rule Chapter 12D-10, F.A.C.
Rule Chapter 12D-9, F.A.C., is the primary component of the Uniform Policies and
Procedures Manual. Value adjustment boards,board clerks, taxpayers, property
appraisers, and tax collectors are required to follow these rules, as stated in sections
195.027(1) and 194.011(5)(b), Florida Statutes.
The Uniform Policies and Procedures Manual contains:
1. Rule Chapters 12D-9 and 12D-10, F.A.C.
2. Provisions in Florida Statutes that govern value adjustment board procedures
with the rights of taxpayers
3. Forms used in the value adjustment board process
4. A notice regarding case law
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Uniform Policies and Procedures Manual for Value Adjustment Boards
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Other sets of documents for use with the Uniform Policies and Procedures
Manual:
1. Other Legal Resources Including Statutory Criteria
This set of compiled documents contains parts of the Florida Constitution, Florida
Statutes, and Florida Administrative Code that are substantive criteria for the
production of original assessments, including exemptions, classifications, and
deferrals.
2. Reference Materials Including Guidelines
This set of compiled documents contains
Taxpayer brochure
Checklists
General description and internet links to:
The Department's training for value adjustment boards and special
magistrates;
The Florida Real Property Appraisal Guidelines;
The Florida Tangible Personal Property Appraisal Guidelines;
The Florida Classified Use Valuation Guidelines for Agricultural Property;
and
Florida Attorney General Opinions, Government in the Sunshine Manual,
PTO Bulletins and Advisements, and other reference materials.
These materials are not part of the Uniform Policies and Procedures Manual. Each of these
sets of documents contains an introduction that provides orientation on the authority,
content, and use of that respective set.
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IMPORTANT NOTE ABOUT CASE LAW
In 2009, the Legislature amended section 194.301, F.S., and created section 194.3015, F.S.
The amendment and new statutory section addresses the use of case law in administrative
reviews of assessments. Value adjustment boards and appraiser special magistrates should
use case law in conjunction with legal advice from the board legal counsel.
"The provisions of this subsection preempt any prior case law that is inconsistent
with this subsection." See section 194.301(1), F.S.
"It is the express intent of the Legislature that a taxpayer shall never have the burden
of proving that the property appraiser's assessment is not supported by any
reasonable hypothesis of a legal assessment. All cases establishing the every-
reasonable-hypothesis standard were expressly rejected by the Legislature on the
adoption of chapter 97-85, Laws of Florida. It is the further intent of the Legislature
that any cases published since 1997 citing the every-reasonable-hypothesis standard
are expressly rejected to the extent that they are interpretative of legislative intent."
See section 194.3015(1), F.S.
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Contents
Florida Administrative Code
Chapter 12D-9 Requirements for Value Adjustment Boards in Administrative
Reviews; Uniform Rules of Procedure for Hearings Before Value
Adjustment Boards ..... 1
Chapter 12D-10 Value Adjustment Board ..... 53
Florida Statutes
Chapter 194 Administrative and Judicial Review of Property Taxes (Excerpt) .. 54
Chapter 286 Public Business: Miscellaneous Provisions (Excerpt) ..... 65
VAB Related Forms Prescribed by the Department of Revenue ..... 70
NOTE: These forms are included in numerical order starting at page 80 of this manual. The Table of
Contents below contains groupings of the forms by users.
Individual forms are available for download from:
http://floridarevenue.com/property/Pages/Forms.aspx
Taxpayers/Petitioners Complete and File with the VAB Clerk
DR-485WI Value Adjustment Board-Withdrawal of Petition
DR-486 Petition to the Value Adjustment Board- Request for Hearing
DR-486A Written Authorization for Representation Before the Value Adjustment
Board
DR-486DP Petition to the Value Adjustment Board -Tax Deferral
or Penalties - Request for Hearing
DR-486MU Attachment to a Value Adjustment Board Petition for Multiple
Parcels and Accounts
DR-486P0A Power of Attorney for Representation Before the Value Adjustment
Board
DR-486PORT Petition to the Value Adjustment Board- Transfer of Homestead
Assessment Difference - Request for Hearing
Miscellaneous Forms for Use by VAB Clerks
DR-481 Value Adjustment Board-Notice of Hearing
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DR-485WCN Value Adjustment Board- Clerk's Notice
DR-486XC0 Cross-County Notice of Appeal and Petition -
Transfer of Homestead Assessment Difference
DR-488 Certification of the Value Adjustment Board
DR-488P Initial Certification of the Value Adjustment Board
DR-529 Notice Tax Impact of Value Adjustment Board
Decision Forms
DR-485D Decision of Value Adjustment Board, Denial for Non-Payment
DR-485M Notice of Decision of the Value Adjustment Board
DR-485R Value Adjustment Board - Remand to Property Appraiser
DR-485V Decision of the Value Adjustment Board - Value Petition
DR-485XC Decision of the Value Adjustment Board- Exemption,
Classification, Assessment Difference Transfer, Change of
Ownership or Control, or Qualifying Improvement Petition
Property Appraiser and Tax Collector Notices to Taxpayers
DR-474 Notice of Proposed Property Taxes
DR-474M Amended Notice of Proposed Property Taxes
DR-474N Notice of Proposed Property Taxes and Proposed or Adopted
Non-Ad Valorem Assessments
DR-490 Notice of Disapproval of Application for Property Tax Exemption
or Classification by the County Property Appraiser
DR-490PORT Notice of Denial of Transfer of Homestead
Assessment Difference
DR-571A Disapproval of Application for Tax Deferral - Homestead,
Affordable Rental Housing, or Working Waterfront
Property Appraiser Notices
DR-493 Adjustments Made to Recorded Selling Prices or Fair Market Value in
Arriving at Assessed Value
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FLORIDA ADMINISTRATIVE CODE 12D-9.013 Organizational Meeting of the
CHAPTER 12D-9 Value Adjustment Board
12D-9.014 Prehearing Checklist
REQUIREMENTS FOR VALUE
ADJUSTMENT BOARDS IN PART II
ADMINISTRATIVE REVIEWS; PETITIONS; REPRESENTATION OF THE
UNIFORM RULES OF PROCEDURE TAXPAYER; SCHEDULING AND
FOR HEARINGS BEFORE VALUE NOTICE OF A HEARING; EXCHANGE
ADJUSTMENT BOARDS OF EVIDENCE; WITHDRAWN OR
SETTLED PETITIONS; HEARING
PART I PROCEDURES; DISQUALIFICATION OR
TAXPAYER RIGHTS, INFORMAL RECUSAL; EX PARTE
CONFERENCE PROCEDURES, COMMUNICATION PROHIBITION;
DEFINITIONS; COMPOSITION OF THE RECORD OF THE PROCEEDING,
VALUE ADJUSTMENT BOARD; PETITIONS ON TRANSFER OF
APPOINTMENT OF THE CLERK; "PORTABILITY" ASSESSMENT
APPOINTMENT OF LEGAL COUNSEL DIFFERENCE; REMANDING
TO THE BOARD; APPOINTMENT OF ASSESSMENTS; RECOMMENDED
SPECIAL MAGISTRATES DECISIONS; CONSIDERATION AND
ADOPTION OF RECOMMENDED
12D-9.001 Taxpayer Rights in Value DECISIONS; FINAL DECISIONS;
Adjustment Board Proceedings FURTHER JUDICIAL PROCEEDINGS
12D-9.002 Informal Conference Procedures
12D-9.003 Definitions 12D-9.015 Petition; Form and Filing Fee
12D-9.004 Composition of the Value 12D-9.016 Filing and Service
Adjustment Board 12D-9.017 Ex Parte Communication
12D-9.005 Duties of the Board Prohibition
12D-9.006 Clerk of the Value Adjustment 12D-9.018 Representation of the Taxpayer
Board 12D-9.019 Scheduling and Notice of a
12D-9.007 Role of the Clerk of the Value Hearing
Adjustment Board 12D-9.020 Exchange of Evidence
12D-9.008 Appointment of Legal Counsel to 12D-9.021 Withdrawn or Settled Petitions;
the Value Adjustment Board Petitions Acknowledged as
12D-9.009 Role of Legal Counsel to the Correct; Non Appearance;
Board Summary Disposition of Petitions
12D-9.010 Appointment of Special 12D-9.022 Disqualification or Recusal of
Magistrates to the Value Special Magistrates or Board
Adjustment Board Members
12D-9.011 Role of Special Magistrates to the 12D-9.023 Hearings Before Board or Special
Value Adjustment Board Magistrates
12D-9.012 Training of Special Magistrates, 12D-9.024 Procedures for Commencement of
Value Adjustment Board a Hearing
Members and Legal Counsel 12D-9.025 Procedures for Conducting a
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Hearing; Presentation of
Evidence; Testimony of
Witnesses
12D-9.026 Procedures for Conducting a
Hearing by Electronic Media
12D-9.027 Process of Administrative Review
12D-9.028 Petitions on Transfer of
"Portability" Assessment
Difference
12D-9.029 Procedures for Remanding Value
Assessments to the Property
Appraiser
12D-9.030 Recommended Decisions
12D-9.031 Consideration and Adoption of
Recommended Decisions of Special
Magistrates by Value Adjustment
Boards in Administrative Reviews
12D-9.032 Final Decisions
12D-9.033 Further Judicial Proceedings
12D-9.034 Record of the Proceeding
12D-9.035 Duty of Clerk to Prepare and
Transmit Record
12D-9.036 Procedures for Petitions on
Denials of Tax Deferrals
PART III
UNIFORM CERTIFICATION OF
ASSESSMENT ROLLS
12D-9.037 Certification of Assessment Rolls
12D-9.038 Public Notice of Findings and
Results of Value Adjustment
Board
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PART I (f) The right, regardless of whether the
TAXPAYER RIGHTS; INFORMAL petitioner initiates the evidence exchange, to
CONFERENCE PROCEDURES; receive from the property appraiser a copy of
DEFINITIONS; COMPOSITION OF the current property record card containing
THE VALUE ADJUSTMENT BOARD; information relevant to the computation of the
APPOINTMENT OF THE CLERK; current assessment, with confidential
APPOINTMENT OF information redacted. This includes the right
LEGAL COUNSEL TO THE BOARD; to receive such property record card when the
APPOINTMENT OF SPECIAL property appraiser receives the petition from
MAGISTRATES the board clerk, at which time the property
appraiser will either send the property record
12D-9.001 Taxpayer Rights in Value card to the petitioner or notify the petitioner
Adjustment Board Proceedings. how to obtain it online;
(1) Taxpayers are granted specific rights (g) The right to be sent prior notice of the
by Florida law concerning value adjustment date for the hearing of the taxpayer's petition
board procedures. by the value adjustment board and the right to
(2) These rights include: the hearing within a reasonable time of the
(a) The right to be notified of the scheduled hearing;
assessment of each taxable item of property (h) The right to reschedule a hearing a
in accordance with the notice provisions set single time for good cause, as described in
out in Florida Statutes for notices of this chapter;
proposed property taxes; (i) The right to be notified of the date of
(b) The right to request an informal certification of the county's tax rolls;
conference with the property appraiser (j) The right to represent himself or herself
regarding the correctness of the assessment or to be represented by another person who is
or to petition for administrative or judicial authorized by the taxpayer to represent the
review of property assessments. An informal taxpayer before the board;
conference with the property appraiser is not (k) The right, in counties that use special
a prerequisite to filing a petition for magistrates, to a hearing conducted by a
administrative review or an action for judicial qualified special magistrate appointed and
review; scheduled for hearings in a manner in which
(c) The right to file a petition on a form the board, board attorney, and board clerk do
provided by the county that is substantially not consider any assessment reductions
the same as the form prescribed by the recommended by any special magistrate in
department or to file a petition on the form the current year or in any previous year;
provided by the department for this purpose; (1) The right to have evidence presented
(d) The right to state on the petition the and considered at a public hearing or at a time
approximate time anticipated by the taxpayer when the petitioner has been given reasonable
to present and argue his or her petition before notice;
the board; (m) The right to have witnesses sworn and
(e) The right to authorize another person to cross-examine the witnesses;
to file a board petition on the taxpayer's (n) The right to be issued a timely written
property assessment; decision within 20 calendar days of the last
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day the board is in session pursuant to Section (2) The property appraiser or a member
194.034, F.S., by the value adjustment board of his or her staff shall confer with the
containing findings of fact and conclusions of taxpayer regarding the correctness of the
law and reasons for upholding or overturning assessment.
the determination of the property appraiser or (3) At the conference, the taxpayer shall
tax collector; present facts that he or she considers
(o) The right to advertised notice of all supportive of changing the assessment and
board actions, including appropriate narrative the property appraiser or his or her
and column descriptions, in brief and representative shall present facts that the
nontechnical language; property appraiser considers to be supportive
(p) The right to bring an action in circuit of the assessment.
court to appeal a value adjustment board (4) The request for an informal
valuation decision or decision to disapprove a conference is not a prerequisite to
classification, exemption, portability administrative or judicial review of property
assessment difference transfer, or to deny a assessments. Requesting or participating in
tax deferral or to impose a tax penalty; an informal conference does not extend the
(q) The right to have federal tax petition filing deadline. A taxpayer may file
information, ad valorem tax returns, social a petition while seeking an informal
security numbers, all financial records conference in order to preserve his or her
produced by the taxpayer and other right to an administrative hearing.
confidential taxpayer information, kept Rulemaking Authority 194.011(5), 194.034(1),
confidential; and, 195.027(1), 213.06(1) FS. Law Implemented
(r) The right to limiting the property 194.011, 213.05 FS. History—New 3-30-10.
appraiser's access to a taxpayer's records to 12D-9.003 Definitions.
only those instances in which it is determined (1) "Agent" means any person who is
that such records are necessary to determine authorized by the taxpayer to file a petition
either the classification or the value of taxable
non-homestead property. with the board and represent the taxpayer in
Rulemaking Authority 194.011(5), 194.034(1), board proceedings on the petition. The term
195.027(1), 213.06(1) FS. Law Implemented "agent" means the same as the term
192.0105, 193.074, 194.011, 194.013, 194.015, "representative."
194.032, 194.034, 194.035, 194.036, 194.301, (2) "Board" means the local value
195.002, 195.027, 195.084, 196.151, 196.193, adjustment board.
196.194 FS. History—New 3-30-10, Amended 9-19- (3) "Clerk" means the clerk of the local
17. value adjustment board.
12D-9.002 Informal Conference (4) "Department,"unless otherwise
Procedures. designated, means the Department of
(1) Any taxpayer who objects to the Revenue.
assessment placed on his or her property, (5) "Hearing"means any hearing relating
including the assessment of homestead to a petition before a value adjustment board
property at less than just value, shall have the or special magistrate, regardless of whether
right to request an informal conference with the parties are physically present or
telephonic or other electronic media is used
the property appraiser.
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to conduct the hearing, but shall not include a (b) One member of the school board of
proceeding to act upon, consider or adopt the county, elected by the school board from
special magistrates' recommended decisions among its members; and
at which no testimony or comment is taken (c) Two citizen members:
or heard from a party. 1. One who owns homestead property in
(6) "Petition" means a written request for the county appointed by the county's
a hearing, filed with a board by a taxpayer or governing body;
an authorized person. A petition is subject to 2. One who owns a business that
format and content requirements, as provided occupies commercial space located within the
in Rule 12D-9.015, F.A.C. The filing of a school district appointed by the school board
petition is subject to timing requirements, as of the county. This person must, during the
provided in this rule chapter. entire course of service, own a commercial
(7) "Petitioner"means the taxpayer or the enterprise, occupation, profession, or trade
person authorized by the taxpayer to file a conducted from a commercial space located
petition on the taxpayer's behalf and within the school district and need not be the
represent the taxpayer in board proceedings sole owner.
on the petition. 3. Citizen members must not be:
(8) "Representative" means any person a. A member or employee of any taxing
who is authorized by the taxpayer to file a authority in this state;
petition with the board and represent the b. A person who represents property
taxpayer in board proceedings on the petition. owners, property appraisers, tax collectors,
The term "representative" means the same as or taxing authorities in any administrative or
the term "agent." judicial review of property taxes.
(9) "Taxpayer" means the person or other 4. Citizen members shall be appointed in
legal entity in whose name property is a manner to avoid conflicts of interest or the
assessed, including an agent of a timeshare appearance of conflicts of interest.
period titleholder, and includes exempt (2)(a) Each elected member of the value
owners of property, for purposes of this adjustment board shall serve on the board
chapter. until he or she is replaced by a successor
Rulemaking Authority 194.011(5), 194.034(1), elected by his or her respective governing
195.027(1), 213.06(1) FS. Law Implemented body or school board or is no longer a
192.001, 194.011, 194.013, 194.015, 194.032, member of the governing body or school
194.034, 195.022 FS. History—New 3-30-10, board of the county.
Amended 9-19-17.
(b) When an elected member of the
12D-9.004 Composition of the Value value adjustment board ceases being a
Adjustment Board. member of the governing body or school
(1) Every county shall have a value board whom he or she represents, that
adjustment board which consists of: governing body or school board must elect a
(a) Two members of the governing body replacement.
of the county, elected by the governing body (c) When the citizen member of the value
from among its members, one of whom shall adjustment board appointed by the governing
be elected as the chair of the value adjustment body of the county is no longer an owner of
board; homestead property within the county, the
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governing body must appoint a replacement.
(d) When the citizen member appointed 12D-9.005 Duties of the Board.
by the school board is no longer an owner of (1)(a) The value adjustment board shall
a business occupying commercial space meet not earlier than 30 days and not later
located within the school district, the school than 60 days after the mailing of the notice
board must appoint a replacement. provided in Section 194.011(1), F.S.;
(3)(a) At the same time that it selects a however, no board hearing shall be held
primary member of the value adjustment before approval of all or any part of the
board, the governing body or school board county's assessment rolls by the Department
may select an alternate to serve in place of of Revenue. The board shall meet for the
the primary member as needed. The method following purposes:
for selecting alternates is the same as that 1. Hearing petitions relating to
for selecting the primary members. assessments filed pursuant to Section
(b) At any time during the value 194.011(3), F.S.;
adjustment board process the chair of the 2. Hearing complaints relating to
county governing body or the chair of the homestead exemptions as provided for under
school board may appoint a temporary Section 196.151,F.S.;
replacement for its elected member of the 3. Hearing appeals from exemptions
value adjustment board or for a citizen denied, or disputes arising from exemptions
member it has appointed to serve on the value granted, upon the filing of exemption
adjustment board. applications under Section 196.011, F.S.;
(4)(a) To have a quorum of the value 4. Hearing appeals concerning ad
adjustment board, the members of the board valorem tax deferrals and classifications, or
who are present must include at least: 5. Hearing appeals from determinations
1. One member of the governing body of that a change of ownership under Section
the county; 193.155(3), F.S., a change of ownership or
2. One member of the school board; and control under Section 193.1554(5), F.S. or
3. One of the two citizen members. 193.1555(5), F.S., or a qualifying
(b) The quorum requirements of Section improvement under Section 193.1555(5),
194.015, F.S., may not be waived by anyone, F.S., has occurred.
including the petitioner. (b) The board may not meet earlier than
(5) The value adjustment board cannot July 1 to hear appeals pertaining to the denial
hold its organizational meeting until all of exemptions, agricultural and high-water
members of the board are appointed, even if recharge classifications, classifications as
the number and type of members appointed historic property used for commercial or
are sufficient to constitute a quorum. If certain nonprofit purposes, and deferrals.
board legal counsel has not been previously (c) The board shall remain in session
appointed for that year, such appointment until its duties are completed concerning all
must be the first order of business. assessment rolls or parts of assessment rolls.
Rulemaking Authority 194.011(5), 194.034(1), The board may temporarily recess, but shall
195.027(1), 213.06(1) FS. Law Implemented reconvene when necessary to hear petitions,
194.011, 194.015 FS. History—New 3-30-10, complaints, or appeals and disputes filed upon
Amended 9-19-17.
the roll or portion of the roll when approved.
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The board shall make its decisions timely so impact.
that the board clerk may observe the (3) The board must ensure that all
requirement that such decisions shall be board meetings are duly noticed under
issued within 20 calendar days of the last day Section 286.011, F.S., and are held in
the board is in session pursuant to Section accordance with the law.
194.034,F.S. (4) Other duties of value adjustment
(2)(a) Value adjustment boards may have boards are set forth in other areas of Florida
additional internal operating procedures, not law. Value adjustment boards shall perform
rules, that do not conflict with, change, all duties required by law and shall abide by
expand, suspend, or negate the rules adopted all limitations on their authority as provided
in this rule chapter or other provisions of by law.
law, and only to the extent indispensable (5)Failure on three occasions with
for the efficient operation of the value respect to any single tax year for the board
adjustment board process. The board may to convene at the scheduled time of
publish fee schedules adopted by the board. meetings of the board is grounds for
(b) These internal operating procedures removal from office by the Governor for
may include methods for creating the neglect of duties.
verbatim record, provisions for parking by Rulemaking Authority 194.011(5), 194.034(1),
participants, assignment of hearing rooms, 195.027(1), 213.06(1) FS. Law Implemented
compliance with the Americans with 192.0105, 194.011, 194.015, 194.032, 194.034,
194.035, 194.037 FS. History New 3-30-10,
Disabilities Act, and other ministerial type Amended 9-19-17.
procedures.
(c) The board shall not provide notices 12D-9.006 Clerk of the Value
or establish a local procedure instructing Adjustment Board.
petitioners to contact the property appraiser's (1) The clerk of the governing body of
or tax collector's office or any other agency the county shall be the clerk of the value
with questions about board hearings or adjustment board.
procedures. The board, board legal counsel, (2) The board clerk may delegate the
board clerk, special magistrate or other board day to day responsibilities for the board to
representative shall not otherwise enlist the a member of his or her staff, but is ultimately
property appraiser's or tax collector's office responsible for the operation of the board.
to perform administrative duties for the board. Rulemaking Authority 194.011(5), 194.034(1),
Personnel performing any of the board's 195.027(1), 213.06(1) FS. Law Implemented 28.12,
duties shall be independent of the property 192.001, 194.011, 194.015, 194.032, 213.05 FS.
appraiser's and tax collector's office. This History—New 3-30-10.
section shall not prevent the board clerk or
12D-9.007 Role of the Clerk of the Value
personnel performing board duties from
referring petitioners to the property appraiser Adjustment Board.
or tax collector for issues within the (1) It is the board clerk's responsibility to
responsibility of the property appraiser or tax verify through board legal counsel that the
collector. This section shall not prevent the value adjustment board meets all of the
property appraiser from providing data to requirements for the organizational meeting
assist the board clerk with the notice of tax before the board or special magistrates hold
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hearings. If the board clerk determines that provided in the board clerk's notice of
any of the requirements were not met, he or incomplete petition.
she shall contact the board legal counsel or (7) In counties with a population of more
the chair of the board regarding such than 75,000, the board clerk shall provide
deficiencies and cancel any scheduled notification annually to qualified individuals
hearings until such time as the requirements or their professional associations of
are met. opportunities to serve as special magistrates.
(2) The board clerk shall make petition (8) The board clerk shall ensure public
forms available to the public upon request. notice of and access to all hearings. Such
(3) The board clerk shall receive and notice shall contain a general description of
acknowledge completed petitions and the locations, dates, and times hearings are
promptly furnish a copy of all completed and being scheduled. This notice requirement
timely filed petitions to the property appraiser may be satisfied by making such notice
or tax collector. Alternatively, the property available on the board clerk's website.
appraiser or the tax collector may obtain the Hearings must be conducted in facilities that
relevant information from the board clerk are clearly identified for such purpose and are
electronically. freely accessible to the public while hearings
(4) The board clerk shall prepare a are being conducted. The board clerk shall
schedule of appearances before the board assure proper signage to identify such
based on petitions timely filed with him or facilities.
her. If the petitioner has indicated on the (9) The board clerk shall schedule
petition an estimate of the amount of time he hearings to allow sufficient time for evidence
or she will need to present and argue the to be presented and considered and to allow
petition, the board clerk must take this for hearings to begin at their scheduled time.
estimate into consideration when scheduling The board clerk shall advise the chair of the
the hearing. board if the board's tentative schedule for
(5) No less than 25 calendar days prior to holding hearings is insufficient to allow for
the day of the petitioner's scheduled proper scheduling.
appearance before the board, the board clerk (10) The board clerk shall timely notify
must notify the petitioner of the date and time the parties of the decisions of the board so that
scheduled for the appearance. The board clerk such decisions shall be issued within 20
shall simultaneously notify the property calendar days of the last day the board is in
appraiser or tax collector. session pursuant to Section 194.034,F.S., and
(6) If an incomplete petition, which shall otherwise notify the property appraiser
includes a petition not accompanied by the or tax collector of such decision. Notification
required filing fee, is received within the time of the petitioner must be by first class mail or
required, the board clerk shall notify the by electronic means as set forth in Section
petitioner and give the petitioner an 194.034(2) or 192.048, F.S. In counties using
opportunity to complete the petition within 10 special magistrates, the board clerk shall also
calendar days from the date notification is make available to both parties as soon as
mailed. Such petition shall be timely if practicable a copy of the recommended
completed and filed, including payment of the decision of the special magistrate by mail or
fee if previously unpaid within the time frame
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electronic means. No party shall have access provided in Section 193.116, F.S. The board
to decisions prior to any other party. clerk shall also publish any notice required by
(11) After the value adjustment board has Section 196.194, F.S.
decided all petitions, complaints, appeals and Rulemaking Authority 194.011(5), 194.034(1),
disputes, the board clerk shall make public 195.027(1), 213.06(1) FS. Law Implemented
notice of the findings and results of the board 192.048, 194.011, 194.013, 194.015, 194.032,
194.034, 194.035, 194.036, 195.022 FS. History—
in the manner prescribed in Section 194.037, New 3-30-10, Amended 6-14-16, 3-13-17, 9-19-17.
F.S., and by the department.
(12) The board clerk is the official record 12D-9.008 Appointment of Legal
keeper for the board and shall maintain a Counsel to the Value Adjustment Board.
record of the proceedings which shall consist (1) Each value adjustment board must
of: appoint private legal counsel to assist the
(a) All filed documents; board.
(b) A verbatim record of any hearing; (2) This legal counsel must be an
(c) All tangible exhibits and documentary attorney in private practice. The use of an
evidence presented; attorney employed by government is
(d) Any meeting minutes; and, prohibited. Counsel must have practiced law
(e) Any other documents or materials for over five years and meet the requirements
presented on the record by the parties or by of Section 194.015, F.S.
the board or special magistrate. (3) An attorney may represent more than
The record shall be maintained for four one value adjustment board.
years after the final decision has been (4) An attorney may represent a value
rendered by the board, if no appeal is filed in adjustment board, even if another member of
circuit court or for five years if an appeal is the attorney's law firm represents one of the
filed, or, if requested by one of the parties, enumerated parties so long as the
until the final disposition of any subsequent representation is not before the value
judicial proceeding relating to the property. adjustment board.
(13) The board clerk shall make available (5) Legal counsel should avoid conflicts
to the public copies of all additional internal of interest or the appearance of a conflict of
operating procedures and forms of the board interest in their representation.
or special magistrates described in Rule 12D- Rulemaking Authority 194.011(5), 194.034(1),
9.005, F.A.C., and shall post any such 195.027(1), 213.06(1) FS. Law Implemented
procedures and forms on the board clerk's 194.011, 194.015 FS. History New 3-30-10.
website, if any. Making materials available on
a website is sufficient; however, provisions 12D-9.009 Role of Legal Counsel to the
shall be made for persons that have hardship. Board.
Such materials shall be consistent with (1) The board legal counsel shall have
Department rules and forms. the responsibilities listed below consistent
(14) The board clerk shall provide with the provisions of law.
notification of appeals or value adjustment (a) The primary role of the board legal
board petitions taken with respect to property counsel shall be to advise the board on all
located within a municipality to the chief aspects of the value adjustment board review
executive officer of each municipality as process to ensure that all actions taken by the
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
board and its appointees meet the name, mailing address, telephone number,
requirements of law. fax number, and e-mail address, to the
(b) Board legal counsel shall advise the department by mail, fax, or e-mail to:
board in a manner that will promote and Department of Revenue
maintain a high level of public trust and Property Tax Oversight Program
confidence in the administrative review Attn.: Director
process. P. O. Box 3000
(c) The board legal counsel is not an Tallahassee,FL 32315-3000
advocate for either party in a value Fax Number: (850)488-9482
adjustment board proceeding, but instead Email Address:
ensures that the proceedings are fair and VAB@floridarevenue.com
consistent with the law. Rulemaking Authority 194.011(5), 194.034(1),
(d) Board legal counsel shall advise the 195.027(1), 213.06(1) FS. Law Implemented
board of the actions necessary for compliance 194.011, 194.015, 213.05 FS. History New 3-30-10.
with the law. 12D-9.010 Appointment of Special
(e) Board legal counsel shall advise the
board regarding: Magistrates to the Value Adjustment
1. Composition and quorum Board.
(1) In counties with populations of more
requirements; than 75,000, the value adjustment board shall
2. Statutory training and qualification
requirements for special magistrates and appoint special magistrates to take testimony
members of the board; and make recommendations on petitions filed
3. Legal requirements for recommended with the value adjustment board. Special
decisions and final decisions; magistrates shall be selected from a list
4. Public meeting and open government maintained by the board clerk of qualified
laws; and individuals who are willing to serve. When
5. Any other duties, responsibilities, appointing special magistrates, the board,
board attorney, and board clerk shall not
actions or requirements of the board
consistent with the laws of this state. consider any assessment reductions
(0 Board legal counsel shall review and recommended by any special magistrate in
the current year or in any previous year. The
respond to written complaints alleging
Process for review of complaints of bias,
noncompliance with the law by the board,
special magistrates, board clerk, and the prejudice, or conflict of interest regarding the
parties. actions of a special magistrate shall be as
The legal counsel shall send a copy of provided in subsection 12D-9.022(4), F.A.C.
the complaint along with the response to (2) In counties with populations of
the department. This section does not refer to 75,000 or less, the value adjustment board
routine requests for reconsideration, requests shall have the option of using special
for rescheduling, and pleadings and argument magistrates. The department shall make
available to such counties a list of qualified
in petitions. special magistrates.
(2) The board legal counsel shall, upon (3)A person does not have to be a resident
appointment, send his or her contact of the county in which he or she serves as a
information, which shall include his or her
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
special magistrate. completed board training provided by the
(4)The special magistrate must meet the department including the examination, may
following qualifications: serve as a special magistrate. A real property
(a) A special magistrate must not be an valuation special magistrate must be certified
elected or appointed official or employee of under Chapter 475, Part II, F.S.
the county. a. A Florida certified residential
(b) A special magistrate must not be an appraiser appointed by the value adjustment
elected or appointed official or employee of board shall only hear petitions on the just
a taxing jurisdiction or of the State. valuation of residential real property of one
(c) During a tax year in which a special to four residential units and shall not hear
magistrate serves, he or she must not petitions on other types of real property.
represent any party before the board in any b. A Florida certified general appraiser
administrative review of property taxes. appointed by the value adjustment board may
(d) All special magistrates must meet the hear petitions on the just valuation of any type
qualifications specified in Section 194.035, of real property.
F.S. 3. A special magistrate appointed to hear
1. A special magistrate appointed to hear issues regarding the valuation of tangible
issues of exemptions, classifications, personal property shall be a designated
portability assessment difference transfers, member of a nationally recognized
changes of ownership under Section appraiser's organization, must have at least
193.155(3), F.S., changes of ownership or five years of experience in tangible personal
control under Section 193.1554(5), or property valuation, and must receive training
193.1555(5), F.S., or a qualifying provided by the department. Alternatively, a
improvement determination under Section designated member of a nationally
193.1555(5), F.S., must be a member of The recognized appraiser's organization with at
Florida Bar, must have at least five years of least three years of experience in tangible
experience in the area of ad valorem taxation, personal property valuation and who has
and must receive training provided by the completed board training provided by the
department. Alternatively, a member of The department including the examination, may
Florida Bar with at least three years of serve as a special magistrate.
experience in ad valorem taxation and who 4. All special magistrates shall attend or
has completed board training provided by the receive an annual training program provided
department including the examination, may by the department. Special magistrates
serve as a special magistrate. substituting two years of experience must
2. A special magistrate appointed to hear show that they have completed the training
issues regarding the valuation of real estate by taking a written examination provided by
shall be a state certified real estate appraiser, the department. A special magistrate must
must have at least five years of experience in receive or complete any required training
real property valuation, and must receive prior to holding hearings.
training provided by the department. (5)(a) The value adjustment board or
Alternatively, a state certified real estate board legal counsel must verify a special
appraiser with at least three years of real magistrate's qualifications before appointing
estate valuation experience and who has the special magistrate.
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Department of Revenue September 2022
(b) The selection of a special magistrate law.
must be based solely on the experience and (3) When the special magistrate
qualification of such magistrate, and must determines that the property appraiser did not
not be influenced by any party, or establish a presumption of correctness, or
prospective party, to a board proceeding or determines that the property appraiser
by any such party with an interest in the established a presumption of correctness that
outcome of such proceeding. Special is overcome, as provided in Rule 12D-9.027,
magistrates must adhere to Rule 12D-9.022, F.A.C., and the record contains competent
F.A.C., relating to disqualification or recusal. substantial evidence for establishing value,
Rulemaking Authority 194.011(5), 194.034(1), an appraiser special magistrate is required to
195.027(1), 213.06(1) FS. Law Implemented establish a revised value for the petitioned
194.011, 194.032, 194.034, 194.035 FS. History— property. In establishing the revised value
New 3-30-10, Amended 9-19-17.
when authorized by law, the board or special
12D-9.011 Role of Special Magistrates to magistrate is not restricted to any specific
the Value Adjustment Board. value offered by the parties.
u Rulemaking Authority 194.011(5), 194.034(1),
(1) The role of the special magistrate is 195.027(1), 213.06(1) FS. Law Implemented
to conduct hearings, take testimony and 194.011, 194.032, 194.034, 194.035, 195.022,
make recommendations to the board 213.05, 475, Part II FS. History—New 3-30-10.
regarding petitions filed before the board. In
carrying out these duties the special 12D-9.012 Training of Special
magistrate shall: Magistrates, Value Adjustment Board
(a) Accurately and completely preserve Members, and Legal Counsel.
all testimony, documents received, and (1) The department shall provide and
evidence admitted for consideration; conduct training for special magistrates at
(b) At the request of either party, least once each state fiscal year available in
administer the oath upon the property at least five locations throughout the state.
appraiser or tax collector, each petitioner and Such training shall emphasize:
all witnesses testifying at a hearing; (a) The law that applies to the
(c) Conduct all hearings in accordance administrative review of assessments;
with the rules prescribed by the department (b) Taxpayer rights in the administrative
and the laws of the state; and review process;
(d) Make recommendations to the board (c) The composition and operation of the
which shall include proposed findings of fact, value adjustment board;
proposed conclusions of law, and the (d) The roles of the board, board clerk,
reasons for upholding or overturning the board legal counsel, special magistrates, and
determination of the property appraiser or tax the property appraiser or tax collector and
collector, also see Rule 12D-9.030, F.A.C. their staff;
(2) The special magistrate shall (e) Procedures for conducting hearings;
perform other duties as set out in the rules (f) Administrative reviews of just
of the department and other areas of Florida valuations, classified use valuations,
law, and shall abide by all limitations on the property classifications, exemptions, and
special magistrate's authority as provided by portability assessment differences;
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
(g) The review, admissibility, and to local operating or ministerial procedures
consideration of evidence; only. Such orientation meetings shall be
(h) Requirements for written decisions; open to the public for observation. This
and does not prevent board legal counsel from
(i) The department's standard measures giving legal advice; however, to the fullest
of value, including the guidelines for real and extent practicable, such legal advice should
tangible personal property. be in writing and public record. For
(2) The training shall be open to the requirements for decisions specifically based
public. on legal advice see subsection 12D-9.030(6),
(3) Before any hearings are conducted, in and paragraph 12D- 9.032(1)(b),F.A.C.
those counties that do not use special (6) Meetings or orientations for special
magistrates, all members of the board or magistrates, for any instructional purposes
the board's legal counsel must receive the relating to procedures for hearings, handling
training, including any updated modules, or consideration of petitions, evidence,
before conducting hearings, but need not worksheets, forms, decisions or related
complete the training examinations, and shall computer files, must be open to the public
provide a statement acknowledging receipt for observation. Such meetings or
of the training to the board clerk. orientations must be reasonably noticed to the
(4)(a) Each special magistrate that has public in the same manner as an
five years of experience and, in those organizational meeting of the board, or
counties that do not use special magistrates, posted as reasonable notice on the board
each board member or the board legal clerk's website.
counsel must receive the training, including Rulemaking Authority 194.011(5), 194.034(1),
any updated modules, before conducting 195.027(1), 213.06(1) FS. Law Implemented
hearings, but need not complete the training 194.011, 194.032, 194.034, 194.035, 195.022,
195.084, 213.05, 475, Part II FS. History New 3-30-
examinations, and shall provide a statement 10.
acknowledging receipt of the training to the
board clerk. 12D-9.013 Organizational Meeting of
(b) Each special magistrate that has the Value Adjustment Board.
three years of experience must complete (1) The board shall annually hold one or
the training including any updated modules more organizational meetings, at least one of
and examinations, and receive from the which shall meet the requirements of this
department a certificate of completion, section. The board shall hold this
before conducting hearings and shall organizational meeting prior to the holding
provide a copy of the certificate of of value adjustment board hearings. The
completion of the training and board shall provide reasonable notice of each
examinations, including any updated organizational meeting and such notice shall
modules, to the board clerk. include the date, time, location, purpose of
(5) The department's training is the the meeting, and information required by
official training for special magistrates Section 286.0105, F.S. At one organizational
regarding administrative reviews. The board meeting the board shall:
clerk and board legal counsel may provide (a) Introduce the members of the board
orientation to the special magistrates relating and provide contact information;
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
(b) Introduce the board clerk or any opportunities to participate in the system, and
designee of the board clerk and provide the property taxpayer rights;
board clerk's contact information; (j) Make available to the public, special
(c) Appoint or ratify the private board magistrates and board members, Rules 12D-
legal counsel. At the meeting at which board 51.001, 12 D-51.002, 12 D-51.003, F.A.C.,
counsel is appointed, this item shall be the and Chapters 192 through 195, F.S., as
first order of business; reference information containing the
(d) Appoint or ratify special magistrates,if guidelines and statutes applicable to
the board will be using them for that year; assessments and assessment administration;
(e) Make available to the public, special (k) Adopt or ratify by resolution any
magistrates and board members, Rule filing fee for petitions for that year, in an
Chapter 12D-9, F.A.C., containing the amount not to exceed $15; and
uniform rules of procedure for hearings (1) For purposes of this rule, making
before value adjustment boards and special available to the public means, in addition to
magistrates (if applicable), and the having copies at the meeting, the board may
associated forms that have been adopted by refer to a website containing copies of such
the department; documents.
(f) Make available to the public, special (2) The board shall announce the
magistrates and board members, Rule tentative schedule for the value adjustment
Chapter 12D-10, F.A.C., containing the board taking into consideration the number
rules applicable to the requirements for of petitions filed, the possibility of the need
hearings and decisions; to reschedule and the requirement that the
(g) Make available to the public, board stay in session until all petitions have
special magistrates and board members the been heard.
requirements of Florida's Government in the (3) The board may hold additional
Sunshine / open government laws including meetings for the purpose of addressing
information on where to obtain the current administrative matters.
Government-In-The-Sunshine manual; Rulemaking Authority 194.011(5), 194.034(1),
(h) Discuss, take testimony on and 195.027(1), 213.06(1) FS. Law Implemented
adopt or ratify with any required revision or 194.011, 194.013, 194.015, 194.032, 194.034,
194.035, 213.05, 286.011, 286.0105 FS. History—
amendment any local administrative New 3-30-10.
procedures and forms of the board. Such
procedures must be ministerial in nature and 12D-9.014 Prehearing Checklist.
not be inconsistent with governing statutes, (1) The board clerk shall not allow the
case law, attorney general opinions or rules holding of scheduled hearings until the board
of the department. All local administrative legal counsel has verified that all
procedures and forms of the board or special requirements in Chapter 194, F.S., and
magistrates shall be made available to the department rules, were met as follows:
public and shall be accessible on the board (a) The composition of the board is as
clerk's website, if any; provided by law;
(i) Discuss general information on (b) Board legal counsel has been
Florida's property tax system, respective appointed as provided by law;
roles within this system, taxpayer (c) Board legal counsel meets the
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
requirements of Section 194.015, F.S.; citizen;
(d) No board members represent other (k) The appointment and scheduling of
government entities or taxpayers in any special magistrates for hearings was done in a
administrative or judicial review of property manner in which the board, board attorney,
taxes, and citizen members are not members and board clerk did not consider any
or employees of a taxing authority, during assessment reductions recommended by any
their membership on the board; special magistrate in the current year or in any
(e) In a county that does not use special previous year.
magistrates, either all board members have (1) All procedures and forms of the
received the department's training or board board or special magistrate are in compliance
legal counsel has received the department's with Chapter 194, F.S., and this rule chapter;
training; (m) The board is otherwise in
(f) The organizational meeting, as well compliance with Chapter 194, F.S., and this
as any other board meetings, will be or were rule chapter; and,
noticed in accordance with Section 286.011, (n) Notice has been given to the chief
F.S., and will be or were held in accordance executive officer of each municipality as
with law; provided in Section 193.116, F.S.
(g) The department's uniform value (2)The board clerk shall notify the board
adjustment board procedures, consisting of legal counsel and the board chair of any
this rule chapter, were made available at the action needed to comply with subsection(1).
organizational meeting and copies were Rulemaking Authority 194.011(5), 194.034(1),
provided to special magistrates and board 195.027(1), 213.06(1) FS. Law Implemented
194.011, 194.015, 194.032, 194.034, 194.035 FS.
members; History—New 3-30-10, Amended 9-19-17.
(h) The department's uniform policies
and procedures manual is available on the PART II
existing website of the board clerk, if the PETITIONS; REPRESENTATION OF
board clerk has a website; THE TAXPAYER; SCHEDULING AND
(i) The qualifications of special NOTICE OF A HEARING;
magistrates were verified, including that EXCHANGE OF EVIDENCE;
special magistrates received the department's WITHDRAWN OR SETTLED
training, and that special magistrates with PETITIONS; HEARING
less than five years of required experience PROCEDURES; DISQUALIFICATION
successfully completed the department's OR RECUSAL; EX PARTE
training including any updated modules and COMMUNICATION PROHIBITION;
an examination, and were certified; RECORD OF THE PROCEEDING;
(j) The selection of special magistrates PETITIONS ON TRANSFER OF
was based solely on proper experience and "PORTABILITY" ASSESSMENT
qualifications and neither the property DIFFERENCE; REMANDING
appraiser nor any petitioners influenced the ASSESSMENTS; RECOMMENDED
selection of special magistrates. This DECISIONS; CONSIDERATION AND
provision does not prohibit the board from ADOPTION OF RECOMMENDED
considering any written complaint filed with
respect to a special magistrate by any party or
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
DECISIONS; FINAL DECISIONS; but would like to have their evidence
FURTHER JUDICIAL PROCEEDINGS considered without an appearance;
(e) Contain a statement that the petitioner
12D-9.015 Petition; Form and Filing has the right, regardless of whether the
Fee. petitioner initiates the evidence exchange, to
(1)(a) For the purpose of requesting a receive from the property appraiser a copy of
hearing before the value adjustment board, the property record card containing
the department prescribes Form DR-486. The information relevant to the computation of the
Form DR-486 series is adopted and current assessment, with confidential
incorporated by reference in Rule 12D- information redacted, along with a statement
16.002, F.A.C. that when the property appraiser receives the
(b) In accordance with Section petition, the property appraiser will either
194.011(3), F.S., the department is required send the property record card to the petitioner
to prescribe petition forms. The department or notify the petitioner how to obtain the
will not approve any local version of this form property record card online;
that contains substantive content that varies (f)1. Contain a signature field for the
from the department's prescribed form. Any taxpayer to sign the petition and a checkbox
requests under Section 195.022, F.S., or for the taxpayer to indicate that she or he has
approval from the department to use forms for authorized a representative to receive or
petitions that are not identical to the access confidential taxpayer information
department's form shall be by written board related to the taxpayer,
action or by written and signed request from 2. Contain a checkbox for the taxpayer to
the board chair or board legal counsel. indicate that he or she has authorized a
(2) Content of Petition. Petition forms as compensated or uncompensated
adopted or approved by the department shall representative to act on the taxpayer's behalf,
contain the following elements so that when 3. Contain a signature field for an
filed with the board clerk they shall: authorized employee or representative to sign
(a) Describe the property by parcel the petition, when applicable, along with the
number; authorized employee's or representative's
(b) Be sworn by the petitioner; sworn certification under penalty of perjury
(c) State the approximate time anticipated that he or she has the taxpayer's authorization
by the petitioner for presenting and arguing to file the petition on the taxpayer's behalf
his or her petition before the board or special together with checkboxes for professional
magistrate to be considered by the board clerk information and spaces for license numbers;
as provided in subsection 12D-9.019(1), and,
F.A.C., and may provide dates of 4. Contain a signature field for a
nonavailability for scheduling purposes if compensated or uncompensated
applicable; representative, who is not an employee of the
(d) Contain a space for the petitioner to taxpayer or of an affiliated entity, and not an
indicate on the petition form that he or she attorney who is a member of The Florida Bar,
does not wish to be present and argue the a real estate appraiser licensed or certified
petition before the board or special magistrate under Chapter 475, Part II, F.S., a real estate
broker licensed under Chapter 475, Part I,
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
F.S., or a certified public accountant licensed informal conference with the property
under Chapter 473, F.S., and contain appraiser and that such conference is not a
checkboxes, for a compensated representative prerequisite to filing a petition nor does it
to indicate he or she is attaching a power of alter the time frame for filing a timely
attorney from the taxpayer, and for an petition.
uncompensated representative to indicate he (5) The department, the board clerk, and
or she is attaching a written authorization the property appraiser or tax collector shall
from the taxpayer. make available to petitioners the blank
(g) If the petition indicates that the petition form adopted or approved by the
taxpayer has authorized a compensated department. The department prescribes the
representative, who is not acting as a licensed Form DR-486 series, for this purpose,
or certified professional listed in paragraph incorporated in Rule 12D-16.002, F.A.C., by
12D-9.018(3)(a), F.A.C., to act on the reference.
taxpayer's behalf, at the time of filing, the (6) If the taxpayer or representative's
petition must either be signed by the taxpayer name, address, telephone, or similar contact
or be accompanied by a power of attorney; information on the petition changes after
and, filing the petition and before the hearing, the
(h) If the petition indicates that the taxpayer or representative shall notify the
taxpayer has authorized an uncompensated board clerk in writing.
representative to act on the taxpayer's behalf, (7) Filing Fees. By resolution of the value
at the time of filing, the petition must either adjustment board, a petition must be
be signed by the taxpayer or be accompanied accompanied by a filing fee to be paid to the
by the taxpayer's written authorization. board clerk in an amount determined by the
(i) Contain a space for the petitioner to board not to exceed $15 for each separate
indicate if the property is four or less parcel of property,real or personal covered by
residential units; or other property type; the petition and subject to appeal. The
provided the board clerk shall accept the resolution may include arrangements for
petition even if this space is not filled in; and, petitioners to pay filing fees by credit card.
(j) Contain a statement that a tangible (a) Other than fees required for late filed
personal property assessment may not be applications under Sections 193.155(8)(j) and
contested unless a return required by Section 196.011(8), F.S., only a single filing fee may
193.052, F.S., is timely filed. be charged to any particular parcel of real
(3) The petition form shall provide notice property or tangible personal property
to the petitioner that the person signing the account, despite the existence of multiple
petition becomes the agent of the taxpayer for issues or hearings pertaining to such units,
the purpose of serving process to obtain parcels, or accounts.
personal jurisdiction over the taxpayer for the (b) No filing fee shall be required with
entire value adjustment board proceeding, respect to an appeal from the disapproval of a
including any appeals to circuit court of a timely filed application for homestead
board decision by the property appraiser or exemption or from the denial of a tax deferral.
tax collector. (c) For single joint petitions filed pursuant
(4) The petition form shall provide notice to Section 194.011(3)(e), (f), or (g), F.S., a
to the petitioner of his or her right to an single filing fee is to be charged. Such fee
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
must be calculated as the cost of the time obtain the determination from the property
required for the special magistrate to hear the appraiser prior to filing the petition and must
joint petition and may not exceed $5 per unit, file the determination provided and
parcel, or account, in addition to any filing fee completed by the property appraiser with the
for the petition. Said fee is to be petition. An incorporated attached list of
proportionately paid by affected property units, parcels, or accounts by parcel number
owners. or account number, with an indication on the
(d) The value adjustment board or its petition form showing a joint petition, is
designee shall waive the filing fee with sufficient to signify a joint petition.
respect to a petition filed by a taxpayer who (9) Persons Authorized to Sign and File
demonstrates at the time of the filing by Petitions. The following persons may sign
submitting with the petition documentation and file petitions with the value adjustment
issued by the Department of Children and board.
Families that the petitioner is currently an (a) The taxpayer may sign and file a
eligible recipient of temporary assistance petition.
under Chapter 414, F.S. (b) An employee of the taxpayer or of an
(e)All filing fees shall be paid to the board affiliated entity or a licensed or certified
clerk at the time of filing. Any petition not professional listed in paragraph 12D-
accompanied by the required filing fee will be 9.018(3)(a), F.A.C., who the taxpayer has
deemed incomplete. authorized to file a petition and represent the
(8) An owner of contiguous, undeveloped taxpayer and who certifies under penalty of
parcels may file a single joint petition if the perjury that he or she has the taxpayer's
property appraiser determines such parcels authorization to file a petition on the
are substantially similar in nature. A taxpayer's behalf and represent the taxpayer,
condominium association, cooperative may sign and file such a petition that is not
association, or any homeowners' association signed by the taxpayer and that is not
as defined in Section 723.075, F.S., with accompanied by the taxpayer's written
approval of its board of administration or authorization.
directors, may file with the value adjustment (c) A compensated person, who is not an
board a single joint petition on behalf of any employee of the taxpayer or of an affiliated
association members who own units or entity and who is not acting as a licensed or
parcels of property which the property certified professional listed in paragraph
appraiser determines are substantially similar 12D-9.018(3)(a), F.A.C., may sign and file a
with respect to location, proximity to petition on the taxpayer's behalf if the
amenities, number of rooms, living area, and taxpayer has authorized such person by power
condition. An owner of multiple tangible of attorney. If the petition is not signed by the
personal property accounts may file a single taxpayer, such person must provide a copy of
joint petition if the property appraiser the power of attorney to the board clerk at the
determines that the tangible personal property time the petition is filed. This power of
accounts are substantially similar in nature. attorney is valid only for representing a single
The property appraiser must provide the taxpayer in a single assessment year, and
petitioner with such determination upon must identify the units, parcels, or accounts
request by the petitioner. The petitioner must for which the person is authorized to
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
represent the taxpayer and must conform to petition, the taxpayer's written authorization
the requirements of Chapter 709, Part II, F.S. for the person to file the petition and represent
A taxpayer may use a Department of Revenue the taxpayer.
form to grant the power of attorney or may (b) If the board finds that an employee or
use a different form provided it meets the a professional listed in paragraph 12D-
requirements of Chapter 709, Part II, and 9.018(3)(a), F.A.C., knowingly and willfully
Section 194.034(1), F.S. The Department has filed a petition not authorized by the taxpayer,
adopted Form DR-486P0A, Power of the board shall require such employee or
Attorney for Representation Before the Value professional to provide to the board clerk,
Adjustment Board, which is incorporated by before any petition filed by that employee or
reference in Rule 12D-16.002, F.A.C., as a professional is heard, the taxpayer's written
form available to taxpayers for granting the authorization for the employee or
power of attorney. professional to represent the taxpayer. This
(d) An uncompensated person, who has a board requirement shall extend for one year
taxpayer's signed written authorization to after the board's imposition of the
represent the taxpayer, is authorized to sign requirement.
and file a petition on the taxpayer's behalf if, (11) If duplicate petitions are filed on the
at the time the petition is filed, such person same property, the board clerk shall contact
provides a copy of the taxpayer's written the taxpayer and all petitioners to identify
authorization to the board clerk with the whether a person has the taxpayer's
petition or the taxpayer's signed written authorization to file a petition and represent
authorization is contained on the petition the taxpayer, and resolve the issue in
form. This written authorization is valid only accordance with this rule chapter.
for representing a single taxpayer in a single (12)(a) The board clerk shall accept for
assessment year and must identify the units, filing any completed petition that is timely
parcels, or accounts for which the person is submitted on a form approved by the
authorized to represent the taxpayer. A department, with payment if required. If an
taxpayer may use a Department of Revenue incomplete petition is received, the board
form to grant the authorization in writing or clerk shall notify the petitioner and give the
may use a different form provided it meets the petitioner an opportunity to complete the
requirements of Section 194.034(1), F.S. The petition within 10 calendar days. Such
Department has adopted Form DR-486A, completed petition shall be timely if
Written Authorization for Representation completed and filed within the time frame
Before the Value Adjustment Board, which is provided in the board clerk's notice.
incorporated by reference in Rule 12D- (b) A "completed" petition is one that:
16.002, F.A.C., as a form available to 1. Provides information for all the required
taxpayers for granting the written elements that are displayed on the
authorization. department's form;
(10)(a) If a taxpayer notifies the board that 2. Is accompanied by a power of attorney
an unauthorized petition has been filed for the if required;
taxpayer's property, the board may require 3. Is accompanied by written taxpayer
the person who filed the petition to provide to authorization if required; and,
the board, before a hearing is held on such
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
4. Is accompanied by the appropriate filing classification on or before July 1 of the year
fee if required. for which the application was filed;
(c) In accepting a petition, the board clerk (e) With respect to issues involving the
shall rely on the licensure information denial of a tax deferral, on or before the 30th
provided by a licensed professional day following the mailing of the notification
representative, the power of attorney in writing of the denial of the deferral
provided by an authorized, compensated application;
person, or the written taxpayer authorization (f) With respect to exemption or
provided by an authorized, uncompensated classification claims relating to an exemption
person. or classification that is not reflected on the
(13) Timely Filing of Petitions. Petitions notice of property taxes, including late filed
related to valuation issues may be filed, and exemption claims, on or before the 25th day
must be accepted by the board clerk, at any following the mailing of the notice of
time during the taxable year on or before the proposed property taxes, or on or before the
25th day following the mailing of the notice 30th day following the mailing of the written
of proposed property taxes. Other petitions notification of the denial of the exemption or
may be filed as follows: classification, whichever date is later; and,
(a) With respect to issues involving the (g) With respect to penalties imposed for
denial of an exemption on or before the 30th filing incorrect information relating to tax
day following the mailing of the written deferrals for homestead, for recreational and
notification of the denial of the exemption on commercial working waterfronts or for
or before July 1 of the year for which the affordable rental housing properties, within
application was filed; 30 days after the penalties are imposed.
(b) With respect to issues involving the (14) Late Filed Petitions.
denial of an agricultural classification (a) The board may not extend the time for
application, on or before the 30th day filing a petition. The board is not authorized
following the mailing of the notification in to set and publish a deadline for late filed
writing of the denial of the agricultural petitions. However, the failure to meet the
classification on or before July 1 of the year statutory deadline for filing a petition to the
for which the application was filed; board does not prevent consideration of such
(c) With respect to issues involving the a petition by the board or special magistrate
denial of a high-water recharge classification when the board or board designee determines
application on or before the 30th day that the petitioner has demonstrated good
following the mailing of the notification in cause justifying consideration and that the
writing of the denial of the high-water delay will not, in fact, be harmful to the
recharge classification on or before July 1 of performance of board functions in the taxing
the year for which the application was filed; process. "Good cause" means the verifiable
(d) With respect to issues involving the showing of extraordinary circumstances, as
denial of a historic property used for follows:
commercial or certain nonprofit purposes 1. Personal, family, or business crisis or
classification application, on or before the emergency at a critical time or for an
30th day following the mailing of the extended period of time that would cause a
notification in writing of the denial of the
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
reasonable person's attention to be diverted and so notify the petitioner and the property
from filing, or appraiser or the tax collector.
2. Physical or mental illness, infirmity, or (e) If the board or a board designee
disability that would reasonably affect the determines that the petitioner has not
petitioner's ability to timely file, or demonstrated good cause, or if the petition is
3. Miscommunication with, or not accompanied by a written explanation for
misinformation received from, the board the delay in filing, the board clerk shall notify
clerk, property appraiser, or their staff the petitioner and the property appraiser or
regarding the necessity or the proper tax collector.
procedure for filing that would cause a (f) A person who files a petition may
reasonable person's attention to be diverted timely file an action in circuit court to
from timely filing, or preserve the right to proceed in circuit court.
4. Any other cause beyond the control of (Sections 193.155(8)(1), 194.036, 194.171(2)
the petitioner that would prevent a reasonably and 196.151, F.S.).
prudent petitioner from timely filing. (15) Acknowledgement of Timely Filed
(b) The board clerk shall accept but not Petitions. The board clerk shall accept all
schedule for hearing a petition submitted to completed petitions, as defined by statute and
the board after the statutory deadline has subsection (2), of this rule. Upon receipt of a
expired, and shall submit the petition to the completed and filed petition, the board clerk
board or board designee for good cause shall provide to the petitioner an
consideration if the petition is accompanied acknowledgment of receipt of such petition
by a written explanation for the delay in and shall provide to the property appraiser or
filing. Unless scheduled together or by the tax collector a copy of the petition.
same notice, the decision regarding good (16) When the property appraiser receives
cause for late filing of the petition must be the petition from the board clerk, regardless
made before a hearing is scheduled, and the of whether the petitioner initiates the
parties shall be notified of such decision. evidence exchange, the property appraiser
(c)The board clerk shall forward a copy of shall provide to the petitioner a copy of the
completed but untimely filed petitions to the property record card containing information
property appraiser or tax collector at the time relevant to the computation of the current
they are received or upon the determination of assessment, with confidential information
good cause. redacted. The property appraiser shall provide
(d) The board is authorized to, but need such property record card to the petitioner
not, require good cause hearings before good either by sending it to the petitioner or by
cause determinations are made. The board or notifying the petitioner how to obtain it
a board designee, which includes the board online.
legal counsel or a special magistrate, shall (17) The board clerk shall send the notice
determine whether the petitioner has of hearing such that it will be received by the
demonstrated, in writing, good cause petitioner no less than twenty-five (25)
justifying consideration of the petition. If the calendar days prior to the day of such
board or a board designee determines that the scheduled appearance. The board clerk will
petitioner has demonstrated good cause, the have prima facie complied with the
board clerk shall accept the petition for filing requirements of this section if the notice was
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
deposited in the U.S. mail thirty (30) days is filed that does not clearly indicate it has
prior to the day of such scheduled appearance. been provided to the other party, the board
(18) Copies of the forms incorporated in clerk, board legal counsel, board members
Rule 12D-16.002, F.A.C., may be obtained at and special magistrates shall inform the party
the Department's Internet site: of the requirement to provide to every party
http://floridarevenue.com/property/Pages/For or shall exercise care to ensure that a copy
ms.aspx. is provided to every party, and that no ex parte
Rulemaking Authority 194.011(5), 194.034(1), communication occurs.
195.027(1) FS. Law Implemented 193.155, 194.011, (4) Any party who elects to file any
194.013, 194.032, 194.034, 194.036, 195.022, document by FAX or other electronic
196.151, 197.2425 FS. History New 3-30-10,
Amended 11-1-12, 6-14-16, 3-13-17, 9-19-17, 6-13- transmission shall be responsible for any
22 delay, disruption, or interruption of the
electronic signals and accepts the full risk
12D-9.016 Filing and Service. that the document may not be properly filed
(1) In construing these rules or any order with the board clerk as a result.
of the board, special magistrate, or a board Rulemaking Authority 194.011(5), 194.034(1),
designee, filing shall mean received by the 195.027(1), 213.06(1) FS. Law Implemented
194.011, 194.013, 194.015, 194.032, 194.034,
board clerk during open hours or by the 194.035, 195.022, 195.084, 213.05 FS. History—New
board, special magistrate, or a board designee 3-30-10.
during a meeting or hearing.
(2)(a) Any hand-delivered or mailed 12D-9.017 Ex Parte Communication
document received by the office of the board Prohibition.
clerk after close of business as determined (1)(a) No participant, including the
by the board clerk shall be filed the next petitioner, the property appraiser, the board
regular business day. clerk, the special magistrate, a member of a
(b) If the board clerk accepts documents value adjustment board, or other person
filed by FAX or other electronic transmission, directly or indirectly interested in the
documents received on or after 11:59:59 p.m. proceeding, nor anyone authorized to act on
of the day they are due shall be filed the next behalf of any party shall communicate with
regular business day. a member of the board or the special
(c) Any document that is required to be magistrate regarding the issues in the case
filed, served,provided or made available may without the other party being present or
be filed, served, provided or made available without providing a copy of any written
electronically, if the board and the board clerk communication to the other party.
make such resources available, and no party is (b) This rule shall not prohibit internal
prejudiced. communications among the board clerk,
(d) Local procedure may supersede board, special magistrates, and board legal
provisions regarding the number of copies counsel, regarding internal operations of the
that must be provided. board and other administrative matters. The
(3) When a party files a document with special magistrate is specifically authorized
the board, other than the petition, that party to communicate with the board's legal
shall serve copies of the document to all counsel or board clerk on legal matters or
parties in the proceeding. When a document other issues regarding a petition.
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
(2) Any attempt by the property (3) Subject to the petition filing
appraiser, tax collector, taxpayer or requirements set forth in this rule chapter, a
taxpayer's representative to provide taxpayer may be represented before the board
information or discuss issues regarding a by one of the persons described in this
petition without the presence of the subsection.
opposing party before or after the hearing, (a)1. An employee of the taxpayer or of an
with a member of the board or the special affiliated entity may represent the taxpayer.
magistrate shall be immediately placed on 2. One of the following professionals may
the record by the board member or special represent the taxpayer:
magistrate. a. An attorney who is a member of the
(3) The ex parte communication shall Florida Bar,
not be considered by the board or the special b. A real estate appraiser licensed or
magistrate unless all parties have been certified under Chapter 475, Part II, F.S.,
notified about the ex parte communication, c. A real estate broker licensed under
and no party objects, and all parties have Chapter 475, Part I, F.S., or
an opportunity during the hearing to cross- d. A certified public accountant licensed
examine, object, or otherwise address the under Chapter 473, F.S.
communication. 3. If the taxpayer has authorized an
Rulemaking Authority 194.011(5), 194.034(1), employee or professional, listed in this
195.027(1), 213.06(1) FS. Law Implemented subsection, to file a petition and represent the
194.011, 194.015, 194.032, 194.034, 194.035 FS. taxpayer and the employee or professional
History New 3-30-10, Amended 9-19-17.
certifies under penalty of perjury that he or
12D-9.018 Representation of the she has the taxpayer's authorization to file the
Taxpayer. petition on the taxpayer's behalf and
(1) A taxpayer has the right, at the represent the taxpayer, the employee or
taxpayer's own expense, to be represented professional may file a petition that is not
signed by the taxpayer and that is not
before the board by a person described in accompanied by the taxpayer's written
subsection (3), below. The taxpayer's authorization.
representative may present testimony and (b) A person who provides to the board
other evidence in support of the petition clerk at the time the petition is filed a power
(2) The authorized individual, agent, or of attorney authorizing such person to act on
legal entity that signs the petition becomes the the taxpayer's behalf, may represent the
agent of the taxpayer for the purpose of taxpayer. The power of attorney is valid only
serving process to obtain jurisdiction over the for representing a single taxpayer in a single
taxpayer for the entire value adjustment board assessment year, and must identify the parcels
proceedings, including any appeals of a board
decision by the property appraiser or tax or accounts for which the person is authorized
collector. However, this does not authorize to represent the taxpayer and must conform to
the individual, agent, or legal entity to receive the requirements of Chapter 709, Part II, F.S.
or access the taxpayer's confidential A taxpayer may use a Department of Revenue
information without written authorization form to grant the power of attorney or may
from the taxpayer. use a different form, provided it meets the
requirements of Chapter 709, Part II, and
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
Section 194.034(1), F.S. The Department has the scheduled time of appearance. The board
adopted Form DR-486P0A, titled Power of clerk shall simultaneously notify the property
Attorney for Representation Before the Value appraiser or tax collector. The board clerk
Adjustment Board, which is incorporated by may electronically send this notification to
reference in Rule 12D-16.002, F.A.C., as a the petitioner, if the petitioner indicates on his
form available to taxpayers for granting the or her petition this means of communication
power of attorney. for receiving notices, materials, and
(c) An uncompensated person who communications.
provides to the board clerk at the time the (b) When scheduling hearings, the board
petition is filed, the taxpayer's written clerk shall consider:
authorization for such person to act on the 1. The anticipated amount of time if
taxpayer's behalf, may represent the indicated on the petition,
taxpayer. This written authorization is valid 2. The experience of the petitioner,
only for representing a single taxpayer in a 3. The complexity of the issues or the
single assessment year and must identify the evidence to be presented,
parcels or accounts for which the person is 4. The number of petitions/parcels to be
authorized to represent the taxpayer. A heard at a single hearing,
taxpayer may use a Department of Revenue 5. The efficiency or difficulty for the
form to grant the authorization in writing or petitioner of grouping multiple hearings for a
may use a different form provided it meets the single petitioner on the same day; and,
requirements of Section 194.034(1), F.S. The 6. The likelihood of withdrawals,
Department has adopted Form DR-486A, cancellations of hearings or failure to appear.
titled Written Authorization for (c)Upon request of a party,the board clerk
Representation Before the Value Adjustment shall consult with the petitioner and the
Board, which is incorporated by reference in property appraiser or tax collector to ensure
Rule 12D-16.002, F.A.C., as a form available that, within the board clerk's judgment, an
to taxpayers for granting the written adequate amount of time is provided for
authorization. presenting and considering evidence.
(4) The board clerk may require the use of (d) In scheduling hearings before specific
an agent or representative number to facilitate special magistrates,the board,board attorney,
scheduling of hearings as long as such use is and board clerk shall not consider any
not inconsistent with this rule chapter. assessment reductions recommended by any
Rulemaking Authority 194.011(5), 194.034(1), special magistrate in the current year or in any
195.027(1), 213.06(1) FS. Law Implemented previous year.
194.011, 194.013, 194.032, 194.034, 195.022 FS. (e) In those counties that use special
History—New 3-30-10, Amended 9-19-17.
magistrates, after an attorney special
12D-9.019 Scheduling and Notice of a magistrate has produced a recommended
Hearing. decision on a determination that a change of
(1)(a) The board clerk shall prepare a ownership under Section 193.155(3), F.S., a
schedule of appearances before the board or change of ownership or control under Section
special magistrates based on timely filed 193.1554(5) or 193.1555(5), F.S., or a
petitions, and shall notify each petitioner of qualifying improvement under Section
193.1555(5), F.S., has occurred, the petition
24
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
shall be scheduled for a hearing before a real 3. The date and time of the scheduled
property valuation special magistrate for an hearing, however, if the petition has been
administrative review of the value(s), unless scheduled to be heard within a block of time,
the petitioner waives administrative review of the beginning and ending of that block of time
the value. The clerk must notify the petitioner shall be indicated on the notice;
and property appraiser of the scheduled time 4. The time reserved, or instructions on
in the manner described in this rule. This how to obtain this information;
hearing is subject to the single time 5. The location of the hearing, including
reschedule for good cause as provided in this the hearing room number if known, together
rule. In counties that do not use special with board clerk contact information
magistrates the board may proceed directly to including office address and telephone
a valuation hearing where properly noticed as number, for petitioners to request assistance
provided in this rule. in finding hearing rooms;
(2) No hearing shall be scheduled related 6. Instructions on how to obtain a list of
to valuation issues prior to completion by the the potential special magistrates for the type
governing body of each taxing authority of of petition in question;
the public hearing on the tentative budget and 7. A statement of the petitioner's right to
proposed millage rate. participate in the exchange of evidence with
(3)(a) The notice of hearing before the the property appraiser;
value adjustment board shall be in writing, 8. A statement that the petitioner has the
and shall be delivered by regular or certified right to reschedule the hearing a single time
U.S. mail or personal delivery, or in the for good cause as defined in Section
manner requested by the petitioner on Form 194.032(2)(a), F.S.;
DR-486, so that the notice shall be received 9. A statement that Section 194.032(2)(a),
by the petitioner no less than twenty-five (25) F.S., defines "good cause" as circumstances
calendar days prior to the day of such beyond the control of the person seeking to
scheduled appearance. The Form DR-486 reschedule the hearing which reasonably
series is adopted and incorporated by prevent the party from having adequate
reference in Rule 12D-16.002, F.A.C. The representation at the hearing;
notice of hearing form shall meet the 10. Instructions on bringing copies of
requirements of this section and shall be evidence;
subject to approval by the department. The 11. Any information necessary to comply
department provides Form DR-481 as a with federal or state disability or accessibility
format for the form of such notice. Form DR- acts; and,
481, Value Adjustment Board — Notice of 12. Information regarding where the
Hearing, is adopted and incorporated by petitioner may obtain a copy of the uniform
reference in Rule 12D-16.002, F.A.C. rules of procedure.
(b) The notice shall include these (4) Each party may reschedule the hearing
elements: a single time for good cause by submitting a
1. The parcel number, account number or written request to the board clerk before the
legal address of all properties being heard at scheduled appearance or as soon as
the scheduled hearing; practicable. As used in this subsection, the
2. The type of hearing scheduled;
25
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
term "good cause" is defined in Section hearing and shall proceed as provided in
194.032(2)(a), F.S. paragraph (h).
(a) The board clerk shall ascertain if the (h) The clerk must receive any notice of
opposing party has been furnished a copy of conflict dates submitted by a party before
the request, and if not, shall furnish the notice of a rescheduled hearing is sent to both
request to the opposing party. The board clerk parties or before expiration of any period
shall promptly forward the reschedule request allowed by the clerk or board to both parties
to the board or a board designee to make a for such submittal.
determination as to good cause; for this (i) The clerk must reschedule considering
determination, the board designee includes conflict dates received and should
the board clerk, board legal counsel or a accommodate a notice of conflict dates when
special magistrate. any associated delay will not be prejudicial to
(b) The board or board designee shall the board's performance of its functions in the
grant the hearing reschedule for any request taxing process.
that qualifies under Section 194.032(2)(a), (j) The board clerk is responsible for
F.S. The board or board designee may act notifying the parties of any rescheduling and
upon the request based on its face and will issue a notice of hearing with the new
whether it meets the provisions for good hearing date which shall, if possible, be the
cause on its face. earliest date that is convenient for all parties.
(c) If the board or a board designee (k) When rescheduling hearings under this
determines that the request does not show rule, if the parties are unable to agree on an
good cause,the request will be denied and the earlier date, the board clerk is authorized to
board may proceed with the hearing as schedule the hearing and send a notice of such
scheduled. hearing by regular or certified U.S. mail or
(d) If the board or a board designee personal delivery, or in the manner requested
determines that the request demonstrates by the petitioner on the petition Form DR-
good cause, the request will be granted. 486, so that the notice shall be received by the
(e) Requests to reschedule shall be petitioner no less than fifteen (15) calendar
processed without delay and the processing days prior to the day of such scheduled
shall be accelerated where necessary to appearance, unless this notice is waived by
ensure, if possible, that the parties are both parties.
provided notice of the determination before (1) The clerk is authorized to inquire if a
the original hearing time. party wants their evidence considered in the
(f) The board clerk shall give prompt event of their absence from the hearing.
notice to the parties of the determination as to (m) The clerk is authorized to ask the
good cause. Form DR-485WCN, Value parties if they will waive the 15 days' notice
Adjustment Board — Clerk's Notice, is for rescheduled hearings; however,the parties
designated and may be used for this purpose. are not required to do so.
Form DR-485WCN is adopted and (n) A party must not assume the request to
incorporated by reference in Rule 12D- reschedule has been granted until notified by
16.002, F.A.C. the clerk.
(g) If good cause is found, the clerk shall (5) If a hearing is rescheduled by a party,
give immediate notice of cancellation of the the board clerk must notify the petitioner of
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
the rescheduled time in the manner referenced (c) A rescheduling under this subsection is
in subsection (3), so that the notice shall be not a request by a party to reschedule as
received no less than fifteen (15) calendar provided in subsection (4).
days prior to the day of such rescheduled (d) A petitioner is not required to wait any
appearance, unless this notice is waived by length of time as a prerequisite to filing an
both parties. action in circuit court.
(6) If a hearing is rescheduled, the (8) Copies of the forms incorporated in
deadlines for the exchange of evidence shall Rule 12D-16.002, F.A.C., may be obtained at
be computed from the new hearing date, if the Department's Internet site:
time permits. http://floridarevenue.com/property/Pages/For
(7)(a) If a petitioner's hearing does not ms.aspx.
commence as scheduled, the board clerk is Rulemaking Authority 194.011(5), 194.034(1),
authorized to reschedule the hearing. 195.027(1), 213.06(1) FS. Law Implemented
(b) In no event shall a petitioner be 194.011, 194.015, 194.032, 194.034, 195.022 FS.
i
Hstory New 3-30-10, Amended 9-26-11, 6-14-16,
required to wait more than a reasonable time Section 15, Chapter 2016-128, Laws of Florida, 7-1-
after the scheduled time to be heard or, if the 16, 3-13-17, 9-19-17.
petition has been scheduled to be heard within
a block of time, after the beginning of the 12D-9.020 Exchange of Evidence.
block of time. The board clerk is authorized (1)(a)1. At least 15 days before a petition
to find that a reasonable time has elapsed hearing, the petitioner shall provide to the
based on other commitments, appointments property appraiser a list of evidence to be
or hearings of the petitioner, lateness in the presented at the hearing, a summary of
day, and other hearings waiting to be heard evidence to be presented by witnesses, and
earlier than the petitioner's hearing with the copies of all documentation to be presented at
board or special magistrate. If his or her the hearing.
petition has not been heard within a 2. To calculate the fifteen (15) days, the
reasonable time, the petitioner may request to petitioner shall use calendar days and shall
be heard immediately. If the board clerk finds not include the day of the hearing in the
a reasonable time has elapsed and petitioner calculation, and shall count backwards from
is not heard, the board clerk shall reschedule the day of the hearing. The last day of the
the petitioner's hearing. A reasonable time period shall be included unless it is a
must not exceed two hours. After two hours, Saturday, Sunday, or legal holiday, in which
the petitioner has the right to inform the board event the period shall run until the end of the
chairperson, or the clerk as board designee, next previous day that is neither a Saturday,
that he or she intends to leave. If the petitioner Sunday, or legal holiday.
chooses to leave, the petitioner must first (b) A petitioner's noncompliance with
inform the board chairperson or clerk that he paragraph (1)(a), does not affect the
or she intends to leave. The clerk must not list petitioner's right to receive a copy of the
the petitioner as a no show. If the hearing does current property record card from the
not commence within two hours and the property appraiser as described in Section
petitioner leaves, the clerk must reschedule 194.032(2)(a), F.S.
the hearing. (c) A petitioner's noncompliance with
paragraph (1)(a), does not authorize a value
27
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
adjustment board or special magistrate to (3)(a) If the petitioner does not provide the
exclude the petitioner's evidence. However, information to the property appraiser
under Section 194.034(1)(h), F.S., if the described in paragraph (1)(a), the property
property appraiser asks in writing for specific appraiser need not provide the information to
evidence before the hearing in connection the petitioner as described in subsection (2).
with a filed petition, and the petitioner has (b) If the property appraiser does not
this evidence and knowingly refuses to provide the information to the petitioner
provide it to the property appraiser a within the time required by paragraph (2)(b),
reasonable time before the hearing, the the hearing shall be rescheduled to allow the
evidence cannot be presented by the petitioner additional time to review the
petitioner or accepted for consideration by the property appraiser's evidence.
board or special magistrate. Reasonableness (4) By agreement of the parties the
shall be determined by whether the material evidence exchanged under this rule section
can be reviewed, investigated, and responded shall be delivered by regular or certified U.S.
to or rebutted in the time frame remaining mail, personal delivery, overnight mail, FAX
before the hearing. These requirements are or email. The petitioner and property
more specifically described in subsection (8), appraiser may agree to a different timing and
of this rule, and in paragraphs 12D- method of exchange. "Provided" means
9.025(4)(a) and (f), F.A.C. received by the party not later than the time
(2)(a)If the property appraiser receives the frame provided in this rule section. If either
petitioner's documentation as described in party does not designate a desired manner for
paragraph (1)(a), and if requested in writing receiving information in the evidence
by the petitioner, the property appraiser shall, exchange, the information shall be provided
no later than seven (7) days before the by U.S. mail. The property appraiser shall
hearing, provide to the petitioner a list of provide the information at the address listed
evidence to be presented at the hearing, a on the petition form for the petitioner.
summary of evidence to be presented by (5)Level of detail on evidence summaries:
witnesses, and copies of all documentation to The summaries of evidence to be presented
be presented by the property appraiser at the by witnesses for the petitioner and the
hearing. The evidence list must contain the property appraiser under this rule section
current property record card. There is no shall be sufficiently detailed as to reasonably
specific form or format required for the inform a party of the general subject matter of
petitioner's written request. the witness' testimony, and the name and
(b) To calculate the seven (7) days, the address of the witness.
property appraiser shall use calendar days and (6) Hearing procedures: Neither the board
shall not include the day of the hearing in the nor the special magistrate shall take any
calculation, and shall count backwards from general action regarding compliance with this
the day of the hearing. The last day of the section, but any action on each petition shall
period so computed shall be included unless be considered on a case by case basis. Any
it is a Saturday, Sunday, or legal holiday, in action shall be based on a consideration of
which event the period shall run until the end whether there has been a substantial
of the next previous day which is neither a noncompliance with this section, and shall be
Saturday, Sunday, or legal holiday. taken at a scheduled hearing and based on
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evidence presented at such hearing. "General or special magistrate has any questions
action" means a prearranged course of relating to the admissibility and use of
conduct not based on evidence received in a evidence, the board or special magistrate
specific case at a scheduled hearing on a should consult with the board legal counsel.
petition. The basis for any ruling on admissibility of
(7) A property appraiser shall not use at a evidence must be reflected in the record.
hearing evidence that was not supplied to the Rulemaking Authority 194.011(5), 194.034(1),
petitioner as required. The remedy for such 195.027(1), 213.06(1) FS. Law Implemented
noncompliance shall be a rescheduling of the 194.011, 194.015, 194.032, 194.034, 194.035,
195.022 FS. History New 3-30-10, Amended 6-14-
hearing to allow the petitioner an opportunity 16, 4-10-18.
to review the information of the property
appraiser. 12D-9.021 Withdrawn or Settled
(8) No petitioner may present for Petitions; Petitions Acknowledged as
consideration, nor may a board or special Correct; Non-Appearance; Summary
magistrate accept for consideration, Disposition of Petitions.
testimony or other evidentiary materials that (1) A petitioner may withdraw a
were specifically requested of the petitioner petition prior to the scheduled hearing.
in writing by the property appraiser in Form DR- 485WI is prescribed by the
connection with a filed petition, of which the department for such purpose; however, other
petitioner had knowledge and denied to the written or electronic means may be used.
property appraiser. Such evidentiary Form DR-485WI is adopted and incorporated
materials shall be considered timely if by reference in Rule 12D-16.002, F.A.C.
provided to the property appraiser no later Form DR-485WI shall indicate the reason for
than fifteen (15) days before the hearing in the withdrawal as one of the following:
accordance with the exchange of evidence (a) Petitioner agrees with the
rules in this section. If provided to the determination of the property appraiser or tax
property appraiser less than fifteen (15) days collector;
before the hearing, such materials shall be (b) Petitioner and property appraiser or
considered timely if the board or special tax collector have reached a settlement of the
magistrate determines they were provided a issues;
reasonable time before the hearing, as (c) Petitioner does not agree with the
described in paragraph 12D-9.025(4)(f), decision or assessment of the property
F.A.C. A petitioner's ability to introduce the appraiser or tax collector but no longer
evidence, requested of the petitioner in wishes to pursue a remedy through the value
writing by the property appraiser, is lost if not adjustment board process; or
provided to the property appraiser as (d) Other specified reason.
described in this paragraph. This provision (2) The board clerk shall cancel the
does not preclude rebuttal evidence that was hearing upon receiving a notice of withdrawal
not specifically requested of the petitioner by from the petitioner and there shall be no
the property appraiser. further proceeding on the matter.
(9)As the trier of fact, the board or special (3) If a property appraiser or tax collector
magistrate may independently rule on the agrees with a petition challenging a decision
admissibility and use of evidence. If the board to deny an exemption, classification,
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portability assessment difference transfer, or or recommended decision as described in
deferral, the property appraiser or tax this section. If the petitioner makes a good
collector shall issue the petitioner a notice cause request before the decision, if no
granting said exemption, classification, special magistrate is used, or recommended
portability assessment difference transfer, or decision, if a special magistrate is used, is
deferral and shall file with the board clerk a issued, the board or board designee shall
notice that the petition was acknowledged as rule on the good cause request before
correct. The board clerk shall cancel the determining that the decision or
hearing upon receiving the notice of recommended decision should be set aside
acknowledgement and there shall be no and that the hearing should be rescheduled,
further proceeding on the matter or that the board or special magistrate should
acknowledged as correct. issue the decision or recommended decision.
(4) If parties do not file a notice of (7) When a petitioner does not appear
withdrawal or notice of acknowledgement by the commencement of a scheduled
but indicate the same at the hearing, the hearing and a good cause request is pending,
board or special magistrate shall so state on the board or board designee shall rule on the
the hearing record and shall not proceed with good cause request before determining that
the hearing and shall not issue a decision. If the hearing should be rescheduled or that the
a petition is withdrawn or acknowledged as board or special magistrate should issue a
correct under subsection (1), (2), or (3), or decision or recommended decision.
settlement is reached and filed by the parties, (a) If the board or board designee finds
at any time before a recommended decision good cause for the petitioner's failure to
or final board decision is issued, the board, appear, the board clerk shall reschedule the
special magistrate or clerk need not issue such hearing.
decision. The board clerk shall list and (b) If the board or board designee does
report all withdrawals, settlements, not find good cause for the petitioner's failure
acknowledgements of correctness as to appear, the board or special magistrate
withdrawn or settled petitions. Settled shall issue a decision or recommended
petitions shall include those acknowledged as decision.
correct by the property appraiser or tax (8) Decisions issued under subsection
collector. (6) or (7) shall not be treated as withdrawn
(5) For all withdrawn or settled or settled petitions and shall contain:
petitions, a special magistrate shall not (a) A finding of fact that the petitioner
produce a recommended decision and the did not appear at the hearing and did not state
board shall not produce a final decision. good cause; and
(6) When a petitioner does not appear (b) A conclusion of law that the relief is
by the commencement of a scheduled denied and the decision is being issued in
hearing and the petitioner has not indicated order that any right the petitioner may have to
a desire to have their petition heard without bring an action in circuit court is not impaired.
their attendance and a good cause request is (9) Copies of the forms incorporated in
not pending, the board or the special Rule 12D-16.002, F.A.C., may be obtained
magistrate shall not commence or proceed at the Department's Internet site:
with the hearing and shall produce a decision http://floridarevenue.com/property/Pages/For
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ms.aspx. (4)(a) If either the petitioner or the
Rulemaking Authority 194.011(5), 194.034(1), property appraiser communicates a
194.034, 195.027(1) FS. Law Implemented 193.155, reasonable belief that a board member or
194.011, 194.032, 194.037, 213.05 FS. History—New special magistrate has a bias, prejudice or
3-30-10.
conflict of interest, the basis for that belief
12D-9.022 Disqualification or Recusal shall be stated in the record of the proceeding
of Special Magistrates or Board or submitted prior to the hearing in writing to
Members. the board legal counsel.
(1) If either the petitioner or the property (b) If the board member or special
appraiser communicates a reasonable belief magistrate agrees with the basis stated in the
that a special magistrate does not possess the record, the board member or special
statutory qualifications in accordance with magistrate shall recuse himself or herself on
Sections 194.035 and 475.611(1)(h) and (i), the record. A special magistrate who recuses
F.S., to conduct a particular proceeding, the himself or herself shall close the hearing on
basis for that belief shall be included in the the record and notify the board clerk of the
record of the proceeding or submitted prior to recusal. Upon a board member's recusal, the
the hearing in writing to the board legal hearing shall go forward if there is a quorum.
counsel. Upon a special magistrate's recusal, or a
(2)(a)Upon review, if the board or its legal board member's recusal that results in a
counsel determines that the original special quorum not being present, the board clerk
magistrate does not meet the statutory shall reschedule the hearing.
requirements and qualifications, the board or (c) If the board member or special
magistrate questions the need for recusal, the
legal counsel shall enter into the record an
instruction to the board clerk to reschedule board member or special magistrate shall
the petition before a different special request an immediate determination on the
magistrate to hear or rehear the petition matter from the board's legal counsel.
without considering actions that may have (d) Upon review, if the board legal
occurred during any previous hearing. counsel:
(b) Upon review, if the board or its legal l. Determines that a recusal is necessary,
counsel determines that the special magistrate the board member or special magistrate shall
does meet the statutory requirements and recuse himself or herself and the board clerk
qualifications, such determination shall be shall reschedule the hearing; or
issued in writing and placed in the record, and 2. Is uncertain whether recusal is
the special magistrate will conduct the necessary, the board member or special
hearing, or, if a hearing was already held, the magistrate shall recuse himself or herself and
recommended decision will be forwarded to the board clerk shall reschedule the hearing;
the board in accordance with these rules. or
(3) Board members and special 3 Determines the recusal is
unnecessary, the board legal counsel shall
magistrates shall recuse themselves from
hearing a petition when they have a conflict set forth the basis upon which the request was
of interest or an appearance of a conflict of not based on sufficient facts or reasons.
interest. (e) In a rescheduled hearing, the board
or special magistrate shall not consider any
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actions that may have occurred during any
previous hearing on the same petition. 12D-9.024 Procedures for
(5) A rescheduling for disqualification or Commencement of a Hearing.
recusal shall not be treated as the one time (1) If all parties are present and the
rescheduling to which a petitioner has a right petition is not withdrawn or settled, a hearing
upon timely request under Section on the petition shall commence.
194.032(2),F.S. (2) The hearing shall be open to the
Rulemaking Authority 194.011(5), 194.034(1), public.
195.027(1), 213.06(1) FS. Law Implemented (3) Upon the request of either party, a
194.011, 194.032, 194.034, 194.035, 213.05, special magistrate shall swear in all witnesses
475.611, FS. History—New 3-30-10.
in that proceeding on the record. Upon such
12D-9.023 Hearings Before Board or request and if the witness has been sworn
Special Magistrates. in during an earlier hearing, it shall be
(1) Hearing rooms, office space, sufficient for the special magistrate to
remind the witness that he or she is still under
computer systems, personnel, and other
resources used for any of the board's oath.
functions shall be controlled by the board (4) Before or at the start of the hearing,
the board, the board's designee or the special
through the board clerk of the value
adjustment board. The board clerk shall magistrate shall give a short overview
perform his or her duties in a manner to avoid verbally or in writing of the rules of
the appearance of a conflict of interest. The procedure and any administrative issues
board clerk shall not use the resources of the necessary to conduct the hearing.
property appraiser's or tax collector's office (5) Before or at the start of the hearing,
and shall not allow the property appraiser or unless waived by the parties, the board or
tax collector to control or influence any part special magistrate shall make an opening
of the value adjustment board process. statement or provide a brochure or taxpayer
(2) Boards and special magistrates shall information sheet that:
adhere as closely as possible to the schedule (a) States the board or special
of hearings established by the board clerk but magistrate is an independent, impartial, and
must ensure that adequate time is allowed for unbiased hearing body or officer, as
parties to present evidence and for the board applicable;
or special magistrate to consider the admitted (b) States the board or special magistrate
evidence. If the board or special magistrate does not work for the property appraiser or
determines from the petition form that the tax collector, is independent of the property
hearing has been scheduled for less time than appraiser or tax collector, and is not
the petitioner requested on the petition, the influenced by the property appraiser or tax
board or special magistrate must consider collector;
whether the hearing should be extended or (c) States the hearing will be conducted in
an orderly, fair, and unbiased manner;
continued to provide additional time.
Rulemaking Authority 194.011(5), 194.034(1), (d) States that the law does not allow
195.027(1), 213.06(1) FS. Law Implemented the board or special magistrate to review
194.011, 194.032, 194.034, 195.022, 195.084, any evidence unless it is presented on the
213.05 FS. History New 3-30-10. record at the hearing or presented upon
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agreement of the parties while the record is 1. The petition is on a "portability"
open; and assessment difference transfer in which the
(e) States that the law requires the board previous homestead is the subject of the
or special magistrate to evaluate the relevance petition and is located in a county other than
and credibility of the evidence in deciding the the county where the new homestead is
results of the petition. located. Requirements specific to hearings on
(6) The board or special magistrate such petitions are set forth in subsection 12D-
shall ask the parties if they have any 9.028(6), F.A.C.; or
questions regarding the verbal or written 2. The petitioner has indicated that he or
overview of the procedures for the hearing. she does not wish to appear at the hearing,but
(7) After the opening statement, and would like for the board or special
clarification of any questions with the parties, magistrate to consider evidence submitted
the board or special magistrate shall proceed by the petitioner.
with the hearing. The property appraiser (b) A petitioner who has indicated that he
shall indicate for the record his or her or she does not wish to appear at the hearing,
determination of just value, classified use but would like for the board or special
value, tax exemption, property classification, magistrate to consider his or her evidence,
or "portability" assessment difference, or shall submit his or her evidence to the board
deferral or penalties. Under subsection clerk and property appraiser before the
194.301(1), F.S., in a hearing on just, hearing.
classified use, or assessed value, the first The board clerk shall:
issue to be considered is whether the property 1. Keep the petitioner's evidence as part
appraiser establishes a presumption of of the petition file;
correctness for the assessment. The 2. Notify the board or special magistrate
property appraiser shall present evidence on before or at the hearing that the petitioner has
this issue first. indicated he or she will not appear at the
(8) If at any point in a hearing or hearing, but would like for the board or
proceeding the petitioner withdraws the special magistrate to consider his or her
petition or the parties agree to settlement, the evidence at the hearing; and
petition becomes a withdrawn or settled 3. Give the evidence to the board or
petition and the hearing or proceeding shall special magistrate at the beginning of the
end. The board or special magistrate shall hearing.
state or note for the record that the petition is (10) If the property appraiser or tax
withdrawn or settled, shall not proceed with collector does not appear by the
the hearing, shall not consider the petition, commencement of a scheduled hearing,
and shall not produce a decision or except a good cause hearing, the board or
recommended decision. special magistrate shall state on the record
(9)(a) If the petitioner does not appear by that the property appraiser or tax collector did
the commencement of a scheduled hearing, not appear at the hearing. Then, the board or
the board or special magistrate shall not special magistrate shall request the petitioner
commence the hearing and shall proceed to state for the record whether he or she
under the requirements set forth in subsection wants to have the hearing rescheduled or
12D-9.021(6), F.A.C.,unless: wants to proceed with the hearing without
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the property appraiser or tax collector. If the apply, but fundamental due process shall be
petitioner elects to have the hearing observed and shall govern the proceedings.
rescheduled, the board clerk shall reschedule (b) For administrative reviews, "relevant
the hearing. If the petitioner elects to proceed evidence" is evidence that is reasonably
with the hearing without the property related, directly or indirectly, to the statutory
appraiser or tax collector, the board or criteria that apply to the issue under review.
special magistrate shall proceed with the This description means the evidence meets or
hearing and shall produce a decision or exceeds a minimum level of relevance
recommended decision. necessary to be admitted for consideration,
(11) In any hearing conducted without but does not necessarily mean that the
one of the parties present, the board or evidence has sufficient relevance to legally
special magistrate must take into justify a particular conclusion.
consideration the inability of the opposing (c) Rebuttal evidence is relevant evidence
party to cross- examine the non-appearing used solely to disprove or contradict the
party in determining the sufficiency of the original evidence presented by an opposing
evidence of the non- appearing party. party.
Rulemaking Authority 194.011(5), 194.034(1), (d) As the trier of fact, the board or special
195.027(1), 213.06(1) FS. Law Implemented magistrate may independently rule on the
194.011, 194.032, 194.034, 195.022, 195.084, admissibility and use of evidence. If the board
213.05 FS. History—New 3-30-10.
or special magistrate has any questions
12D-9.025 Procedures for Conducting relating to the admissibility and use of
a Hearing; Presentation of Evidence; evidence, the board or special magistrate
Testimony of Witnesses. should consult with the board legal counsel.
(1) As part of administrative reviews, the The basis for any ruling on admissibility of
board or special magistrate must: evidence must be reflected in the record. The
(a) Review the evidence presented by the special magistrate may delay ruling on the
parties; question during the hearing and consult with
(b) Determine whether the evidence board legal counsel after the hearing.
presented is admissible; (3)(a) In a board or special magistrate
(c) Admit the evidence that is admissible, hearing, the petitioner is responsible for
and identify the evidence presented to presenting relevant and credible evidence in
indicate that it is admitted or not admitted; support of his or her belief that the property
and appraiser's determination is incorrect. The
(d) Consider the admitted evidence. property appraiser is responsible for
(2)(a) In these rules, the term "admitted presenting relevant and credible evidence in
evidence" means evidence that has been support of his or her determination.
admitted into the record for consideration by (b) Under Section 194.30�1, F.S.,
the board or special magistrate. Board and Preponderance of the evidence is the
special magistrate proceedings are not standard of proof that applies in assessment
controlled by strict rules of evidence and challenges. The "clear and convincing
procedure. Formal rules of evidence shall not evidence" standard of proof no longer
applies, starting with 2009 assessments. A
taxpayer shall never have the burden of
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proving that the property appraiser's to consider evidence submitted by the
assessment is not supported by any petitioner.
reasonable hypothesis of a legal assessment. (d) A petitioner who has indicated that he
(4)(a) No evidence shall be considered by or she does not wish to appear at the hearing,
the board or special magistrate except when but would like for the board or special
presented and admitted during the time magistrate to consider his or her evidence,
scheduled for the petitioner's hearing, or at a shall submit his or her evidence to the board
time when the petitioner has been given clerk before the hearing.
reasonable notice. The petitioner may still The board clerk shall:
present evidence if he or she does not 1. Keep the petitioner's evidence as part of
participate in the evidence exchange. the petition file;
However, if the property appraiser asks in 2. Notify the board or special magistrate
writing for specific evidence before the before or at the hearing that the petitioner has
hearing in connection with a filed petition, indicated he or she will not appear at the
and the petitioner has this evidence and hearing, but would like for the board or
refuses to provide it to the property appraiser, special magistrate to consider his or her
the evidence cannot be presented by the evidence at the hearing; and
petitioner or accepted for consideration by the 3. Give the evidence to the board or
board or special magistrate. These special magistrate at the beginning of the
requirements are more specifically described hearing.
in paragraph (f) below. (e) The board clerk may provide an
(b) If a party submits evidence to the board electronic system for the filing and retrieval
clerk prior to the hearing, the board or special of evidence for the convenience of the parties,
magistrate shall not review or consider such but such evidence shall not be considered part
evidence prior to the hearing. of the record and shall not be reviewed by the
(c) In order to be reviewed by the board or board or special magistrate until presented at
special magistrate, any evidence filed with a hearing. Any exchange of evidence should
the board clerk shall be brought to the hearing occur between the parties and such evidence
by the party. This requirement shall not apply is not part of the record until presented by the
where: offering party and deemed admissible at the
1. A petitioner does not appear at a hearing hearing.
on a "portability" assessment difference (f)1. No petitioner shall present for
transfer petition in which the previous consideration, nor shall the board or special
homestead is the subject of the petition and is magistrate accept for consideration,
located in a county other than the county testimony or other evidentiary materials that
where the new homestead is located. were specifically requested of the petitioner
Requirements specific to hearings on such in writing by the property appraiser in
petitions are set forth in subsection 12D- connection with a filed petition, of which the
9.028(6), F.A.C.; or petitioner had knowledge and denied to the
2. A petitioner has indicated that he or she property appraiser. Such evidentiary
does not wish to appear at the hearing but materials shall be considered timely if
would like for the board or special magistrate provided to the property appraiser no later
than fifteen (15) days before the hearing in
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accordance with the exchange of evidence person who performed the appraisal serves as
rules in Rule 12D-9.020, F.A.C., and, if a special magistrate to that county value
provided to the property appraiser less than adjustment board for the same tax year.
fifteen (15) days before the hearing, shall be Accordingly, in that tax year the board and
considered timely if the board or special any special magistrate in that county shall not
magistrate determines they were provided a admit such appraisal report into evidence and
reasonable time before the hearing. A shall not consider any such appraisal report.
petitioner's ability to introduce the evidence, (5) When testimony is presented at a
requested of the petitioner in writing by the hearing, each party shall have the right to
property appraiser, is lost if not provided to cross-examine any witness.
the property appraiser as described in this (6)(a) By agreement of the parties entered
paragraph. This provision does not preclude in the record, the board or special magistrate
rebuttal evidence that was not specifically may leave the record open and postpone
requested of the petitioner by the property completion of the hearing to a date certain to
appraiser. For purposes of this rule and Rule allow a party to collect and provide additional
12D-9.020, F.A.C., reasonableness shall be relevant and credible evidence. Such
assumed if the property appraiser does not postponements shall be limited to instances
object. Otherwise, reasonableness shall be where, after completing original
determined by whether the material can be presentations of evidence, the parties agree to
reviewed, investigated, and responded to or the collection and submittal of additional,
rebutted in the time frame remaining before specific factual evidence for consideration by
the hearing. If a petitioner has acted in good the board or special magistrate. In lieu of
faith and not denied evidence to the property completing the hearing, upon agreement of
appraiser prior to the hearing, as provided by the parties the board or special magistrate is
Section 194.034(1)(h), F.S., but wishes to authorized to consider such evidence without
submit evidence at the hearing which is of a further hearing.
nature that would require investigation or (b) If additional hearing time is necessary,
verification by the property appraiser,then the the hearing must be completed at the date,
special magistrate may allow the hearing to be place, and time agreed upon for presenting the
recessed and, if necessary, rescheduled so that additional evidence to the board or special
the property appraiser may review such magistrate for consideration.
evidence. (c) The following limitations shall apply if
2. A property appraiser shall not present the property appraiser seeks to present
undisclosed evidence that was not supplied to additional evidence that was unexpectedly
the petitioner as required under the evidence discovered and that would increase the
exchange rule, Rule 12D-9.020, F.A.C. The assessment.
remedy for such noncompliance shall be a 1. The board or special magistrate shall
rescheduling of the hearing to allow the ensure that such additional evidence is limited
petitioner an opportunity to review the to a correction of a factual error discovered in
information of the property appraiser. the physical attributes of the petitioned
(g) An appraisal report shall not be property; a change in the property appraiser's
submitted as evidence in a value adjustment judgment is not such a correction and shall
board proceeding in any tax year in which the not justify an increase in the assessment.
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2. A notice of revised proposed directly or indirectly, to matters already in the
assessment shall be made and provided to the record.
petitioner in accordance with the notice (c) Representatives of interested
provisions set out in Florida Statutes for municipalities may be heard as provided in
notices of proposed property taxes. Section 193.116, F.S.
3. Along with the notice of revised (8) Unless a board or special magistrate
proposed assessment, the property appraiser determines that additional time is necessary,
shall provide to the petitioner a copy of the the board or special magistrate shall conclude
revised property record card containing all hearings at the end of the time scheduled
information relevant to the computation of the for the hearing. If a hearing is not concluded
revised proposed assessment, with by the end of the time scheduled, the board or
confidential information redacted. The special magistrate shall determine the amount
property appraiser shall provide such revised of additional time needed to conclude the
property record card to the petitioner either by hearing.
sending it to the petitioner or by notifying the (a) If the board or special magistrate
petitioner how to obtain it online. determines that the amount of additional time
4. A new hearing shall be scheduled and needed to conclude the hearing would not
notice of the hearing shall be sent to the unreasonably disrupt other hearings, the
petitioner. board or special magistrate is authorized to
5. The evidence exchange procedures in proceed with conclusion of the hearing.
Rule 12D-9.020, F.A.C., shall be available. (b) If the board or special magistrate
6. The back assessment procedure in determines that the amount of additional time
Section 193.092, F.S., shall be used for any needed to conclude the hearing would
assessment already certified. unreasonably disrupt other hearings, the
(7)(a) The board or special magistrate board or special magistrate shall so state on
shall receive, identify for the record, and the record and shall notify the board clerk to
retain all exhibits presented during the reschedule the conclusion of the hearing to a
hearing and send them to the board clerk time as scheduled and noticed by the board
along with the recommended decision or final clerk.
decision. Upon agreement of the parties, the (9) The board or special magistrate shall
board clerk is authorized to make an not be required to make, at any time during a
electronic representation of evidence that is hearing, any oral or written finding,
difficult to store or maintain. conclusion, decision, or reason for decision.
(b) The board or special magistrate shall The board or special magistrate has the
have the authority, at a hearing, to ask discretion to determine whether to make such
questions at any time of either party, the determinations during a hearing or to consider
witnesses, or board staff. When asking the petition and evidence further after the
questions, the board or special magistrate hearing and then make such determinations.
shall not show bias for or against any party or (10) For purposes of reporting board
witness. The board or special magistrate shall action on decisions and on the notice of tax
limit the content of any question asked of a impact, the value as reflected on the initial
party or witness to matters reasonably related, roll shall mean the property appraiser's
determination as presented at the
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
commencement of the hearing or as reduced board in the hearing or the special magistrate
by the property appraiser during the hearing, must be physically present in the hearing
but before a decision by the board or a room. Unless required by other provisions
recommended decision by the special of state or federal law, the board clerk need
magistrate. See Rule 12D-9.038, F.A.C. not comply with such a request if such
Rulemaking Authority 194.011(5), 194.034(1), telephonic or electronic media are not
195.027(1) FS. Law Implemented 193.092, 194.011, reasonably available.
194.032, 194.034, 194.035 FS. History—New 3-30- (b) The parties must also all agree on the
10, Amended 6-14-16, 9-19-17, 8-17-21.
methods for swearing witnesses, presenting
12D-9.026 Procedures for Conducting a evidence, and placing testimony on the
Hearing by Electronic Media. record. Such methods must comply with
(1) Hearings conducted by electronic the provisions of this rule chapter. The
media shall occur only under the conditions agreement of the parties must include which
set forth in this rule section. parties must appear by telephonic or other
(a) The board must approve and have electronic media, and which parties will be
available the necessary equipment and Present in the hearing room.
procedures. (4) Such hearings must be open to the
(b) The special magistrate, if one is public either by providing the ability for
used, must agree in each case to the interested members of the public to join
electronic hearing. the hearing electronically or to monitor the
(c) The board must reasonably hearing at the location of the board or special
magistrate.
accommodate parties that have hardship or Rulemaking Authority 194.011(5), 194.034(1),
lack necessary equipment or ability to access 195.027(1), 213.06(1) FS. Law Implemented
equipment. The board must provide a 194.011, 194.032, 194.034, 195.035, 195.022,
physical location at which a party may 195.084, 213.05 FS. History—New 3-30-10.
appear, if requested.
(2) For any hearing conducted by 12D-9.027 Process of Administrative
electronic media, the board shall ensure that Review.
all equipment is adequate and functional for (1) This section sets forth the sequence
allowing clear communication among the of general procedural steps for administrative
participants and for creating the hearing reviews. This order of steps applies to: the
records required by law. The board consideration of evidence, the development
procedures shall specify the time period of conclusions, and the production of written
within which a party must request to appear decisions. The board or special magistrate
at a hearing by electronic media. shall follow this general sequence in order
(3) Consistent with board equipment and to fulfill the procedural requirements of
procedures: Section 194.301, F.S. The following
(a) Any party may request to appear at a subsections set forth the steps for
hearing before a board or special magistrate, administrative reviews of:
using telephonic or other electronic media. If (a) Just valuations in subsection (2);
the board or special magistrate allows a party (b) Classified use valuations, and
to appear by telephone, all members of the assessed valuations of limited increase
38
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Department of Revenue September 2022
property, in subsection (3); and determine whether the hearing record
(c) Exemptions, classifications, and contains competent, substantial evidence of
portability assessment transfers in subsection just value which
(4). cumulatively meets the criteria of
(2) In administrative reviews of the just Section 193.011, F.S., and professionally
valuation of property, the board or special accepted appraisal practices.
magistrate shall follow this sequence of a. If the hearing record contains
general procedural steps: competent, substantial evidence for
(a) Determine whether the property establishing a revised just value, the board or
appraiser established a presumption of an appraiser special magistrate shall establish
correctness for the assessment, and a revised just value based only upon such
determine whether the property appraiser's evidence. In establishing a revised just
just valuation methodology is appropriate. value, the board or special magistrate is not
The presumption of correctness is not restricted to any specific value offered by one
established unless the admitted evidence of the parties.
proves by a preponderance of the evidence b. If the hearing record lacks competent,
that the property appraiser's just valuation substantial evidence for establishing a revised
methodology complies with Section 193.011, just value, the board or special magistrate
F.S., and professionally accepted appraisal shall remand the assessment to the property
practices, including mass appraisal standards, appraiser with appropriate directions for
if appropriate. establishing just value.
(b)1. In administrative reviews of just 4. If the property appraiser establishes
valuations, if the property appraiser a presumption of correctness and that
establishes a presumption of correctness, presumption of correctness is not overcome
determine whether the admitted evidence as described in subparagraph (b)1. above, the
proves by a preponderance of the evidence assessment stands.
that: (3) In administrative reviews of the
a. The property appraiser's just valuation classified use valuation of property or
does not represent just value; or administrative reviews of the assessed
b. The property appraiser's just valuation valuation of limited increase property, the
is arbitrarily based on appraisal practices that board or special magistrate shall follow this
are different from the appraisal practices sequence of general procedural steps:
generally applied by the property appraiser (a) Identify the statutory criteria that
to comparable property within the same apply to the classified use valuation of the
county. property or to the assessed valuation of limited
2. If one or both of the conditions in increase property, as applicable.
subparagraph (b)1. above are determined to (b) Determine whether the property
exist, the property appraiser's presumption of appraiser established a presumption of
correctness is overcome. correctness for the assessment, and determine
3. If the property appraiser does not whether the property appraiser's classified
establish a presumption of correctness, or if use or assessed valuation methodology is
the presumption of correctness is overcome, appropriate. The presumption of correctness
the board or special magistrate shall is not established unless the admitted
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Uniform Policies and Procedures Manual for Value Adjustment Boards
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evidence proves by a preponderance of the establishing a revised classified use value,
evidence that the property appraiser's the board or special magistrate is not
valuation methodology complies with the restricted to any specific value offered by one
statutory criteria that apply to the classified of the parties.
use valuation or assessed valuation, as b. If the hearing record lacks competent,
applicable, of the petitioned property. substantial evidence for establishing a revised
(c)1. In administrative reviews of classified use value, the board or special
classified use valuations, if the property magistrate shall remand the assessment to
appraiser establishes a presumption of the property appraiser with appropriate
correctness, determine whether the admitted directions for establishing classified use
evidence proves by a preponderance of the value.
evidence that: 4. If the property appraiser establishes
a. The property appraiser's classified a presumption of correctness and that
use valuation does not represent classified presumption of correctness is not overcome
use value; or as described in subparagraph (c)1. above, the
b. The property appraiser's classified use assessment stands.
valuation is arbitrarily based on classified use (d)1. In administrative reviews of
valuation practices that are different from assessed valuations of limited increase
the classified use valuation practices property, if the property appraiser
generally applied by the property appraiser establishes a presumption of correctness,
to comparable property of the same determine whether the admitted evidence
property classification within the same proves by a preponderance of the evidence
county. that:
2. If one or both of the conditions in a. The property appraiser's assessed
subparagraph (c)1. above are determined to valuation does not represent assessed value; or
exist, the property appraiser's presumption of b. The property appraiser's assessed
correctness is overcome. valuation is arbitrarily based on assessed
3. If the property appraiser does not valuation practices that are different from the
establish a presumption of correctness, or if assessed valuation practices generally
the presumption of correctness is overcome, applied by the property appraiser to
the board or special magistrate shall comparable property within the same county.
determine whether the hearing record 2. If one or both of the conditions in
contains competent, substantial evidence of subparagraph (d)1. above are determined to
classified use value which cumulatively exist, the property appraiser's presumption of
meets the statutory criteria that apply to the correctness is overcome.
classified use valuation of the petitioned 3. If the property appraiser does not
property. establish a presumption of correctness, or if
a. If the hearing record contains the presumption of correctness is overcome,
competent, substantial evidence for the board or special magistrate shall
establishing a revised classified use value, determine whether the hearing record
the board or an appraiser special magistrate contains competent, substantial evidence of
shall establish a revised classified use value assessed value which cumulatively meets the
based only upon such evidence. In statutory criteria that apply to the assessed
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valuation of the petitioned property. (g) below.
a. If the hearing record contains (b) Consider the admitted evidence
competent, substantial evidence for presented by the parties.
establishing a revised assessed value, the (c) Identify the particular exemption,
board or an appraiser special magistrate property classification, or portability
shall establish a revised assessed value assessment transfer issue that is the subject of
based only upon such evidence. In the petition.
establishing a revised assessed (d) Identify the statutory criteria that
value, the board or special magistrate is apply to the particular exemption, property
not restricted to any specific value offered by classification, or portability assessment
one of the parties. difference transfer that was identified as the
b. If the hearing record lacks competent, issue under administrative review.
substantial evidence for establishing a revised (e) Identify and consider the essential
assessed value,the board or special magistrate characteristics of the petitioned property or
shall remand the assessment to the property the property owner, as applicable, based on
appraiser with appropriate directions for the statutory criteria that apply to the issue
establishing assessed value. under administrative review.
4. If the property appraiser establishes (f) Identify and consider the basis used
a presumption of correctness and that by the property appraiser in issuing the
presumption of correctness is not overcome denial for the petitioned property.
as described in subparagraph (d)1. above, the (g) Determine whether the admitted
assessment stands. evidence proves by a preponderance of the
(4) In administrative reviews of evidence that the property appraiser's denial
exemptions, classifications, and portability is incorrect and the exemption, classification,
assessment transfers, the board or special or portability assessment transfer should be
magistrate shall follow this sequence of granted because all of the applicable statutory
general procedural steps: criteria are satisfied. Where necessary and
(a) In the case of an exemption, the board where the context will permit in these rules,
or special magistrate shall consider whether the term "statutory criteria" includes any
the denial was valid or invalid and shall: constitutional criteria that do not require
1. Review the exemption denial, and implementation by legislation.
compare it to the applicable statutory criteria (5) "Standard of proof' means the
in Section 196.193(5),F.S.; level of proof needed by the board or
2. Determine whether the denial was special magistrate to reach a particular
valid under Section 196.193, F.S.; and conclusion. The standard of proof that
3. If the denial is found to be invalid, not applies in administrative reviews is called
give weight to the exemption denial or to any "preponderance of the evidence," which
evidence supporting the basis for such means "greater weight of the evidence."
denial, but shall instead proceed to dispose (6) When applied to evidence, the term
of the matter without further consideration in "sufficient" is a test of adequacy. Sufficient
compliance with Section 194.301, F.S. evidence is admitted evidence that has
4. If the denial is found to be valid, enough overall weight, in terms of relevance
proceed with steps in paragraphs (b) through and credibility, to legally justify a particular
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conclusion. A particular conclusion is (2) A petitioner may file a petition with
justified when the overall weight of the the value adjustment board, in the county
admitted evidence meets the standard of where the new homestead is located, to
proof that applies to the issue under petition either a denial of a transfer or the
consideration. The board or special amount of the transfer, on Form DR-
magistrate must determine whether the 486PORT. Form DR-486PORT is adopted
admitted evidence is sufficiently relevant and incorporated by reference in Rule 12D-
and credible to reach the standard of proof 16.002, F.A.C. Such petition must be filed at
that applies to the issue under consideration. any time during the taxable year on or before
In determining whether the admitted evidence the 25th day following the mailing of the
is sufficient for a particular issue under notice of proposed property taxes as
consideration, the board or special magistrate provided in Section 194.011, F.S. If only a
shall: part of a transfer of assessment increase
(a) Consider the relevance and differential is granted, the notice of
credibility of the admitted evidence as a proposed property taxes shall function as
whole, regardless of which party presented notice of the taxpayer's right to appeal to the
the evidence; board.
(b) Determine the relevance and (3) The petitioner may petition to the
credibility, or overall weight, of the evidence; board the decision of the property appraiser
(c) Compare the overall weight of the refusing to allow the transfer of an
evidence to the standard of proof; assessment difference, and the board shall
(d) Determine whether the overall review the application and evidence
weight of the evidence is sufficient to reach presented to the property appraiser upon
the standard of proof; and which the petitioner based the claim and
(e) Produce a conclusion of law based shall hear the petitioner on behalf of his or her
on the determination of whether the overall right to such assessment. Such petition shall
weight of the evidence has reached the be heard by an attorney special magistrate if
standard of proof the board uses special magistrates.
Rulemaking Authority 194.011(5), 194.034(1), (4) This subsection will apply to value
195.027(1), 213.06(1) FS. Law Implemented adjustment board proceedings in a county in
193.122, 194.011, 194.015, 194.032, 194.034' which the previous homestead is located. Any
194.036, 194.037, 194.301, 195.002, 195.084, desiring to appeal the action of a
195.096, 196.011, 196.151, 196.193, 197.122, petitionerg pp
213.05 FS. History—New 3-30-10. property appraiser in a county in which the
previous homestead is located must so
12D-9.028 Petitions on Transfer of designate on Form DR-486PORT.
"Portability" Assessment Difference. (5) If the petitioner does not agree
(1) This rule section applies to the review with the amount of the assessment
of denials of assessment limitation difference limitation difference for which the
transfers or of the amount of an assessment petitioner qualifies as stated by the property
limitation difference transfer. No adjustment appraiser in the county where the previous
to the just, assessed or taxable value of the homestead property was located, or if the
previous homestead parcel may be made property appraiser in that county has not
pursuant to a petition under this rule. stated that the petitioner qualifies to transfer
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Department of Revenue September 2022
any assessment limitation difference, upon the notice shall be received by the petitioner
the petitioner filing a petition to the value no less than twenty-five (25) calendar days
adjustment board in the county where the prior to the day of such scheduled
new homestead property is located, the board appearance. The board clerk will have prima
clerk in that county shall, upon receiving the facie complied with the requirements of this
petition, send a notice using Form DR- section if the notice was deposited in the U.S.
486XCO, to the board clerk in the county mail thirty (30) days prior to the day of such
where the previous homestead was located, scheduled appearance.
which shall reconvene if it has already (c) Such petition shall be heard by an
adjourned. Form DR-486XCO is adopted, attorney special magistrate if the value
and incorporated by reference, in Rule 12D- adjustment board in the county where the
16.002, F.A.C. previous homestead was located uses special
(6)(a) If a cross county petition is filed magistrates. The petitioner may attend such
as described in subsection (5), such notice hearing and present evidence,but need not do
operates as a timely petition and creates an so. If the petitioner does not appear at the
appeal to the value adjustment board in the hearing, the hearing shall go forward. The
county where the previous homestead was board or special magistrate shall obtain the
located on all issues surrounding the petition file from the board clerk. The
previous assessment differential for the board or special magistrate shall consider
taxpayer involved. However, the petitioner deeds, property appraiser records that do
may not petition to have the just, assessed, or not violate confidentiality requirements, and
taxable value of the previous homestead other documents that are admissible
changed. evidence. The petitioner may submit a
(b) The board clerk in the county where written statement for review and
the previous homestead was located shall set consideration by the board or special
the petition for hearing and notify the magistrate explaining why the "portability"
petitioner, the property appraiser in the assessment difference should be granted
county where the previous homestead was based on applications and other documents
located, the property appraiser in the county and records submitted by the petitioner.
where the new homestead is located, and the (d) The value adjustment board in the
value adjustment board in that county, and county where the previous homestead was
shall hear the petition. located shall issue a decision and the board
(25) The board clerk in the county in clerk shall send a copy of the decision to the
which the previous homestead was located board clerk in the county where the new
must note and file the petition from the homestead is located.
county in which the new homestead is (e) In hearing the petition in the county
located. No filing fee is required. The board where the new homestead is located, that
clerk shall notify each petitioner of the value adjustment board shall consider the
scheduled time of appearance. The notice decision of the value adjustment board in the
shall be in writing and delivered by regular county where the previous homestead was
or certified U.S. mail, or personal delivery, located on the issues pertaining to the
or delivered in the manner requested by the previous homestead and on the amount of any
petitioner on Form DR- 486PORT, so that assessment reduction for which the petitioner
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Department of Revenue September 2022
qualifies. The value adjustment board in the assessment to the property appraiser for a
county where the new homestead is located classified use valuation when the board:
may not hold its hearing until it has received (a) Has concluded that a property
the decision from the value adjustment board classification will be granted; and
in the county where the previous homestead (b) Has concluded that the record does
was located. not contain the competent substantial
(7) This rule does not authorize the evidence necessary for the board to establish
consideration or adjustment of the just, classified use value.
assessed, or taxable value of the previous (4) The board or special magistrate shall,
homestead property. on the appropriate decision form from the
(8) Copies of the forms incorporated in Form DR-485 series, produce written
Rule 12D-16.002, F.A.C., may be obtained findings of fact and conclusions of law
at the Department's Internet site: necessary to determine that a remand is
http://floridarevenue.com/property/Pages/For required, but shall not render a recommended
ms.aspx. or final decision until after a continuation
Rulemaking Authority 194.011(5), 194.034(1), hearing is held or waived as provided in
195.027(1) FS. Law Implemented 193.155, 194.011, subsection (9). The Form DR-485 series is
195.084, 213.05 FS. History—New 3-30-10. adopted, and incorporated by reference, in
Rule 12D-16.002, F.A.C.
12D-9.029 Procedures for Remanding (5) When an attorney special magistrate
Value Assessments to the Property remands an assessment to the property
Appraiser. appraiser for classified use valuation, an
(1) The board or appraiser special appraiser special magistrate retains authority
magistrate shall remand a value assessment to produce a recommended decision in
to the property appraiser when the board or accordance with law. When an appraiser
special magistrate has concluded that: special magistrate remands an assessment to
(a) The property appraiser did not the property appraiser, the special magistrate
establish a presumption of correctness, or retains authority to produce a recommended
has concluded that the property appraiser decision in accordance with law. When the
established a presumption of correctness value adjustment board remands an
that is overcome, as provided in Rule 12D- assessment to the property appraiser, the
9.027, F.A.C.; and board retains authority to make a final
(b) The record does not contain the decision on the petition in accordance with
competent substantial evidence necessary for law.
the board or special magistrate to establish (6) For remanding an assessment to the
a revised just value, classified use value, property appraiser, the board or special
or assessed value, as applicable. magistrate shall produce a written remand
(2) An attorney special magistrate shall decision which shall include appropriate
remand an assessment to the property directions to the property appraiser.
appraiser for a classified use valuation when (7) The board clerk shall concurrently
the special magistrate has concluded that a provide, to the petitioner and the property
property classification will be granted. appraiser, a copy of the written remand
(3) The board shall remand an decision from the board or special magistrate.
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Department of Revenue September 2022
The petitioner's copy of the written remand petitioner no less than twenty-five (25)
decision shall be sent by regular or certified calendar days prior to the day of such
U.S. mail, or by personal delivery, or in the scheduled appearance, as described in
manner requested by the taxpayer on Form subsection 12D-9.019(3), F.A.C. When a
DR-486, Petition to the Value Adjustment petitioner does not notify the board clerk that
Board Request for Hearing. Form DR-486 is the results of the property appraiser's
adopted and incorporated by reference in written remand review are unacceptable to
Rule 12D-16.002, F.A.C. the petitioner and does not request a
(8)(a) After receiving a board or special continuation hearing, or if the petitioner
magistrate's remand decision from the board waives a continuation hearing, the board or
clerk, the property appraiser shall follow special magistrate shall issue a decision or
the appropriate directions from the board or recommended decision. Such decision shall
special magistrate and shall produce a written contain:
remand review. 1. A finding of fact that the petitioner did
(b) The property appraiser or his or her not request a continuation hearing or waived
staff shall not have, directly or indirectly, any such hearing; and
ex parte communication with the board or 2. A conclusion of law that the decision
special magistrate regarding the remanded is being issued in order that any right the
assessment. petitioner may have to bring an action in
(9)(a) Immediately after receipt of the circuit court is not impaired.
written remand review from the property The petition shall be treated and listed as
appraiser, the board clerk shall send a copy board action for purposes of the notice
of the written remand review to the petitioner required by Rule 12D-9.038, F.A.C.
by regular or certified U.S. mail or by (c) At a continuation hearing, the board
personal delivery, or in the manner requested or special magistrate shall receive and
by the taxpayer on Form DR-486, and shall consider the property appraiser's written
send a copy to the board or special remand review and additional relevant and
magistrate. The board clerk shall retain, as credible evidence, if any, from the parties.
part of the petition file, the property Also, the board or special magistrate may
appraiser's written remand review. Together consider evidence admitted at the original
with the petitioner's copy of the written hearing.
remand review, the board clerk shall send to (10) In those counties that use special
the petitioner a copy of this rule subsection. magistrates, if an attorney special magistrate
(b) The board clerk shall schedule a has granted a property classification before
continuation hearing if the petitioner notifies the remand decision and the property
the board clerk, within 25 days of the date appraiser has produced a remand classified
the board clerk sends the written remand use value, a real property valuation special
review, that the results of the property magistrate shall conduct the continuation
appraiser's written remand review are hearing.
unacceptable to the petitioner and that the (11) In no case shall a board or special
petitioner requests a further hearing on the magistrate remand to the property appraiser
petition. The board clerk shall send the notice an exemption, "portability" assessment
of hearing so that it will be received by the difference transfer, or property classification
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
determination. producing a recommended decision, the
(12) Copies of all evidence shall remain special magistrate shall provide it to the board
with the board clerk and be available during clerk.
the remand process. (2) The board clerk shall provide
(13) In lieu of remand, the board or special copies of the special magistrate's
magistrate may postpone conclusion of the recommended decision to the petitioner and
hearing upon agreement of the parties if the the property appraiser as soon as practicable
requirements of subsection 12D-9.025(6), after receiving the recommended decision,
F.A.C., are met. and if the board clerk:
(14) Copies of the forms incorporated in (a) Knows the date, time, and place at
Rule 12D-16.002, F.A.C., may be obtained at which the recommended decision will be
the Department's Internet site: considered by the board, the board clerk
http://floridarevenue.com/property/Pages/For shall include such information when he or
ms.aspx. she sends the recommended decision to the
Rulemaking Authority 194.011(5), 194.034(1), petitioner and the property appraiser; or
195.027(1), 213.06(1) FS. Law Implemented (b) Does not yet know the date, time,
194.011, 194.032, 194.034, 194.035, 194.301 FS. and place at which the recommended
History New 3-30-10, Amended 9-19-17.
decision will be considered by the board, the
12D-9.030 Recommended Decisions. board clerk shall include information on how
(1) For each petition not withdrawn or to find the date, time, and place of the
settled, special magistrates shall produce a meeting at which the recommended
written recommended decision that contains decision will be considered by the board.
findings of fact, conclusions of law, and (3) Any board or special magistrate
reasons for upholding or overturning the workpapers, worksheets, notes, or other
materials that are made available to a party
property appraiser's determination.
Conclusions of law must be based on findings shall immediately be sent to the other
of fact. For each of the statutory criteria for party. Any workpapers, worksheets, notes,
the issue under administrative review, or other materials created by the board or
findings of fact must identify the special magistrates during the course of
hearings or during consideration of petitions
corresponding admitted evidence, or lack
thereof Each recommended decision shall and evidence, that contain any material
contain sufficient factual and legal prepared in connection with official business,
information and reasoning to enable the shall be transferred to the board clerk and
parties to understand the basis for the retained as public records. Value adjustment
decision, and shall otherwise meet the boards or special magistrates using
requirements of law. The special magistrate standardized workpapers, worksheets, or
and board clerk shall observe the petitioner's notes, whether in electronic format or
right to be sent a timely written recommended otherwise, must receive prior department
decision containing proposed findings of fact approval to ensure that such standardized
and proposed conclusions of law and reasons documents comply with the law.
for upholding or overturning the (4) For the purpose of producing the
determination of the property appraiser. After recommended decisions of special
magistrates, the department prescribes the
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
Form DR-485 series, and any electronic shall not submit to the board, and the board
equivalent forms approved by the shall not adopt, any recommended decision
department under Section 195.022, F.S. that is not in compliance with Sections
The Form DR-485 series is adopted, and 194.301, 194.034(2) and 194.035(1), F.S.
incorporated by reference, in Rule 12D- (2) As provided in Sections 194.034(2)
16.002, F.A.C. All recommended decisions and 194.035(1), F.S., the board shall consider
of special magistrates, and all forms used for the recommended decisions of special
the recommended decisions, must contain the magistrates and may act upon the
following required elements: recommended decisions without further
(a) Findings of fact; hearing. If the board holds further hearing for
(b) Conclusions of law; and such consideration, the board clerk shall send
(c) Reasons for upholding or overturning notice of the hearing to the parties. Any notice
the determination of the property appraiser. of hearing shall be in the same form as
(5) As used in this section, the terms specified in subsection 12D-9.019(3), F.A.C.,
"findings of fact" and "conclusions of law" but need not include items specified in
include proposed findings of fact and subparagraphs 6. through 9. of that
proposed conclusions of law produced by subsection. The board shall consider whether
special magistrates in their recommended the recommended decisions meet the
decisions. requirements of subsection (1), and may rely
(6) Legal advice from the board legal on board legal counsel for such
counsel relating to the facts of a petition or to determination. Adoption of recommended
the specific outcome of a decision, if in decisions need not include a review of the
writing, shall be included in the record and underlying record.
referenced within the findings of fact and (3) If the board determines that a
conclusions of law. If not in writing, such recommended decision meets the
advice shall be documented within the requirements of subsection (1), the board
findings of fact and conclusions of law. shall adopt the recommended decision. When
(7) Copies of the forms incorporated in a recommended decision is adopted and
Rule 12D-16.002, F.A.C., may be obtained rendered by the board, it becomes final.
at the Department's Internet site: (4) If the board determines that a
http://floridarevenue.com/property/Pages/For recommended decision does not comply with
ms.aspx. the requirements of subsection (1), the board
Rulemaking Authority 194.011(5), 194.034(1), shall proceed as follows:
195.027(1) FS. Law Implemented 193.155, 194.011, (a) The board shall request the advice of
194.035, 195.022 FS. History—New 3-30-10, board legal counsel to evaluate further action
Amended 9-19-17.
and shall take the steps necessary for
12D-9.031 Consideration and Adoption producing a final decision in compliance with
of Recommended Decisions of Special subsection (1).
Magistrates by Value Adjustment Boards (b) The board may direct a special
in Administrative Reviews. magistrate to produce a recommended
(1) All recommended decisions shall decision that complies with subsection (1)
comply with Sections 194.301, 194.034(2) based on, if necessary, a review of the entire
and 194.035(1), F.S. A special magistrate record.
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
(c) The board shall retain any findings of fact and conclusions of law.
recommended decisions and all other records (2) A final decision of the board shall
of actions under this rule section. state the just, assessed, taxable, and exempt
Rulemaking Authority 194.011(5), 194.034(1), value, for the county both before and after
195.027(1), 213.06(1) FS. Law Implemented board action. Board action shall not include
193.122, 194.011, 194.032, 194.034, 194.035, changes made as a result of action by the
194.301 FS. History New 3-30-10, Amended 6-14-
16. property appraiser. If the property appraiser
has reduced his or her value or granted an
12D-9.032 Final Decisions. exemption, property classification, or
(1)(a) For each petition not withdrawn or "portability" assessment difference transfer,
settled, the board shall produce a written final whether before or during the hearing but
decision that contains findings of fact, before board action, the values in the
conclusions of law, and reasons for "before" column shall reflect the adjusted
upholding or overturning the property figure before board action.
appraiser's determination. Conclusions of (3) The board's final decision shall
law must be based on findings of fact. For advise the taxpayer and property appraiser
each of the statutory criteria for the issue that further proceedings in circuit court shall
under administrative review, findings of be as provided in Section 194.036, F.S.
fact must identify the corresponding (4) Upon issuance of a final decision by
admitted evidence, or lack thereof. Each the board, the board shall provide it to the
final decision shall contain sufficient factual board clerk and the board clerk shall
and legal information and reasoning to promptly provide notice of the final decision
enable the parties to understand the basis for to the parties. Notice of the final decision
the decision, and shall otherwise meet the may be made by providing a copy of the
requirements of law. The board may fulfill decision. The board shall issue all final
the requirement to produce a written final decisions within 20 calendar days of the last
decision by adopting a recommended day the board is in session pursuant to Section
decision of the special magistrate containing 194.034, F.S.
the required elements and providing notice (5) For the purpose of producing the
that it has done so. The board may adopt the final decisions of the board, the department
special magistrate's recommended decision as prescribes the Form DR-485 series, and any
the decision of the board incorporating the electronic equivalent forms approved by the
department under Section 195.022, F.S. The
recommended decision, using a postcard or
similar notice. The board shall ensure regular Form DR-485 series is adopted, and
incorporated by reference, in Rule 12D-
and timely approval of recommended
decisions. 16.002, F.A.C. The Form DR-485 series,
(b) Legal advice from the board legal or approved electronic equivalent forms, are
counsel relating to the facts of a petition or to the only forms that shall be used for
the specific outcome of a decision, if in producing a final decision of the board.
writing, shall be included in the record and Before using any form to notify petitioners
referenced within the findings of fact and of the final decision, the board shall submit
conclusions of law. If not in writing, such the proposed form to the department for
advice shall be documented within the approval. The board shall not use a form to
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
notify the petitioner unless the department Rulemaking Authority 194.011(5), 194.034(1),
has approved the form. All decisions of the 195.027(1), 213.06(1) FS. Law Implemented
board, and all forms used to produce final 194.011, 194.032, 194.034, 195.022 FS. History—
New 3-30-10, Amended 9-19-17.
decisions on petitions heard by the board,
must contain the following required elements: 12D-9.033 Further Judicial
(a) Findings of fact;
Proceedings.
(b) Conclusions of law; and After the board issues its final decision,
(c) Reasons for upholding or overturning further proceedings and the timing thereof
the determination of the property appraiser. are as provided in Sections 194.036 and
(6)(a) If, prior to a final decision, any 194.171, F.S.
communication is received from a party Rulemaking Authority 194.011(5), 194.034(1),
concerning a board process on a petition or 195.027(1), 213.06(1) FS. Law Implemented
concerning a recommended decision, a copy 194.011, 194.013, 194.015, 194.032, 194.034,
of the communication shall promptly be 194.035, 194.036, 195.022, 213.05 FS. History—New
furnished to all parties, the board clerk, and 3-30-10.
the board legal counsel. No such
communication shall be furnished to the 12D-9.034 Record of the Proceeding.
board or a special magistrate unless a copy (1) The board clerk shall maintain a record
is immediately furnished to all parties. A of the proceeding. The record shall consist of:
party may waive notification or furnishing (a) The petition;
of copies under this subsection. (b) All filed documents, including all
(b) The board legal counsel shall tangible exhibits and documentary evidence
presented, whether or not admitted into
respond to such communication and may
advise the board concerning any action the evidence; and
board should take concerning the (c)Meeting minutes and a verbatim record
communication. of the hearing.
(c) No reconsideration of a recommended (2) The verbatim record of the hearing
decision shall take place until all parties have may be kept by any electronic means which
been furnished all communications, and have is easily retrieved and copied. In counties that
been afforded adequate opportunity to use special magistrates, the special magistrate
respond. shall accurately and completely preserve the
(d) The board clerk shall provide to the verbatim record during the hearing, and may
parties: be assisted by the board clerk. In counties
1. Notification before the presentation of that do not use special magistrates, the board
the matter to the board; and clerk shall accurately and completely
2. Notification of any action taken by the preserve the verbatim record during the
board. hearing. At the conclusion of each hearing,
(7) Copies of the forms incorporated in the board clerk shall retain the verbatim
Rule 12D-16.002, F.A.C., may be obtained at record as part of the petition file.
the Department's Internet site: (3) The record shall be maintained for
http://floridarevenue.com/property/Pages/For four years after the final decision has been
ms.aspx. rendered by the board if no appeal is filed in
circuit court, or for five years if an appeal is
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
filed. board clerk shall also make the following
(4) If requested by the taxpayer, the certification:
taxpayer's representative, or the property CERTIFICATION OF VERBATIM
appraiser, the board clerk shall retain these TRANSCRIPT
records until the final disposition of any I hereby certify that the attached
subsequent judicial proceeding related to the verbatim transcript consisting of sequentially
same property. numbered pages through _ is an
Rulemaking Authority 194.011(5), 194.034(1), accurate and true transcript of the hearing
195.027(1), 213.06(1) FS. Law Implemented held on in the proceeding before the
194.011, 194.032, 194.034, 194.035 FS. History— County Value Adjustment Board petition
New 3-30-10, Amended 9-19-17. numbered filed by:
12D-9.035 Duty of Clerk to Prepare and Clerk of Value Adjustment Board
Transmit Record.
(1) When a change in the tax roll made by By:
the board becomes subject to review by the Deputy Clerk
Circuit Court pursuant to Section (2) The board clerk shall provide the
194.036(1)(c), F.S., it shall be the duty of petitioner and property appraiser, upon their
the board clerk, when requested, to prepare request, a copy of the record at no more than
the record for review. The record shall consist actual cost.
Rulemaking Authority 194.011(5), 194.034(1),
of a copy of each paper, including the 195.027(1), 213.06(1) FS. Law Implemented
petition and each exhibit in the proceeding 194.032, 194.036, 213.05 FS. History New 3-30-10.
together with a copy of the board's decision
and written findings of fact and conclusions of 12D-9.036 Procedures for Petitions on
law. The board clerk shall transmit to the Denials of Tax Deferrals.
Court this record, and the board clerk's (1) The references in these rules to the
certification of the record which shall be in tax collector are for the handling of petitions
the following form: of denials of tax deferrals under Section
Certification of Record 197.2425, F.S., and petitions of penalties
I hereby certify that the attached record, imposed under Section 197.301,F.S.
consisting of sequentially numbered pages (2) To the extent possible where the
one through , consists of true copies of context will permit, such petitions shall be
all papers, exhibits, and the Board's findings handled procedurally under this rule chapter
of fact and conclusions of law, in the in the same manner as denials of exemptions.
proceeding before the County Value Rulemaking Authority 194.011(5), 194.034(1),
Adjustment Board upon petition numbered 195.027(1), 213.06(1) FS. Law Implemented
filed by 194.032, 194.036, 197.2425, 197.301, 213.05 FS.
History New 3-30-10, Amended 11-1-12.
Clerk of Value Adjustment Board
By:
Deputy Clerk
Should the verbatim transcript be
prepared other than by a court reporter, the
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
PART III and the property appraiser and parties did not
UNIFORM CERTIFICATION OF influence the selection of special magistrates;
ASSESSMENT ROLLS (d) All petitions considered were either
timely filed, or good cause was found for late
12D-9.037 Certification of Assessment filing after proper review by the board or its
Rolls. designee;
(1)(a) When the tax rolls have been (e) All board meetings were duly noticed
extended pursuant to Section 197.323, F.S., pursuant to Section 286.011, F.S., and were
the initial certification of the value held in accordance with law;
adjustment board shall be made on Form DR- (f) No ex parte communications were
488P. Form DR-488P is adopted, and considered unless all parties were notified
incorporated by reference, in Rule 12D- and allowed to rebut;
16.002, F.A.C. (g) All petitions were reviewed and
(b) After all hearings have been held, the considered as required by law unless
board shall certify an assessment roll or part withdrawn or settled as defined in this rule
of an assessment roll that has been finally chapter;
approved pursuant to Section 193.1142, F.S. (h) All decisions contain required
The certification shall be on the form findings of fact and conclusions of law in
prescribed by the department referenced in compliance with Chapter 194, F.S., and this
subsection (2) of this rule. A sufficient rule chapter;
number of copies of the board's certification (i) The board allowed opportunity for
shall be delivered to the property appraiser public comment at the meeting at which
who shall attach the same to each copy of special magistrate recommended decisions
each assessment roll prepared by the property were considered and adopted;
appraiser. (j) All board members and the board's
(2) The form shall include a certification legal counsel have read this certification and
signed by the board chair, on behalf of the a copy of the statement in subsection (1) is
entire board, on Form DR-488, adopted, attached; and
and incorporated by reference, in Rule 12D- (k) All complaints of noncompliance
16.002, F.A.C., designated for this purpose, with Part I, Chapter 194, F.S., or this rule
that all requirements in Chapter 194, F.S., and chapter called to the board's attention have
department rules, were met as follows: been appropriately addressed to conform
(a) The prehearing checklist pursuant to with the provisions of Part I, Chapter 194,
Rule 12D-9.014, F.A.C., was followed and F.S., and this rule chapter.
all necessary actions reported by the board (3) The board shall provide a signed
clerk were taken to comply with Rule 12D- original of the certification required under this
9.014, F.A.C.; rule section to the department before
(b) The qualifications of special publication of the notice of the findings and
magistrates were verified, including whether results of the board required by Section
special magistrates completed the 194.037, F.S. See Form DR-529, Notice Tax
department's training; Impact of Value Adjustment Board.
(c) The selection of special magistrates (4) Copies of the forms incorporated in
was based solely on proper qualifications Section 12D-16.002, F.A.C., may be
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
obtained at the Department's Internet site: a part of the paper where legal notices and
http://floridarevenue.com/property/Pages/Fo classified advertisements are not published.
rms.aspx. The notice must include all the above
Rulemaking Authority 194.011(5), 194.034(1), information and no change shall be made in
195.027(1), 213.06(1) FS. Law Implemented the format or content without department
193.122, 194.011, 195.022, 195.084, 213.05 FS. approval.
History New 3-30-10.
(3) The notice of the findings and
12D-9.038 Public Notice of Findings results of the value adjustment board shall
and Results of Value Adjustment Board. be published as provided by Chapter 50, F.S.
(1) After all hearings have been It shall be the specific intent of the
completed, the board clerk shall publish a publication of notice to reach the largest
public notice advising all taxpayers of the segment of the total county population.
findings and results of the board decisions (4) The headline of the notice shall read
which shall include changes made by the "TAX IMPACT OF VALUE ADJUSTMENT
board to the property appraiser's initial roll. BOARD."
Such notice shall be published to permit (5) It shall be the duty of the board clerk
filing within the timeframe in subsections to ensure publication of the notice after the
12D-17.004(1) and (2), F.A.C., where board has heard all petitions, complaints,
provided. For petitioned parcels, the property appeals, and disputes.
appraiser's initial roll shall be the property (6) Copies of the forms incorporated in
appraiser's determinations as presented at the Rule 12D-16.002, F.A.C., may be obtained
commencement of the hearing or as reduced from the Department's website: website
by the property appraiser during the hearing https://floridarevenue.com/property/Pages/F
but before a decision by the board or a orms.aspx.
Rulemaking Authority 194.011(5), 194.034(1),
recommended decision by a special 195.027(1) FS. Law Implemented 194.032, 194.034,
magistrate. This section shall not prevent the 194.037 FS. History—New 3-30-10, Amended 6-13-
property appraiser from providing data to 22.
assist the board clerk with the notice of tax
impact. The public notice shall be in the form
of a newspaper advertisement and shall be
referred to as the "tax impact notice". The
format of the tax impact notice shall be
substantially as prescribed in Form DR-529,
Notice Tax Impact of Value Adjustment
Board,incorporated by reference in Rule 12D-
16.002, F.A.C.
(2) If published in the print edition of a
newspaper, the size of the notice shall be at
least a quarter page size advertisement of
a standard or tabloid size newspaper, the
headline must be set in a type no smaller than
18 point, and the notice must be published in
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Uniform Policies and Procedures Manual for Value Adjustment Boards
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FLORIDA ADMINISTRATIVE (3) Every decision of the board must
CODE contain specific and detailed findings of fact
CHAPTER 12D-10 which shall include both ultimate findings of
fact and basic and underlying findings of
VALUE ADJUSTMENT BOARD fact. Each basic and underlying finding must
12D-10.003 Powers, Authority, Duties and be properly annotated to its supporting
Functions of Value Adjustment evidence. For purposes of these rules, the
Board following are defined to mean:
(a) An ultimate finding is a determination
12D-10.003 Powers, Authority, of fact. An ultimate finding is usually
Duties and Functions of Value expressed in the language of a statutory
Adjustment Board. standard and must be supported by and flow
(1) The board has no power to fix the rationally from adequate basic and
original valuation of property for ad valorem underlying findings.
tax purposes or to grant an exemption not (b) Basic and underlying findings are
authorized by law and the board is bound by those findings on which the ultimate findings
the same standards as the county property rest and which are supported by evidence.
appraiser in determining values and the Basic and underlying findings are more
granting of exemptions. The board has no detailed than the ultimate findings but less
power to grant relief either by adjustment of detailed than a summary of the evidence.
the value of a property or by the granting of
an exemption on the basis of hardship of a (c) Reasons are those clearly stated
particular taxpayer. The board, in grounds upon which the board or property
determining the valuation of a specific appraiser acted.
property, shall not consider the ultimate Rulemaking Authority 194.034(1), 195.027(1),
amount of tax required. 213.06(1) FS. Law Implemented 193.122, 194.011,
194.015, 194.032, 194.034, 194.036, 194.037,
(2) The powers, authority, duties and 194.301, 195.002, 195.096, 196.011, 197.122,
functions of the board, insofar as they are 213.05 FS. History New 10-12-76, Amended 11-10-
appropriate, apply equally to real property 77, 9-30-82, Formerly 12D-10.03, Amended 12-31-
and tangible personal property (including 98, 3-30-10.
taxable household goods).
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
FLORIDA STATUTES conference shall present those facts considered by the
CHAPTER 194 property appraiser to be supportive of the correctness
ADMINISTRATIVE AND JUDICIAL of the assessment. However, nothing herein shall be
REVIEW OF PROPERTY TAXES construed to be a prerequisite to administrative or
(EXCERPT) judicial review of property assessments.
(3) A petition to the value adjustment board
PART I ADMINISTRATIVE REVIEW must be in substantially the form prescribed by the
(ss. 194.011-194.037) department. Notwithstanding s. 195.022, a county
PART III ASSESSMENT: PRESUMPTION officer may not refuse to accept a form provided by
OF CORRECTNESS (ss. 194.301, 194.3015) the department for this purpose if the taxpayer
chooses to use it. A petition to the value adjustment
PART I board must be signed by the taxpayer or be
ADMINISTRATIVE REVIEW accompanied at the time of filing by the taxpayer's
written authorization or power of attorney,unless the
194.011 Assessment notice; objections to person filing the petition is listed in s. 194.034(1)(a).
assessments. A person listed in s. 194.034(1)(a)may file a petition
194.013 Filing fees for petitions; disposition; with a value adjustment board without the taxpayer's
waiver. signature or written authorization by certifying under
194.014 Partial payment of ad valorem taxes; penalty of perjury that he or she has authorization to
proceedings before value adjustment file the petition on behalf of the taxpayer. If a
board. taxpayer notifies the value adjustment board that a
194.015 Value adjustment board. petition has been filed for the taxpayer's property
194.032 Hearing purposes; timetable. without his or her consent,the value adjustment board
194.034 Hearing procedures; rules. may require the person filing the petition to provide
194.035 Special magistrates; property evaluators. written authorization from the taxpayer authorizing
194.036 Appeals. the person to proceed with the appeal before a hearing
194.037 Disclosure of tax impact. is held. If the value adjustment board finds that a
person listed in s. 194.034(1)(a) willfully and
194.011 Assessment notice; objections to knowingly filed a petition that was not authorized by
assessments.— the taxpayer, the value adjustment board shall require
(1) Each taxpayer whose property is subject to such person to provide the taxpayer's written
real or tangible personal ad valorem taxes shall be authorization for representation to the value
notified of the assessment of each taxable item of adjustment board clerk before any petition filed by
such property, as provided in s. 200.069. that person is heard, for 1 year after imposition of
(2) Any taxpayer who objects to the assessment such requirement by the value adjustment board. A
placed on any property taxable to him or her, power of attorney or written authorization is valid for
including the assessment of homestead property at 1 assessment year, and a new power of attorney or
less than just value under s. 193.155(8), may request written authorization by the taxpayer is required for
the property appraiser to informally confer with the each subsequent assessment year. A petition shall
taxpayer. Upon receiving the request, the property also describe the property by parcel number and shall
appraiser,or a member of his or her staff, shall confer be filed as follows:
with the taxpayer regarding the correctness of the (a) The clerk of the value adjustment board and
assessment. At this informal conference,the taxpayer the property appraiser shall have available and shall
shall present those facts considered by the taxpayer to distribute forms prescribed by the Department of
be supportive of the taxpayer's claim for a change in Revenue on which the petition shall be made. Such
the assessment of the property appraiser. The petition shall be sworn to by the petitioner.
property appraiser or his or her representative at this
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
(b) The completed petition shall be filed with association is a condominium association or
the clerk of the value adjustment board of the county, cooperative association, the notice must also be
who shall acknowledge receipt thereof and promptly posted conspicuously on the condominium or
furnish a copy thereof to the property appraiser. cooperative property in the same manner as notices of
(c) The petition shall state the approximate time board meetings under ss. 718.112(2) and 719.106(1).
anticipated by the taxpayer to present and argue his or Such notice must provide at least 14 days for a unit or
her petition before the board. parcel owner to elect, in writing, that his or her unit
(d) The petition may be filed, as to valuation or parcel not be included in the petition.
issues, at any time during the taxable year on or 2. A condominium association as defined in s.
before the 25th day following the mailing of notice by 718.103 or a cooperative association as defined in s.
the property appraiser as provided in subsection (1). 719.103 which has filed a single joint petition under
With respect to an issue involving the denial of an this subsection has the right to seek judicial review or
exemption, an agricultural or high-water recharge appeal a decision on the single joint petition and
classification application, an application for continue to represent the unit or parcel owners
classification as historic property used for throughout any related proceedings. If the property
commercial or certain nonprofit purposes, or a appraiser seeks judicial review or appeals a decision
deferral, the petition must be filed at any time during on the single joint petition, the association shall
the taxable year on or before the 30th day following defend the unit or parcel owners throughout any such
the mailing of the notice by the property appraiser related proceedings. The property appraiser is not
under s. 193.461, s. 193.503, s. 193.625, s. 196.173, required to name the individual unit or parcel owners
or s. 196.193 or notice by the tax collector under s. as defendants in such proceedings. This subparagraph
197.2425. is intended to clarify existing law and applies to cases
(e)1. A condominium association as defined in pending on July 1, 2021.
s. 718.103, a cooperative association as defined in s. (f) An owner of contiguous, undeveloped
719.103, or any homeowners' association as defined parcels may file with the value adjustment board a
in s. 723.075, with approval of its board of single joint petition if the property appraiser
administration or directors, may file with the value determines such parcels are substantially similar in
adjustment board a single joint petition on behalf of nature.
any association members who own units or parcels of (g) An owner of multiple tangible personal
property which the property appraiser determines are property accounts may file with the value adjustment
substantially similar with respect to location, board a single joint petition if the property appraiser
proximity to amenities,number of rooms, living area, determines that the tangible personal property
and condition. The condominium association, accounts are substantially similar in nature.
cooperative association, or homeowners' association (h) The individual, agent, or legal entity that
as defined in s. 723.075 shall provide the unit or signs the petition becomes an agent of the taxpayer
parcel owners with notice of its intent to petition the for the purpose of serving process to obtain personal
value adjustment board. The notice must include a jurisdiction over the taxpayer for the entire value
statement that by not opting out of the petition, the adjustment board proceedings, including any appeals
unit or parcel owner agrees that the association shall of a board decision by the property appraiser pursuant
also represent the unit or parcel owner in any related to s. 194.036. This paragraph does not authorize the
proceedings, without the unit or parcel owners being individual, agent, or legal entity to receive or access
named or joined as parties. Such notice must be hand the taxpayer's confidential information without
delivered or sent by certified mail, return receipt written authorization from the taxpayer.
requested, except that such notice may be (4)(a) At least 15 days before the hearing the
electronically transmitted to a unit or parcel owner petitioner shall provide to the property appraiser a list
who has expressly consented in writing to receiving of evidence to be presented at the hearing, together
such notices by electronic transmission. If the with copies of all documentation to be considered by
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
the value adjustment board and a summary of previous homestead was located, which shall
evidence to be presented by witnesses. reconvene if it has already adjourned.
(b) No later than 7 days before the hearing, if (b) Such notice operates as a petition in, and
the petitioner has provided the information required creates an appeal to,the value adjustment board in the
under paragraph(a),and if requested in writing by the county where the previous homestead was located of
petitioner, the property appraiser shall provide to the all issues surrounding the previous assessment
petitioner a list of evidence to be presented at the differential for the taxpayer involved. However, the
hearing, together with copies of all documentation to taxpayer may not petition to have the just, assessed,
be considered by the value adjustment board and a or taxable value of the previous homestead changed.
summary of evidence to be presented by witnesses. (c) The value adjustment board in the county
The evidence list must contain the property where the previous homestead was located shall set
appraiser's property record card. Failure of the the petition for hearing and notify the taxpayer, the
property appraiser to timely comply with the property appraiser in the county where the previous
requirements of this paragraph shall result in a homestead was located, the property appraiser in the
rescheduling of the hearing. county where the new homestead is located, and the
(5)(a) The department shall by rule prescribe value adjustment board in that county, and shall hear
uniform procedures for hearings before the value the appeal. Such appeal shall be heard by an attorney
adjustment board which include requiring: special magistrate if the value adjustment board in the
1. Procedures for the exchange of information county where the previous homestead was located
and evidence by the property appraiser and the uses special magistrates. The taxpayer may attend
petitioner consistent with s. 194.032. such hearing and present evidence, but need not do
2. That the value adjustment board hold an so. The value adjustment board in the county where
organizational meeting for the purpose of making the previous homestead was located shall issue a
these procedures available to petitioners. decision and send a copy of the decision to the value
(b) The department shall develop a uniform adjustment board in the county where the new
policies and procedures manual that shall be used by homestead is located.
value adjustment boards, special magistrates, and (d) In hearing the appeal in the county where the
taxpayers in proceedings before value adjustment new homestead is located, that value adjustment
boards. The manual shall be made available, at a board shall consider the decision of the value
minimum, on the department's website and on the adjustment board in the county where the previous
existing websites of the clerks of circuit courts. homestead was located on the issues pertaining to the
(6) The following provisions apply to petitions previous homestead and on the amount of any
to the value adjustment board concerning the assessment reduction for which the taxpayer
assessment of homestead property at less than just qualifies. The value adjustment board in the county
value under s. 193.155(8): where the new homestead is located may not hold its
(a) If the taxpayer does not agree with the hearing until it has received the decision from the
amount of the assessment limitation difference for value adjustment board in the county where the
which the taxpayer qualifies as stated by the property previous homestead was located.
appraiser in the county where the previous homestead (e) In any circuit court proceeding to review the
property was located, or if the property appraiser in decision of the value adjustment board in the county
that county has not stated that the taxpayer qualifies where the new homestead is located, the court may
to transfer any assessment limitation difference,upon also review the decision of the value adjustment
the taxpayer filing a petition to the value adjustment board in the county where the previous homestead
board in the county where the new homestead was located.
property is located,the value adjustment board in that History.—s. 25, ch. 4322, 1895; GS 525; s. 1, ch. 5605,
1907;ss. 23,66,ch. 5596, 1907;RGS 723,724;CGL 929,930;
county shall,upon receiving the appeal, send a notice
to the value adjustment board in the county where the s. 1, ch. 67-415; ss. 1,2,ch. 69-55; s. 1, ch. 69-140;ss. 21,35,
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
ch. 69-106; s. 25, ch. 70-243; s. 34, ch. 71-355; s. 11, ch. 73- (4) All filing fees collected by the clerk shall be
172; s. 5,ch. 76-133; s. 1,ch. 76-234; s. 1, ch.77-102; s. 1,ch. allocated and utilized to defray,to the extent possible,
77-174;s.2,ch.78-354;s. 36,ch. 80-274;s. 13,ch. 82-208;ss.
8, 55, 80,ch. 82-226; s. 209,ch. 85-342; s. 1, ch. 86-175; s. 1 the costs incurred in connection with the
ch. 88-146; s. 143, ch. 91-112; s. 1, ch. 92-32; s. 977, ch. 95- administration and operation of the value adjustment
147; s. 6,ch. 95-404; s.4,ch.96-204; s. 3,ch.97-117; s. 2,ch. board.
2002-18; s. 1, ch. 2004-349; s. 7, ch. 2008-173; s. 3, ch. 2008- History.-s. 19,ch.83-204;s.210,ch. 85-342;s.2,ch.86-
197;s.2,ch.2011-93;s.54,ch.2011-151;s. 1,ch.2015-115;s. 175; s.4,ch. 86-300;s. 2,ch. 88-146; s. 144,ch. 91-112; s. 55,
8,ch.2016-128;s. 1,ch.2021-209. ch. 96-175; s. 18, ch. 99-8; s. 3, ch. 2000-262; s. 70, ch. 2004-
Note.-Former s. 193.25. 11; s. 55,ch.2011-151;s.41,ch.2014-19;s.2,ch.2015-115.
194.013 Filing fees for petitions; disposition; 194.014 Partial payment of ad valorem taxes;
waiver.- proceedings before value adjustment board.-
(1) If required by resolution of the value (1)(a) A petitioner before the value adjustment
adjustment board, a petition filed pursuant to s. board who challenges the assessed value of property
194.011 shall be accompanied by a filing fee to be must pay all of the non-ad valorem assessments and
paid to the clerk of the value adjustment board in an make a partial payment of at least 75 percent of the ad
amount determined by the board not to exceed$15 for valorem taxes, less the applicable discount under s.
each separate parcel of property, real or personal, 197.162,before the taxes become delinquent pursuant
covered by the petition and subject to appeal. to s. 197.333.
However, such filing fee may not be required with (b)1. A petitioner before the value adjustment
respect to an appeal from the disapproval of board who challenges the denial of a classification or
homestead exemption under s. 196.151 or from the exemption, or the assessment based on an argument
denial of tax deferral under s. 197.2425. Only a single that the property was not substantially complete as of
filing fee shall be charged under this section as to any January 1, must pay all of the non-ad valorem
particular parcel of real property or tangible personal assessments and the amount of the tax which the
property account despite the existence of multiple taxpayer admits in good faith to be owing, less the
issues and hearings pertaining to such parcel or applicable discount under s. 197.162,before the taxes
account. For joint petitions filed pursuant to s. become delinquent pursuant to s. 197.333.
194.011(3)(e), (f), or (g), a single filing fee shall be 2. If the value adjustment board determines that
charged. Such fee shall be calculated as the cost of the the amount of the tax that the taxpayer has admitted
special magistrate for the time involved in hearing the to be owing pursuant to this paragraph is grossly
joint petition and shall not exceed$5 per parcel of real disproportionate to the amount of the tax found to be
property or tangible property account. Such fee is to due and that the taxpayer's admission was not made
be proportionately paid by affected parcel owners. in good faith, the tax collector must collect a penalty
(2) The value adjustment board shall waive the at the rate of 10 percent of the deficiency per year
filing fee with respect to a petition filed by a taxpayer from the date the taxes became delinquent pursuant to
who demonstrates at the time of filing, by an s. 197.333.
appropriate certificate or other documentation issued (c) The value adjustment board must deny the
by the Department of Children and Families and petition by written decision by April 20 if the
submitted with the petition, that the petitioner is then petitioner fails to make the payment required by this
an eligible recipient of temporary assistance under subsection. The clerk, upon issuance of the decision,
chapter 414. shall, on a form provided by the Department of
(3) All filing fees imposed under this section Revenue,notify by first-class mail each taxpayer, the
shall be paid to the clerk of the value adjustment property appraiser,and the department of the decision
board at the time of filing. If such fees are not paid at of the board.
that time, the petition shall be deemed invalid and (2) If the value adjustment board or the property
shall be rejected. appraiser determines that the petitioner owes ad
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Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
valorem taxes in excess of the amount paid, the may be temporarily replaced by other members of the
unpaid amount accrues interest at an annual respective boards on appointment by their respective
percentage rate equal to the bank prime loan rate on chairpersons. Any three members shall constitute a
July 1, or the first business day thereafter if July 1 is quorum of the board, except that each quorum must
a Saturday, Sunday, or legal holiday, of the year, include at least one member of said governing board,
beginning on the date the taxes became delinquent at least one member of the school board, and at least
pursuant to s. 197.333 until the unpaid amount is paid. one citizen member and no meeting of the board shall
If the value adjustment board or the property take place unless a quorum is present.Members of the
appraiser determines that a refund is due,the overpaid board may receive such per diem compensation as is
amount accrues interest at an annual percentage rate allowed by law for state employees if both bodies
equal to the bank prime loan rate on July 1,or the first elect to allow such compensation. The clerk of the
business day thereafter if July 1 is a Saturday, governing body of the county shall be the clerk of the
Sunday, or legal holiday, of the tax year, beginning value adjustment board. The board shall appoint
on the date the taxes became delinquent pursuant to s. private counsel who has practiced law for over 5 years
197.333 until a refund is paid. Interest on an and who shall receive such compensation as may be
overpayment related to a petition shall be funded established by the board. The private counsel may not
proportionately by each taxing authority that was represent the property appraiser,the tax collector,any
overpaid. Interest does not accrue on amounts paid in taxing authority, or any property owner in any
excess of 100 percent of the current taxes due as administrative or judicial review of property taxes.
provided on the tax notice issued pursuant to s. No meeting of the board shall take place unless
197.322. For purposes of this subsection, the term counsel to the board is present. Two-fifths of the
"bank prime loan rate" means the average expenses of the board shall be borne by the district
predominant prime rate quoted by commercial banks school board and three-fifths by the district county
to large businesses as published by the Board of commission.
Governors of the Federal Reserve System. History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-
(3) This section does not apply to petitions for 243; s. 22,ch. 73-172; s. 5,ch. 74-234;s. 1,ch. 75-77; s. 6,ch.
ad valorem tax deferrals pursuant to chapter 197. 76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s.
History.—s. 1,ch.2011-181;s.9,ch.2016-128. 978,ch.95-147;s.4,ch.2008-197.
194.015 Value adjustment board.—There is 194.032 Hearing purposes; timetable.—
hereby created a value adjustment board for each (1)(a) The value adjustment board shall meet
county, which shall consist of two members of the not earlier than 30 days and not later than 60 days
governing body of the county as elected from the after the mailing of the notice provided in s.
membership of the board of said governing body, one 194.011(1); however, no board hearing shall be held
of whom shall be elected chairperson, and one before approval of all or any part of the assessment
member of the school board as elected from the rolls by the Department of Revenue. The board shall
membership of the school board, and two citizen meet for the following purposes:
members, one of whom shall be appointed by the 1. Hearing petitions relating to assessments
governing body of the county and must own filed pursuant to s. 194.011(3).
homestead property within the county and one of 2. Hearing complaints relating to homestead
whom must be appointed by the school board and exemptions as provided for under s. 196.151.
must own a business occupying commercial space 3. Hearing appeals from exemptions denied, or
located within the school district. A citizen member disputes arising from exemptions granted, upon the
may not be a member or an employee of any taxing filing of exemption applications under s. 196.011.
authority, and may not be a person who represents 4. Hearing appeals concerning ad valorem tax
property owners in any administrative or judicial deferrals and classifications.
review of property taxes. The members of the board
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5. Hearing appeals from determinations that a from the property appraiser, in which case the
change of ownership under s. 193.155(3),a change of property appraiser must notify the petitioner that the
ownership or control under s. 193.1554(5) or s. property record card is available online. The
193.1555(5), or a qualifying improvement under s. petitioner and the property appraiser may each
193.1555(5)has occurred. reschedule the hearing a single time for good cause.
(b) Notwithstanding the provisions of As used in this paragraph, the term "good cause"
paragraph (a), the value adjustment board may meet means circumstances beyond the control of the person
prior to the approval of the assessment rolls by the seeking to reschedule the hearing which reasonably
Department of Revenue,but not earlier than July 1,to prevent the party from having adequate
hear appeals pertaining to the denial by the property representation at the hearing. If the hearing is
appraiser of exemptions, tax abatements under s. rescheduled by the petitioner or the property
197.3195, tax refunds under s. 197.319, agricultural appraiser, the clerk shall notify the petitioner of the
and high-water recharge classifications, rescheduled time of his or her appearance at least 15
classifications as historic property used for calendar days before the day of the rescheduled
commercial or certain nonprofit purposes, and appearance, unless this notice is waived by both
deferrals under subparagraphs(a)2., 3.,and 4. In such parties.
event, however, the board may not certify any (b) A petitioner may not be required to wait for
assessments under s. 193.122 until the Department of more than a reasonable time, not to exceed 2 hours,
Revenue has approved the assessments in accordance after the scheduled time for the hearing to commence.
with s. 193.1142 and all hearings have been held with If the hearing is not commenced within that time,the
respect to the particular parcel under appeal. petitioner may inform the chairperson of the meeting
(c) In no event may a hearing be held pursuant that he or she intends to leave. If the petitioner leaves,
to this subsection relative to valuation issues prior to the clerk shall reschedule the hearing, and the
completion of the hearings required under s. rescheduling is not considered to be a request to
200.065(2)(c). reschedule as provided in paragraph (a).
(2)(a) The clerk of the governing body of the (c) Failure on three occasions with respect to
county shall prepare a schedule of appearances before any single tax year to convene at the scheduled time
the board based on petitions timely filed with him or of meetings of the board is grounds for removal from
her. The clerk shall notify each petitioner of the office by the Governor for neglect of duties.
scheduled time of his or her appearance at least 25 (3) The board shall remain in session from day
calendar days before the day of the scheduled to day until all petitions, complaints, appeals, and
appearance. The notice must indicate whether the disputes are heard. If all or any part of an assessment
petition has been scheduled to be heard at a particular roll has been disapproved by the department pursuant
time or during a block of time. If the petition has been to s. 193.1142, the board shall reconvene to hear
scheduled to be heard within a block of time, the petitions, complaints, or appeals and disputes filed
beginning and ending of that block of time must be upon the finally approved roll or part of a roll.
indicated on the notice; however, as provided in History.-s.4,ch.69-140;ss.21,35,ch.69-106;s.27,ch.
paragraph(b),a petitioner may not be required to wait 70-243; •s. 12,ch.73-172;s. 6,ch. 74-234;s.7,ch.76-133;s. 3,
for more than a reasonable time, not to exceed 2 ch. 76-234; s. 1, ch. 77 174; s. 13, ch. 77-301; ss. 1, 9, 37, ch.
80-274;s.5,ch.81-308;ss. 14, 16,ch.82-208;ss.9, 11,23,26,
hours, after the beginning of the block of time. The 80,ch. 82-226;ss.20,21,22,23,24,25,ch. 83-204;s. 146,ch.
property appraiser must provide a copy of the 91-112; s. 979,ch. 95-147; s. 5,ch. 96-204; s. 4,ch. 97-117; s.
property record card containing information relevant 2,ch.98-52;s.3,ch.2002-18;s.2,ch.2004-349;s.11,ch.2012-
to the computation of the current assessment, with 193;s.8,ch.2013-109;s. 10,ch.2016-128;s. 14,ch.2018-118;
confidential information redacted, to the petitioner s.35,ch.2022 5;s.4,ch.2022-97.
upon receipt of the petition from the clerk regardless
of whether the petitioner initiates evidence exchange,
unless the property record card is available online
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194.034 Hearing procedures; rules.— (f) Nothing herein shall preclude an aggrieved
(1)(a) Petitioners before the board may be taxpayer from contesting his or her assessment in the
represented by an employee of the taxpayer or an manner provided by s. 194.171,regardless of whether
affiliated entity, an attorney who is a member of The he or she has initiated an action pursuant to s.
Florida Bar, a real estate appraiser licensed under 194.011.
chapter 475, a real estate broker licensed under (g) The rules shall provide that no evidence
chapter 475, or a certified public accountant licensed shall be considered by the board except when
under chapter 473, retained by the taxpayer. Such presented during the time scheduled for the
person may present testimony and other evidence. petitioner's hearing or at a time when the petitioner
(b) A petitioner before the board may also be has been given reasonable notice; that a verbatim
represented by a person with a power of attorney to record of the proceedings shall be made, and proof of
act on the taxpayer's behalf. Such person may present any documentary evidence presented shall be
testimony and other evidence. The power of attorney preserved and made available to the Department of
must conform to the requirements of part II of chapter Revenue, if requested; and that further judicial
709, is valid only to represent a single petitioner in a proceedings shall be as provided in s. 194.036.
single assessment year, and must identify the parcels (h) Notwithstanding the provisions of this
for which the taxpayer has granted the person the subsection, a petitioner may not present for
authority to represent the taxpayer. The Department consideration, and a board or special magistrate may
of Revenue shall adopt a form that meets the not accept for consideration, testimony or other
requirements of this paragraph. However, a petitioner evidentiary materials that were requested of the
is not required to use the department's form to grant petitioner in writing by the property appraiser of
the power of attorney. which the petitioner had knowledge but denied to the
(c) A petitioner before the board may also be property appraiser.
represented by a person with written authorization to (i) Chapter 120 does not apply to hearings of the
act on the taxpayer's behalf, for which such person value adjustment board.
receives no compensation. Such person may present (j) An assessment may not be contested unless a
testimony and other evidence. The written return as required by s. 193.052 was timely filed. For
authorization is valid only to represent a single purposes of this paragraph, the term "timely filed"
petitioner in a single assessment year and must means filed by the deadline established in s. 193.062
identify the parcels for which the taxpayer authorizes or before the expiration of any extension granted
the person to represent the taxpayer. The Department under s. 193.063. If notice is mailed pursuant to s.
of Revenue shall adopt a form that meets the 193.073(1)(a), a complete return must be submitted
requirements of this paragraph. However, a petitioner under s. 193.073(1)(a) for the assessment to be
is not required to use the department's form to grant contested.
the authorization. (2) In each case, except if the complaint is
(d) The property appraiser or his or her withdrawn by the petitioner or if the complaint is
authorized representatives may be represented by an acknowledged as correct by the property appraiser,
attorney in defending the property appraiser's the value adjustment board shall render a written
assessment or opposing an exemption and may decision. All such decisions shall be issued within 20
present testimony and other evidence. calendar days after the last day the board is in session
(e) The property appraiser, each petitioner, and under s. 194.032. The decision of the board must
all witnesses shall be required, upon the request of contain findings of fact and conclusions of law and
either party, to testify under oath as administered by must include reasons for upholding or overturning the
the chair of the board. Hearings shall be conducted in determination of the property appraiser. Findings of
the manner prescribed by rules of the department, fact must be based on admitted evidence or a lack
which rules shall include the right of cross- thereof.If a special magistrate has been appointed,the
examination of any witness. recommendations of the special magistrate shall be
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considered by the board. The clerk, upon issuance of further hearing. These special magistrates may not be
a decision, shall, on a form provided by the elected or appointed officials or employees of the
Department of Revenue, notify each taxpayer and the county but shall be selected from a list of those
property appraiser of the decision of the board. This qualified individuals who are willing to serve as
notification shall be by first-class mail or by special magistrates. Employees and elected or
electronic means if selected by the taxpayer on the appointed officials of a taxing jurisdiction or of the
originally filed petition. If requested by the state may not serve as special magistrates. The clerk
Department of Revenue, the clerk shall provide to the of the board shall annually notify such individuals or
department a copy of the decision or information their professional associations to make known to
relating to the tax impact of the findings and results them that opportunities to serve as special magistrates
of the board as described in s. 194.037 in the manner exist. The Department of Revenue shall provide a list
and form requested. of qualified special magistrates to any county with a
(3) Appearance before an advisory board or population of 75,000 or less. Subject to appropriation,
agency created by the county may not be required as the department shall reimburse counties with a
a prerequisite condition to appearing before the value population of 75,000 or less for payments made to
adjustment board. special magistrates appointed for the purpose of
(4) A condominium homeowners' association taking testimony and making recommendations to the
may appear before the board to present testimony and value adjustment board pursuant to this section. The
evidence regarding the assessment of condominium department shall establish a reasonable range for
units which the association represents. Such payments per case to special magistrates based on
testimony and evidence shall be considered by the such payments in other counties. Requests for
board with respect to hearing petitions filed by reimbursement of payments outside this range shall
individual condominium unit owners, unless the be justified by the county. If the total of all requests
owner requests otherwise. for reimbursement in any year exceeds the amount
(5) For the purposes of review of a petition, the available pursuant to this section, payments to all
board may consider assessments among comparable counties shall be prorated accordingly. If a county
properties within homogeneous areas or having a population less than 75,000 does not appoint
neighborhoods. a special magistrate to hear each petition, the person
(6) For purposes of hearing joint petitions filed or persons designated to hear petitions before the
pursuant to s. 194.011(3)(e), each included parcel value adjustment board or the attorney appointed to
shall be considered by the board as a separate petition. advise the value adjustment board shall attend the
Such separate petitions shall be heard consecutively training provided pursuant to subsection (3),
by the board.If a special magistrate is appointed,such regardless of whether the person would otherwise be
separate petitions shall all be assigned to the same required to attend,but shall not be required to pay the
special magistrate. tuition fee specified in subsection (3). A special
History.—s.21,ch. 83-204; s. 12,ch. 83-216;s. 3,ch. 86- magistrate appointed to hear issues of exemptions,
175;s. 147,ch.91-112;s.2,ch.92-32;s.980,ch.95-147;s.71, classifications, and determinations that a change of
ch. 2004-11; s. 2, ch. 2011-181; s. 12, ch. 2012-193; s. 4, ch.
2013 192;s. 11,ch.2016-128. ownership, a change of ownership or control, or a
qualifying improvement has occurred shall be a
194.035 Special magistrates; property member of The Florida Bar with no less than 5 years'
evaluators.— experience in the area of ad valorem taxation. A
(1) In counties having a population of more than special magistrate appointed to hear issues regarding
75,000,the board shall appoint special magistrates for the valuation of real estate shall be a state certified
the purpose of taking testimony and making real estate appraiser with not less than 5 years'
recommendations to the board, which experience in real property valuation. A special
recommendations the board may act upon without magistrate appointed to hear issues regarding the
valuation of tangible personal property shall be a
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designated member of a nationally recognized standard measures of value, including the guidelines
appraiser's organization with not less than 5 years' for real and tangible personal property.
experience in tangible personal property valuation. A Notwithstanding subsection (1), a person who has 3
special magistrate need not be a resident of the county years of relevant experience and who has completed
in which he or she serves. A special magistrate may the training provided by the department under this
not represent a person before the board in any tax year subsection may be appointed as a special magistrate.
during which he or she has served that board as a The training shall be open to the public. The
special magistrate.An appraisal may not be submitted department shall charge tuition fees to any person
as evidence to a value adjustment board in any year attending this training in an amount sufficient to fund
that the person who performed the appraisal serves as the department's costs to conduct all aspects of the
a special magistrate to that value adjustment board. training. The department shall deposit the fees
Before appointing a special magistrate, a value collected into the Certification Program Trust Fund
adjustment board shall verify the special magistrate's pursuant to s. 195.002(2).
qualifications. The value adjustment board shall History.—s. 22,ch. 83-204; s. 148,ch.91-112; s. 981,ch.
ensure that the selection of special magistrates is 95-147;s.4,ch.2002-18;s.72,ch.2004-11;s.5,ch.2008-197;
based solely upon the experience and qualifications s. 12,ch.2016-128;s.4,ch.2020-10.
of the special magistrate and is not influenced by the 194.036 Appeals.—Appeals of the decisions of
property appraiser. The special magistrate shall the board shall be as follows:
accurately and completely preserve all testimony and, (1) If the property appraiser disagrees with the
in making recommendations to the value adjustment decision of the board, he or she may appeal the
board, shall include proposed findings of fact, decision to the circuit court if one or more of the
conclusions of law, and reasons for upholding or following criteria are met:
overturning the determination of the property (a) The property appraiser determines and
appraiser.The expense of hearings before magistrates affirmatively asserts in any legal proceeding that
and any compensation of special magistrates shall be there is a specific constitutional or statutory violation,
borne three-fifths by the board of county or a specific violation of administrative rules, in the
commissioners and two-fifths by the school board. decision of the board,except that nothing herein shall
When appointing special magistrates or when authorize the property appraiser to institute any suit
scheduling special magistrates for specific hearings, to challenge the validity of any portion of the
the board,the board attorney,and the board clerk may constitution or of any duly enacted legislative act of
not consider the dollar amount or percentage of any this state;
assessment reductions recommended by any special (b) There is a variance from the property
magistrate in the current year or in any previous year. appraiser's assessed value in excess of the following:
(2) The value adjustment board of each county 15 percent variance from any assessment of$50,000
may employ qualified property appraisers or or less; 10 percent variance from any assessment in
evaluators to appear before the value adjustment excess of$50,000 but not in excess of$500,000; 7.5
board at that meeting of the board which is held for percent variance from any assessment in excess of
the purpose of hearing complaints. Such property $500,000 but not in excess of$1 million; or 5 percent
appraisers or evaluators shall present testimony as to variance from any assessment in excess of$1 million;
the just value of any property the value of which is or
contested before the board and shall submit to (c) There is an assertion by the property
examination by the board, the taxpayer, and the appraiser to the Department of Revenue that there
property appraiser. exists a consistent and continuous violation of the
(3) The department shall provide and conduct intent of the law or administrative rules by the value
training for special magistrates at least once each state adjustment board in its decisions. The property
fiscal year in at least five locations throughout the appraiser shall notify the department of those portions
state. Such training shall emphasize the department's
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of the tax roll for which the assertion is made. The shall be one of general interest and readership in the
department shall thereupon notify the clerk of the community pursuant to chapter 50. For all
board who shall,within 15 days of the notification by advertisements published pursuant to this section,the
the department, send the written decisions of the headline shall read: TAX IMPACT OF VALUE
board to the department.Within 30 days of the receipt ADJUSTMENT BOARD. The public notice shall list
of the decisions by the department, the department the members of the value adjustment board and the
shall notify the property appraiser of its decision taxing authorities to which they are elected. The form
relative to further judicial proceedings. If the shall show,in columnar form,for each of the property
department finds upon investigation that a consistent classes listed under subsection (2), the following
and continuous violation of the intent of the law or information,with appropriate column totals:
administrative rules by the board has occurred,it shall (a) In the first column,the number of parcels for
so inform the property appraiser, who may thereupon which the board granted exemptions that had been
bring suit in circuit court against the value adjustment denied or that had not been acted upon by the property
board for injunctive relief to prohibit continuation of appraiser.
the violation of the law or administrative rules and for (b) In the second column,the number of parcels
a mandatory injunction to restore the tax roll to its just for which petitions were filed concerning a property
value in such amount as determined by judicial tax exemption.
proceeding. However, when a final judicial decision (c) In the third column, the number of parcels
is rendered as a result of an appeal filed pursuant to for which the board considered the petition and
this paragraph which alters or changes an assessment reduced the assessment from that made by the
of a parcel of property of any taxpayer not a party to property appraiser on the initial assessment roll.
such procedure, such taxpayer shall have 60 days (d) In the fourth column, the number of parcels
from the date of the final judicial decision to file an for which petitions were filed but not considered by
action to contest such altered or changed assessment the board because such petitions were withdrawn or
pursuant to s. 194.171(1), and the provisions of s. settled prior to the board's consideration.
194.171(2) shall not bar such action. (e) In the fifth column,the number of parcels for
(2) Any taxpayer may bring an action to contest which petitions were filed requesting a change in
a tax assessment pursuant to s. 194.171. assessed value, including requested changes in
(3) The circuit court proceeding shall be de assessment classification.
novo, and the burden of proof shall be upon the party (f) In the sixth column,the net change in taxable
initiating the action. value from the assessor's initial roll which results
History.—s. 23,ch. 83-204; s. 149,ch.91-112; s. 982,ch. from board decisions.
95-147. (g) In the seventh column, the net shift in taxes
194.037 Disclosure of tax impact.— to parcels not granted relief by the board. The shift
(1) After hearing all petitions, complaints, shall be computed as the amount shown in column 6
appeals, and disputes, the clerk shall make public multiplied by the applicable millage rates adopted by
notice of the findings and results of the board as the taxing authorities in hearings held pursuant to s.
provided in chapter 50. If published in the print 200.065(2)(d) or adopted by vote of the electors
edition of a newspaper, the notice must be in at least pursuant to s. 9(b) or s. 12, Art. VII of the State
a quarter-page size advertisement of a standard size Constitution, but without adjustment as authorized
or tabloid size newspaper,and the headline shall be in pursuant to s. 200.065(6). If for any taxing authority
a type no smaller than 18 point. The advertisement the hearing has not been completed at the time the
shall not be placed in that portion of the newspaper notice required herein is prepared, the millage rate
where legal notices and classified advertisements used shall be that adopted in the hearing held pursuant
appear. The advertisement shall be published in a to s. 200.065(2)(c).
newspaper in the county. The newspaper selected
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(2) There must be a line entry in each of the assessment was arrived at by complying with s.
columns described in subsection (1), for each of the 193.011, any other applicable statutory requirements
following property classes: relating to classified use values or assessment caps,
(a) Improved residential property, which must and professionally accepted appraisal practices,
be identified as"Residential." including mass appraisal standards, if appropriate.
(b) Improved commercial property, which must However,a taxpayer who challenges an assessment is
be identified as "Commercial." entitled to a determination by the value adjustment
(c) Improved industrial property, utility board or court of the appropriateness of the appraisal
property, leasehold interests, subsurface rights, and methodology used in making the assessment. The
other property not properly attributable to other value of property must be determined by an appraisal
classes listed in this section,which must be identified methodology that complies with the criteria of s.
as "Industrial and Misc." 193.011 and professionally accepted appraisal
(d) Agricultural property, which must be practices. The provisions of this subsection preempt
identified as "Agricultural." any prior case law that is inconsistent with this
(e) High-water recharge property, which must subsection.
be identified as"High-Water Recharge." (2) In an administrative or judicial action in
(f) Historic property used for commercial or which an ad valorem tax assessment is challenged,the
certain nonprofit purposes, which shall be identified burden of proof is on the party initiating the
as "Historic Commercial or Nonprofit." challenge.
(g) Tangible personal property, which must be (a) If the challenge is to the assessed value of
identified as "Business Machinery and Equipment." the property,the party initiating the challenge has the
(h) Vacant land and nonagricultural acreage, burden of proving by a preponderance of the evidence
which must be identified as "Vacant Lots and that the assessed value:
Acreage." 1. Does not represent the just value of the
(3) The form of the notice, including property after taking into account any applicable
appropriate narrative and column descriptions, shall limits on annual increases in the value of the property;
be prescribed by department rule and shall be brief 2. Does not represent the classified use value or
and nontechnical to minimize confusion for the fractional value of the property if the property is
average taxpayer. required to be assessed based on its character or use;
History.—s.24,ch.83-204;s. 150,ch.91-112;s.6,ch.96- or
204; s. 5, ch. 97-117; s. 6, ch. 2007-321; s. 6, ch. 2008-197; s. 3. Is arbitrarily based on appraisal practices that
19,ch.2021-17. are different from the appraisal practices generally
PART III applied by the property appraiser to comparable
ASSESSMENT: property within the same county.
PRESUMPTION OF CORRECTNESS (b) If the party challenging the assessment
satisfies the requirements of paragraph (a), the
194.301 Challenge to ad valorem tax assessment. presumption provided in subsection (1) is overcome,
194.3015 Burden of proof. and the value adjustment board or the court shall
establish the assessment if there is competent,
194.301 Challenge to ad valorem tax substantial evidence of value in the record which
assessment.— cumulatively meets the criteria of s. 193.011 and
(1) In any administrative or judicial action in professionally accepted appraisal practices. If the
which a taxpayer challenges an ad valorem tax record lacks such evidence, the matter must be
assessment of value, the property appraiser's remanded to the property appraiser with appropriate
assessment is presumed correct if the appraiser proves directions from the value adjustment board or the
by a preponderance of the evidence that the court, and the property appraiser must comply with
those directions.
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(c) If the revised assessment following remand Each board,commission,or agency of this state or of
is challenged,the procedures described in this section any political subdivision thereof shall include in the
apply. notice of any meeting or hearing, if notice of the
(d) If the challenge is to the classification or meeting or hearing is required, of such board,
exemption status of the property, there is no commission, or agency, conspicuously on such
presumption of correctness, and the party initiating notice, the advice that, if a person decides to
the challenge has the burden of proving by a appeal any decision made by the board, agency, or
preponderance of the evidence that the classification commission with respect to any matter considered
or exempt status assigned to the property is incorrect. at such meeting or hearing, he or she will need a
History.—s. 1,ch.97-85;s. 1,ch.2009-121. record of the proceedings, and that, for such
purpose, he or she may need to ensure that a
194.3015 Burden of proof.— verbatim record of the proceedings is made, which
(1) It is the express intent of the Legislature that record includes the testimony and evidence upon
a taxpayer shall never have the burden of proving that which the appeal is to be based. The requirements
the property appraiser's assessment is not supported of this section do not apply to the notice provided in
by any reasonable hypothesis of a legal assessment. s. 200.065(3).
All cases establishing the every-reasonable- History.—s. 1, ch. 80-150; s. 14, ch. 88-216; s.209,ch.
hypothesis standard were expressly rejected by the 95-148.
Legislature on the adoption of chapter 97-85,Laws of
Florida. It is the further intent of the Legislature that 286.011 Public meetings and records; public
any cases published since 1997 citing the every- inspection; criminal and civil penalties.—
reasonable-hypothesis standard are expressly rejected (1) All meetings of any board or commission of
to the extent that they are interpretative of legislative any state agency or authority or of any agency or
intent. authority of any county, municipal corporation, or
(2) This section is intended to clarify existing political subdivision, except as otherwise provided
law and apply retroactively. in the Constitution, including meetings with or
History.—s.2,ch.2009-121. attended by any person elected to such board or
commission, but who has not yet taken office, at
FLORIDA STATUTES which official acts are to be taken are declared to
CHAPTER 286 be public meetings open to the public at all times,
(EXCERPT) and no resolution, rule, or formal action shall be
considered binding except as taken or made at such
PUBLIC BUSINESS: meeting. The board or commission must provide
MISCELLANEOUS reasonable notice of all such meetings.
PROVISIONS (2) The minutes of a meeting of any such
board or commission of any such state agency
286.0105 Notices of meetings and hearing must or authority shall be promptly recorded, and such
advise that a record is required to records shall be open to public inspection. The
appeal. circuit courts of this state shall have jurisdiction to
286.011 Public meetings and records; public issue injunctions to enforce the purposes of this
inspection; criminal and civil penalties. section upon application by any citizen of this state.
286.0113 General exemptions from public meetings. (3)(a) Any public officer who violates any
286.0114 Public meetings; reasonable opportunity to provision of this section is guilty of a noncriminal
be heard; attorney fees. infraction,punishable by fine not exceeding$500.
(b) Any person who is a member of a board
286.0105 Notices of meetings and hearings or commission or of any state agency or authority
must advise that a record is required to appeal.— of any county, municipal corporation, or political
65
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
subdivision who knowingly violates the provisions attorney and such advice is followed, no such fees
of this section by attending a meeting not held in shall be assessed against the individual member or
accordance with the members of the board or commission.
provisions hereof is guilty of a misdemeanor of (6) All persons subject to subsection(1) are
the second degree, punishable as provided in s. prohibited from holding meetings at any facility or
775.082 or s. 775.083. location which discriminates on the basis of sex,
(c) Conduct which occurs outside the state age, race, creed, color, origin, or economic status
which would constitute a knowing violation of this or which operates in such a manner as to
section is a misdemeanor of the second degree, unreasonably restrict public access to such a
punishable as provided in s. 775.082 or s. 775.083. facility.
(4) Whenever an action has been filed against (7) Whenever any member of any board or
any board or commission of any state agency or commission of any state agency or authority or any
authority or any agency or authority of any county, agency or authority of any county, municipal
municipal corporation, or political subdivision to corporation, or political subdivision is charged with
enforce the provisions of this section or to invalidate a violation of this section and is subsequently
the actions of any such board, commission, agency, acquitted, the board or commission is authorized to
or authority, which action was taken in violation reimburse said member for any portion of his or her
of this section, and the court determines that the reasonable attorney's fees.
defendant or defendants to such action acted in (8) Notwithstanding the provisions of
violation of this section, the court shall assess a subsection (1), any board or commission of any
reasonable attorney's fee against such agency, and state agency or authority or any agency or
may assess a reasonable attorney's fee against the authority of any county, municipal corporation, or
individual filing such an action if the court finds it political subdivision, and the chief administrative
was filed in bad faith or was frivolous. Any fees so or executive officer of the governmental entity,
assessed may be assessed against the individual may meet in private with the entity's attorney to
member or members of such board or commission; discuss pending litigation to which the entity is
provided, that in any case where the board or presently a party before a court or administrative
commission seeks the advice of its attorney and such agency, provided that the following conditions are
advice is followed, no such fees shall be assessed met:
against the individual member or members of the (a) The entity's attorney shall advise the
board or commission. However, this subsection shall entity at a public meeting that he or she desires
not apply to a state attorney or his or her duly advice concerning the litigation.
authorized assistants or any officer charged with (b) The subject matter of the meeting shall be
enforcing the provisions of this section. confined to settlement negotiations or strategy
(5) Whenever any board or commission of sessions related to litigation expenditures.
any state agency or authority or any agency or (c) The entire session shall be recorded by a
authority of any county, municipal corporation, or certified court reporter. The reporter shall record the
political subdivision appeals any court order which times of commencement and termination of the
has found said board, commission, agency, or session, all discussion and proceedings, the names
authority to have violated this section, and such of all persons present at any time, and the names
order is affirmed, the court shall assess a reasonable of all persons speaking. No portion of the session
attorney's fee for the appeal against such board, shall be off the record. The court reporter's notes
commission, agency, or authority. Any fees so shall be fully transcribed and filed with the entity's
assessed may be assessed against the individual clerk within a reasonable time after the meeting.
member or members of such board or (d) The entity shall give reasonable public
commission; provided, that in any case where the notice of the time and date of the attorney-client
board or commission seeks the advice of its session and the names of persons who will be
66
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
attending the session. The session shall commence (c)1. A complete recording shall be made of any
at an open meeting at which the persons chairing portion of an exempt meeting. No portion of the
the meeting shall announce the commencement exempt meeting may be held off the record.
and estimated length of the attorney-client session 2. The recording of, and any records presented
and the names of the persons attending. At the at, the exempt meeting are exempt from s. 119.07(1)
conclusion of the attorney-client session, the and s. 24(a),Art. I of the State Constitution until such
meeting shall be reopened, and the person time as the agency provides notice of an intended
chairing the meeting shall announce the termination decision or until 30 days after opening the bids,
of the session. proposals, or final replies, whichever occurs earlier.
(e) The transcript shall be made part of the 3. If the agency rejects all bids, proposals, or
public record upon conclusion of the litigation. replies and concurrently provides notice of its intent
History.—s. 1, ch. 67-356; s. 159,ch. 71-136;s. 1,ch. 78- to reissue a competitive solicitation,the recording and
365; s. 6,ch. 85-301; s. 33,ch.91-224;s. 1, ch. 93-232; s. 210, any records presented at the exempt meeting remain
ch. 95-148; s. 1, ch. 95-353;s.2,ch.2012-25. exempt from s. 119.07(1) and s. 24(a), Art. I of the
286.0113 General exemptions from public State Constitution until such time as the agency
provides notice of an intended decision concerning
meetings.— the reissued competitive solicitation or until the
(1) That portion of a meeting that would reveal agency withdraws the reissued competitive
a security or firesafety system plan or portion thereof solicitation. A recording and any records presented at
made confidential and exempt by s. 119.071(3)(a) is
exempt from s. 286.011 and s. 24(b), Art. I of the an exempt meeting are not exempt for longer than 12
State Constitution. This subsection is subject to the months after the initial agency notice rejecting all
Open Government Sunset Review Act in accordance bids, proposals, or replies.
with s. 119.15 and shall stand repealed on October 2, (3)(a) That portion of a meeting held by a utility
2023,unless reviewed and saved from repeal through owned or operated by a unit of local government
reenactment by the Legislature. which would reveal information that is exempt under
(2)(a) For purposes of this subsection: s. 119.0713(5)is exempt from s.286.011 and s.24(b),
1. "Competitive solicitation"means the process Art. I of the State Constitution. All exempt portions
of requesting and receiving sealed bids, proposals, or of such a meeting must be recorded and transcribed.
replies in accordance with the terms of a competitive The recording and transcript of the meeting are
process,regardless of the method of procurement. exempt from disclosure under s. 119.07(1) and s.
2. "Team" means a group of members 24(a),Art. I of the State Constitution unless a court of
established by an agency for the purpose of competent jurisdiction, following an in-camera
conducting negotiations as part of a competitive review,determines that the meeting was not restricted
to the discussion of data and information made
solicitation. exempt by this section. In the event of such a judicial
(b)1. Any portion of a meeting at which a determination, only the portion of the recording or
negotiation with a vendor is conducted pursuant to a transcript which reveals nonexempt data and
competitive solicitation,at which a vendor makes an information may be disclosed to a third party.
oral presentation as part of a competitive solicitation, (b) This subsection is subject to the Open
or at which a vendor answers questions as part of a Government Sunset Review Act in accordance with
competitive solicitation is exempt from s. 286.011 s. 119.15 and shall stand repealed on October 2,2024,
and s. 24(b),Art. I of the State Constitution. unless reviewed and saved from repeal through
2. Any portion of a team meeting at which reenactment by the Legislature.
negotiation strategies are discussed is exempt from s. (4)(a) Any portion of a meeting that would
286.011 and s. 24(b), Art. I of the State Constitution. reveal building plans,blueprints,schematic drawings,
or diagrams, including draft, preliminary, and final
formats, which depict the structural elements of 911,
67
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
E911, or public safety radio communication system History.—s. 2,ch.2001-361;s.44,ch. 2005-251; s. 2,ch.
infrastructure, including towers, antennae, equipment 2006-158;s.2,ch.2006-284;s. 13,ch.2010-151;s.2,ch.2011-
or facilities used to provide 911, E911, or public 140;s.2,ch.2016-49;s.3,ch.2018-146;s. 1,ch.2019-37;s.2,
ch.2020-13.
safety radio communication services, or other 911,
E911, or public safety radio communication 286.0114 Public meetings; reasonable
structures or facilities made exempt by opportunity to be heard; attorney fees.—
s. 119.071(3)(e)l.a. is exempt from s. 286.011 and s. (1) For purposes of this section, "board or
24, Art. I of the State Constitution. commission" means a board or commission of any
(b) Any portion of a meeting that would reveal state agency or authority or of any agency or authority
geographical maps indicating the actual or proposed of a county, municipal corporation, or political
locations of 911, E911, or public safety radio subdivision.
communication system infrastructure, including (2) Members of the public shall be given a
towers, antennae, equipment or facilities used to reasonable opportunity to be heard on a proposition
provide 911, E911, or public safety radio before a board or commission. The opportunity to be
communication services, or other 911, E911, or heard need not occur at the same meeting at which the
public safety radio communication structures or board or commission takes official action on the
facilities made exempt by s. 119.071(3)(e)1.b. is proposition if the opportunity occurs at a meeting that
exempt from s. 286.011 and s. 24, Art. I of the State is during the decisionmaking process and is within
Constitution. reasonable proximity in time before the meeting at
(c) No portion of an exempt meeting under which the board or commission takes the official
paragraph(a) or paragraph (b) may be off the record. action. This section does not prohibit a board or
All exempt portions of such meeting shall be recorded commission from maintaining orderly conduct or
and transcribed. Such recordings and transcripts are proper decorum in a public meeting. The opportunity
confidential and exempt from disclosure under to be heard is subject to rules or policies adopted by
s. 119.07(1) and s. 24(a), Art. I of the State the board or commission, as provided in subsection
Constitution unless a court of competent jurisdiction, (4).
after an in camera review,determines that the meeting (3) The requirements in subsection (2) do not
was not restricted to the discussion of the information apply to:
made exempt by s. 119.071(3)(e)l.a. or b. In the (a) An official act that must be taken to deal with
event of such a judicial determination, only that an emergency situation affecting the public health,
portion of the recording and transcript which reveals welfare,or safety,if compliance with the requirements
nonexempt information may be disclosed to a third would cause an unreasonable delay in the ability of the
party. board or commission to act;
(d) For purposes of this subsection, the term (b) An official act involving no more than a
"public safety radio" is defined as the means of ministerial act, including,but not limited to, approval
communication between and among 911 public safety of minutes and ceremonial proclamations;
answering points, dispatchers, and first responder (c) A meeting that is exempt from s. 286.011; or
agencies using those portions of the radio frequency (d) A meeting during which the board or
spectrum designated by the Federal Communications commission is acting in a quasi-judicial capacity. This
Commission under 47 C.F.R.part 90 for public safety paragraph does not affect the right of a person to be
purposes. heard as otherwise provided by law.
(e) This subsection is subject to the Open (4) Rules or policies of a board or commission
Government Sunset Review Act in accordance with which govern the opportunity to be heard are limited
s. 119.15 and shall stand repealed on October 2,2025, to those that:
unless reviewed and saved from repeal through (a) Provide guidelines regarding the amount of
reenactment by the Legislature. time an individual has to address the board or
commission;
68
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
(b) Prescribe procedures for allowing
representatives of groups or factions on a proposition
to address the board or commission, rather than all
members of such groups or factions, at meetings in
which a large number of individuals wish to be heard;
(c) Prescribe procedures or forms for an
individual to use in order to inform the board or
commission of a desire to be heard; to indicate his or
her support,opposition,or neutrality on a proposition;
and to indicate his or her designation of a
representative to speak for him or her or his or her
group on a proposition if he or she so chooses; or
(d) Designate a specified period of time for
public comment.
(5) If a board or commission adopts rules or
policies in compliance with this section and follows
such rules or policies when providing an opportunity
for members of the public to be heard, the board or
commission is deemed to be acting in compliance with
this section.
(6) A circuit court has jurisdiction to issue an
injunction for the purpose of enforcing this section
upon the filing of an application for such injunction by
a citizen of this state.
(7)(a) Whenever an action is filed against a
board or commission to enforce this section,the court
shall assess reasonable attorney fees against such
board or commission if the court determines that the
defendant to such action acted in violation of this
section.The court may assess reasonable attorney fees
against the individual filing such an action if the court
finds that the action was filed in bad faith or was
frivolous. This paragraph does not apply to a state
attorney or his or her duly authorized assistants or an
officer charged with enforcing this section.
(b) Whenever a board or commission appeals a
court order that has found the board or commission to
have violated this section, and such order is affirmed,
the court shall assess reasonable attorney fees for the
appeal against such board or commission.
(8) An action taken by a board or commission
which is found to be in violation of this section is not
void as a result of that violation.
History.—s. 1,ch.2013-227.
69
Uniform Policies and Procedures Manual for Value Adjustment Boards
Department of Revenue September 2022
VAB Related Forms
Prescribed by the Department of Revenue
The following section contains forms included by the Department of Revenue in
the Uniform Policies and Procedures Manual for Value Adjustment Boards
pursuant to Section 194.011(4)(b), F.S. to be used by value adjustment boards,
special magistrates, and taxpayers in proceedings before value adjustment boards.
NOTE: These forms are included in numerical order. See Table of Contents of
this manual for groupings of the forms by users.
Copies of these forms may be obtained at the Department's Internet site:
http://floridarevenue.com/property/Pages/Forms.aspx.
70
DR-474.R. 11/12
Rule 12D-16.002, F.A.C.,Eff. 11/12
Owner Name
Owner Address The taxing authorities which levy property taxes
against your property will soon hold PUBLIC
Owner City, State HEARINGS to adopt budgets and tax rates for
the next year.
The purpose of these PUBLIC HEARINGS is to
receive opinions from the general public and to
answer questions on the proposed tax change
Legal Description of Property: and budget PRIOR TO TAKING FINAL ACTION.
Each taxing authority may AMEND or ALTER its
proposals at the hearing.
NOTICE OF PROPOSED PROPERTY TAXES
DO NOT PAY. THIS IS NOT A BILL
Your Tax Rate Your Taxes
Your Taxes This Year IF This Year IF
Taxing Authority Your Last Year's This Year IF PROPOSED PROPOSED
Property Adjusted NO Budget Budget Is Budget A Public Hearing on the
Taxes Last Tax Rate Change Is Adopted Change Is Proposed Taxes and Budget
Year (Millage) Adopted (Millage) Adopted Will Be Held:
County
Enter date,time,and location
Public Schools:
By State Law
By Local Board
Municipality
Water Management
Independent Districts
Voted Levies For Debt Service
Total Property Taxes
Column 1* Column 2* Column 3*
*SEE REVERSE SIDE FOR EXPLANATION
1
DR-474
R. 11/12
EXPLANATION
*Column 1—YOUR PROPERTY TAXES LAST YEAR
This column shows the taxes that applied last year to your property. These amounts were based on
budgets adopted last year and your property's previous taxable value.
*Column 2—YOUR TAXES THIS YEAR IF NO BUDGET CHANGE IS ADOPTED
This column shows what your taxes will be this year IF EACH TAXING AUTHORITY DOES NOT
CHANGE ITS PROPERTY TAX LEVY. These amounts are based on last year's budgets and your current
assessment.
*Column 3—YOUR TAXES THIS YEAR IF PROPOSED BUDGET CHANGE IS ADOPTED
This column shows what your taxes will be this year under the BUDGET ACTUALLY PROPOSED by each
local taxing authority. The proposal is NOT final and may be amended at the public hearings shown on the
front side of this notice. The difference between columns 2 and 3 is the tax change proposed by each local
taxing authority and is NOT the result of higher assessments.
NOTE: Amounts shown on this form do NOT reflect early payment discounts you may have received or may
be eligible to receive. (Discounts are a maximum of 4 percent of the amounts shown on this form.)
Your final tax bill may contain non-ad valorem assessments which may not
be reflected on this notice such as assessments for roads, fire, garbage,
lighting, drainage, water, sewer, or other governmental services and
facilities which may be levied by your county, city, or any special district.
2
DR-474
R. 11/12
PROPERTY VALUATION
Last Year This Year
Market Value
Assessed Value Exemptions Taxable Value
Taxing Authority*
Last Year This Year Last Year This Year Last Year This Year
County
Public Schools
By State Law
By Local Law
Municipality
Water Management
Independent Districts
Voted Levies for Debt Service
Assessment Reductions Applies to Value
*List each assessment reduction applicable to
property.
Exemptions Applies to Value
*List each exemption applicable to property.
If you feel that the market value of your property is inaccurate or does not reflect fair market value, or if you are entitled
to an exemption or classification that is not reflected above, contact your county property appraiser at
(phone number)or (location).
If the property appraiser's office is unable to resolve the matter as to market value, classification, or an exemption, you
may file a petition for adjustment with the Value Adjustment Board. Petition forms are available from the county property
appraiser and must be filed ON OR BEFORE (date).
3
DR-474
R. 11/12
Market Value:
Market value in Florida is also known as "just value" as provided by the constitution and described in state
law. It is the amount a purchaser willing but not obliged to buy would pay to one willing but not obliged to
sell, after proper consideration of all eight factors in section 193.011, F.S.
Assessed Value:
Assessed value is the market value of your property minus the amount of any assessment reductions. The
assessed value may be different for millage levies made by different taxing authorities.
Assessment Reductions:
Properties can receive an assessment reduction for a number of reasons. Some of the common reasons are
below.
• There are limits on how much the assessment of your property can increase each year. The Save
Our Homes program and the limitation for non-homestead property are examples.
• Certain types of property, such as agricultural land and land used for conservation, are valued on
their current use rather than their market value.
• Some reductions lower the assessed value only for levies of certain taxing authorities.
If your assessed value is lower than your market value because limits on increases apply to your property or
because your property is valued based on its current use, the amount of the difference and reason for the
difference are listed in the third box on page 2.
Exemptions:
Exemptions are specific dollar or percentage amounts that reduce assessed value. These are usually based
on characteristics of the property or property owner. Examples include the homestead exemption, veterans'
disability exemptions and charitable exemptions. The discount for disabled veterans is included in this box.
Many exemptions apply only to tax levies by the taxing authority granting the exemption.
Taxable Value:
Taxable value is the value used to calculate the tax due on your property. Taxable value is the assessed
value minus the value of exemptions and discounts.
4
DR-474M,R. 11/12
Rule 12D-16.002,F.A.C.,Eff. 11/12
Owner Name AMENDED The taxing authorities which levy property taxes
Owner Address against your property will soon hold PUBLIC
HEARINGS to adopt budgets and tax rates for
Owner City, State the next year.
The purpose of these PUBLIC HEARINGS is to
receive opinions from the general public and to
answer questions on the proposed tax change
and budget PRIOR TO TAKING FINAL ACTION.
Legal Description of Property: Each taxing authority may AMEND or ALTER its
proposals at the hearing.
AMENDED NOTICE OF PROPOSED PROPERTY TAXES
DO NOT PAY. THIS IS NOT A BILL
Your Tax Rate Your Taxes
Your Taxes This Year IF This Year IF
Taxing Authority Your Last Year's This Year IF PROPOSED PROPOSED
Property Adjusted NO Budget Budget Is Budget A Public Hearing on the
Taxes Last Tax Rate Change Is Adopted Change Is Proposed Taxes and Budget
Year (Millage) Adopted (Millage) Adopted Will Be Held:
County
Enter date,time,and location.
Public Schools:
By State Law
By Local Board
Municipality
Water Management
Independent Districts
Voted Levies For Debt Service
Total Property Taxes
Column 1* Column 2* Column 3*
EXPLANATION
*Column 1—YOUR PROPERTY TAXES LAST YEAR
This column shows the taxes that applied last year to your property. These amounts were based on
budgets adopted last year and your property's previous taxable value.
*Column 2—YOUR TAXES THIS YEAR IF NO BUDGET CHANGE IS ADOPTED
This column shows what your taxes will be this year IF EACH TAXING AUTHORITY DOES NOT
CHANGE ITS PROPERTY TAX LEVY. These amounts are based on last year's budgets and your current
assessment.
*Column 3—YOUR TAXES THIS YEAR IF PROPOSED BUDGET CHANGE IS ADOPTED
This column shows what your taxes will be this year under the BUDGET ACTUALLY PROPOSED by each
local taxing authority.The proposal is NOT final and may be amended at the public hearings shown on the
front side of this notice. The difference between columns 2 and 3 is the tax change proposed by each local
taxing authority and is NOT the result of higher assessments.
NOTE: Amounts shown on this form do NOT reflect early payment discounts you may have received or may
be eligible to receive. (Discounts are a maximum of 4 percent of the amounts shown on this form.)
Page 1 of 3
DR-474M
R. 11/12
PROPERTY VALUATION
Last Year This Year
Market Value
Assessed Value Exemptions Taxable Value
Taxing Authority*
Last Year This Year Last Year This Year Last Year This Year
County
Public Schools
By State Law
By Local Law
Municipality
Water Management
Independent Districts
Voted Levies for Debt Service
Assessment Reductions Applies to _ Value
•
*List each assessment reduction applicable to
property.
Exemptions Applies to Value
*List each exemption applicable to property.
If you feel that the market value of your property is inaccurate or does not reflect fair market value, or if you are entitled
to an exemption or classification that is not reflected above, contact your county property appraiser at
(phone number) or (location).
If the property appraiser's office is unable to resolve the matter as to market value, classification, or an exemption, you
may file a petition for adjustment with the Value Adjustment Board. Petition forms are available from the county property
appraiser and must be filed ON OR BEFORE (date.
Page 2 of 3
DR-474M
R. 11/12
Market Value:
Market value in Florida is also known as "just value" as provided by the constitution and described in state
law. It is the amount a purchaser willing but not obliged to buy would pay to one willing but not obliged to
sell, after proper consideration of all eight factors in section 193.011, F.S.
Assessed Value:
Assessed value is the market value of your property minus the amount of any assessment reductions. The
assessed value may be different for millage levies made by different taxing authorities.
Assessment Reductions:
Properties can receive an assessment reduction for a number of reasons. Some of the common reasons are
below.
• There are limits on how much the assessment of your property can increase each year. The Save
Our Homes program and the limitation for non-homestead property are examples.
• Certain types of property, such as agricultural land and land used for conservation, are valued on
their current use rather than their market value.
• Some reductions lower the assessed value only for levies of certain taxing authorities.
If your assessed value is lower than your market value because limits on increases apply to your property or
because your property is valued based on its current use, the amount of the difference and reason for the
difference are listed in the third box on page 2.
Exemptions:
Exemptions are specific dollar or percentage amounts that reduce assessed value. These are usually based
on characteristics of the property or property owner. Examples include the homestead exemption, veterans'
disability exemptions and charitable exemptions. The discount for disabled veterans is included in this box.
Many exemptions apply only to tax levies by the taxing authority granting the exemption.
Taxable Value:
Taxable value is the value used to calculate the tax due on your property. Taxable value is the assessed
value minus the value of exemptions and discounts.
Page 3 of 3
DR-474N,R. 11/12
Rule 12D-16.002, F.A.C.,Eff. 11/12
Owner Name
Owner Address The taxing authorities which levy property taxes
against your property will soon hold PUBLIC
Owner City, State HEARINGS to adopt budgets and tax rates for
the next year.
The purpose of these PUBLIC HEARINGS is to
receive opinions from the general public and to
answer questions on the proposed tax change
Legal Description of Property: and budget PRIOR TO TAKING FINAL ACTION.
Each taxing authority may AMEND or ALTER its
proposals at the hearing.
NOTICE OF PROPOSED PROPERTY TAXES
AND PROPOSED OR ADOPTED NON-AD VALOREM ASSESSMENTS
DO NOT PAY. THIS IS NOT A BILL
Your Tax Rate Your Taxes
Your Taxes This Year IF This Year IF
Taxing Authority Your Last Year's This Year IF PROPOSED PROPOSED
Property Adjusted NO Budget Budget Is Budget A Public Hearing on the
Taxes Last Tax Rate Change Is Adopted Change Is Proposed Taxes and Budget
Year (Millage) Adopted (Millage) Adopted Will Be Held:
County
Enter date,time,and location.
Public Schools:
By State Law
By Local Board
Municipality
Water Management
Independent Districts
Voted Levies For Debt Service
Total Property Taxes
Column 1* Column 2* Column 3*
*SEE REVERSE SIDE FOR EXPI ANATION
NON-AD VALOREM ASSESSMENTS
Levying Authority Purpose of Assessment Units Rate Assessment
Total Non-Ad Valorem Assessment
1
DR-474N
R. 11/12
Reverse of Page 1:
EXPLANATION
*Column 1—YOUR PROPERTY TAXES LAST YEAR
This column shows the taxes that applied last year to your property. These amounts were based on
budgets adopted last year and your property's previous taxable value.
"Column 2—YOUR TAXES THIS YEAR IF NO BUDGET CHANGE IS ADOPTED
This column shows what your taxes will be this year IF EACH TAXING AUTHORITY DOES NOT
CHANGE ITS PROPERTY TAX LEVY. These amounts are based on last year's budgets and your current
assessment.
*Column 3—YOUR TAXES THIS YEAR IF PROPOSED BUDGET CHANGE IS ADOPTED
This column shows what your taxes will be this year under the BUDGET ACTUALLY PROPOSED by each
local taxing authority. The proposal is NOT final and may be amended at the public hearings shown on the
front side of this notice. The difference between columns 2 and 3 is the tax change proposed by each local
taxing authority and is NOT the result of higher assessments.
NOTE: Amounts shown on this form do NOT reflect early payment discounts you may have received or may
be eligible to receive. (Discounts are a maximum of 4 percent of the amounts shown on this form.)
Non-Ad Valorem Assessments:
Non-ad valorem assessments are placed on this notice at the request of the respective local
governing boards. Your tax collector will be including them on the November tax notice. For details on
particular non-ad valorem assessments, contact the levying local governing board.
If the Notice does not include all of the non-ad valorem assessments that will be included on
the tax bill, the following statement must be on the bottom of the first page in bold,
conspicuous print:
Your final tax bill may contain non-ad valorem assessments which may not
be reflected on this notice such as assessments for roads, fire, garbage,
lighting, drainage, water, sewer, or other governmental services and
facilities which may be levied by your county, city, or any special district.
2
DR-474N
R. 11/12
PROPERTY VALUATION
Last Year This Year
Market Value
Assessed Value Exemptions Taxable Value
Taxing Authority*
Last Year This Year Last Year This Year Last Year This Year
County
Public Schools
By State Law
By Local Law
Municipality
Water Management
Independent Districts
Voted Levies for Debt Service
Assessment Reductions Applies to Value
*List each assessment reduction applicable to
property.
Exemptions Applies to Value
*List each exemption applicable to property.
•
If you feel that the market value of your property is inaccurate or does not reflect fair market value, or if you are entitled
to an exemption or classification that is not reflected above, contact your county property appraiser at
(phone number) or (location).
If the property appraiser's office is unable to resolve the matter as to market value, classification, or an exemption, you
may file a petition for adjustment with the Value Adjustment Board. Petition forms are available from the county property
appraiser and must be filed ON OR BEFORE Late
3
DR-474N
R. 11/12
Market Value:
Market value in Florida is also known as "just value" as provided by the constitution and described in state
law. It is the amount a purchaser willing but not obliged to buy would pay to one willing but not obliged to
sell, after proper consideration of all eight factors in section 193.011, F.S.
Assessed Value:
Assessed value is the market value of your property minus the amount of any assessment reductions. The
assessed value may be different for millage levies made by different taxing authorities.
Assessment Reductions:
Properties can receive an assessment reduction for a number of reasons. Some of the common reasons are
below.
• There are limits on how much the assessment of your property can increase each year. The Save
Our Homes program and the limitation for non-homestead property are examples.
• Certain types of property, such as agricultural land and land used for conservation, are valued on
their current use rather than their market value.
• Some reductions lower the assessed value only for levies of certain taxing authorities.
If your assessed value is lower than your market value because limits on increases apply to your property or
because your property is valued based on its current use, the amount of the difference and reason for the
difference are listed in the third box on page 2.
Exemptions:
Exemptions are specific dollar or percentage amounts that reduce assessed value. These are usually based
on characteristics of the property or property owner. Examples include the homestead exemption, veterans'
disability exemptions and charitable exemptions. The discount for disabled veterans is included in this box.
Many exemptions apply only to tax levies by the taxing authority granting the exemption.
Taxable Value:
Taxable value is the value used to calculate the tax due on your property. Taxable value is the assessed
value minus the value of exemptions and discounts.
4
DR-481
Ed,a VALUE ADJUSTMENT BOARD R.Rule 12D 16.002
1/17 NOTICE OF HEARING F.A.C.
FLORIDA Eff. 01/17
Section 194.032, Florida Statutes
County Select County Petition # Petition type
Petitioner name VAB contact
Address Address
Parcel number, Phone
account number,
or legal address Email
❑ A hearing has 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, in addition 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
DECISION OF THE VALUE ADJUSTMENT BOARD DR-485D
DENIAL FOR NON-PAYMENT
N. 3/12 TC
Rule 12D-16.002
Section 194.014, Florida Statutes Florida Administrative Code
Provisional
co
County
FLORIDA
Petitioner Petition #
Mailing Property
address address, if
different
Parcel ID Tax year
Appeal of ❑ Assessment
❑ Denial of classification or exemption
❑ Whether the property was substantially complete on Jan 1
The Value Adjustment Board (VAB) has denied your petition.
According to the tax collector's records your taxes became delinquent on . The tax
collector's records also reflect that the payment requirements for petitions pending before the VAB have
not been met.
If you have evidence that your required payment was made before the delinquent date, please contact our
office immediately at
If you are not satisfied with this decision of the VAB, you have the right to file a lawsuit in circuit court to
further contest your assessment. (Ss. 193.155(8)(1), 194.036, 194.171(2), and 196.151, F.S.)
Signature,chair,value adjustment board Print name Date of decision
Signature,VAB clerk or representative Print name Date mailed to parties
INFORMATION ABOUT PAYMENTS
Florida law requires the value adjustment board to deny a petition if the petitioner does not make the payment
required below before the taxes become delinquent, usually on April 1. These payment requirements are
summarized below.
Required Payment for Appeal of Assessment
For petitions on the value, including portability, the required 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. (s. 194.014(1)(a), F.S.)
Required Payment for Other 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 required payment must include:
• All of the non-ad valorem assessments, and
• The amount of the tax that the taxpayer admits in good faith to owe,
• Less applicable discounts under s. 197.162, F.S. (s. 194.014(1)(b), F.S.)
cc: County Property Appraiser
Department of Revenue, Property Tax Oversight, P.O. Box 3000, Tallahassee, FL 32315-3000
Tax year:
Agenda or petition number:
Account or parcel number:
Date of decision:
Date notice mailed:
Certification date:
DR-485M, R. 11/12
Rule 12D-16.002, F.A.C.,Eff. 11/12
NOTICE OF DECISION OF THE VALUE ADJUSTMENT BOARD
County, Florida
The Value Adjustment Board (VAB) approved and adopted as its decision the
special magistrate's written recommendations, previously mailed to you on
the "Decision of the Value Adjustment Board" form.
The Special Magistrate's written recommendations indicate whether tax relief
has been granted by the VAB. This assessment(s)was certified on the date on
the reverse side of this notice and has been incorporated into the final tax roll.
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.)
Value Adjustment Board
5
z
°.. VALUE ADJUSTMENT BOARD DR-485R
N. 12/09
REMAND TO PROPERTY APPRAISER Rule 12D-16.002
Florida Administrative Code
FLORIDA
Section 1. Completed by Value Adjustment Board or Special Magistrate
Petition # County Select County Parcel ID Date
To: Property Appraiser From: Clerk or Special Magistrate
Name Name
Address Address
The value adjustment board or special magistrate has:
Determined that the property appraiser's value Granted a property classification.
is incorrect (section 194.301, F.S.).
Include findings of fact on which this remand decision is based or reference and attach Form DR-485V, Form DR-485XC,
or other document with these items completed.
Include conclusions of law on which this remand decision is based or reference and attach Form DR-485V, Form DR-
485XC, or other document with these items completed.
Appropriate remand directions to property appraiser:
The board retains authority to make a final decision on this petition.
Section 1. Completed by Property Appraiser
Provide a revised just value or a classified use value and return this form to the clerk of the board.
Just Valuation OR Classified Use Valuation
Previous $ Revised $ $
Signature, property appraiser Print name Date
Use additional pages, if needed.
W DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V
R. 01/17
VALUE PETITION Rule 12D-16.002
F.A.C.
County Eff.01/17
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)(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 ❑ taxpayer's address
representative
❑ other, explain:
Decision Summary ❑ Denied your petition ❑ Granted your petition ❑ Granted your petition in part
Value Value from Before Board Action After Board
Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser 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.)
Reasons for Decision Fili-m tielcis will expand, or add pages as needec.
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 above is 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
oc.
VALUE ADJUSTMENT BOARD DR-485WCN
R.01/17
CLERK'S NOTICE Rule 12D-16.002
F.A.C.
o Eff.01/17
FLORIDA Select County County TC
To From
Clerk, Value Adjustment Board
Address
Petition # Phone
Representative # Email
This notice will inform the 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(12), F.A.C.)
El 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(12), 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(14), F.A.C.)
El 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(14), F.A.C.)
❑ Your petition was returned. There was no filing fee included with the petition.
El We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk
when you receive this notice.
El 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.)
El The board found good cause to reschedule your hearing. Your new hearing date will be sent to you.
El The board did not find good cause to reschedule your hearing. Your hearing will be held on
at
El Other, specify
Certificate of Service
I certify a true copy was served by US mail or the method El petitioner
requested on the petitioner's form on: El other
El A copy was provided to the property appraiser.
Signature,deputy clerk Date
VALUE ADJUSTMENT BOARD DR-R. 01/171/17
O0
WITHDRAWAL OF PETITION Rule 12D-16.002
F.A.C.
Eff.01/17
0
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
EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE R. 01/17
TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, Rule 12D-F.A.C.
6.002
F.A.C.
OR QUALIFYING IMPROVEMENT PETITION Eff.01/17
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 ❑ Disabled ❑ Disabled veteran ❑ 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 clerk 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
PETITION TO THE VALUE ADJUSTMENT BOARD DR-486
Rule 12D- /22
6R. 6002 ffi
REQUEST FOR HEARING Eff.061 2
FLORIDA Section 194.011, Florida Statutes Page 1 of 3
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 the Petition to the Value Adjustment Board —Transfer of
Homestead Assessment Difference—Request for Hearing Form (DR-486PORT). For deferral or penalties, use the
Petition to the Value Adjustment Board—Tax Deferral or Penalties— Request for Hearing Form (DR-486DP). Forms are
incorporated, by reference, in Rule 12D-16.002, Florida Administrative Code.
R A STMENT BOARD (VAB)
Petition# County Tax year 20_ Date received
' 'Ter
gliMMINIF
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 El 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 dassified 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 units, 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 units, 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.06/22
Page 2 of 3
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.06/22
Keep this information for your files. Do not return this page to the VAB clerk. Page 3 of 3
Informal Conference with Property Appraiser material can be reviewed, investigated, and responded
to or rebutted in the time frame remaining before the
You have the right to an informal conference with the hearing. These requirements are more specifically
property appraiser. This conference is not required described in subsection (8) of this rule and in
and does not change your filing due date. You can 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-486A
N. 01/17
WRITTEN AUTHORIZATION FOR REPRESENTATION Rule 12D-16.002
BEFORE THE VALUE ADJUSTMENT BOARD F.A.C.
Eff. 01/17
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 written authorization accompanies the petition at
the time of filing.
COMPLETED BY PETITIONER
(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-486DP
PETITION TO THE VALUE ADJUSTMENT BOARD R. 01/17
Rule 12D-16.002
TAX DEFERRAL OR PENALTIES F.A.C.
REQUEST FOR HEARING Eff.01/17
FLORIDA
:TED BY CarOF TI DJUST ARD (VAB)
Petition# County Tax year 20_ Date received
•.t R
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, I 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
❑ Disapproval of recreational and commercial working waterfront tax deferral
❑ Penalties imposed under section 197.301, 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. 01/17
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-486MU
s R. 06/22
ATTACHMENT TO Page of
A VALUE ADJUSTMENT BOARD PETITION Suggested Form
FOR MULTIPLE UNITS, PARCELS, AND ACCOUNTS
FLORIDA Sections 194.011 and 194.013, Florida Statutes
Each petition to the value adjustment board must be filed with required attachment(s) and a proper filing fee or it will be
invalid and rejected. Each unit or parcel of real property or tangible personal property account being appealed must be
identified by a separate folio or account number. This attachment should be used for substantially similar units, parcels, or
accounts and attached to Form DR-486, when used.
Taxpayer name Agent or contact
Mailing address Corporation
for notices Name for TPP
Phone Email
❑ Multiple units or parcels of real property ❑ Multiple tangible personal property accounts
For joint petitions filed by condominium, cooperative, or homeowners' association or an owner of contiguous,
undeveloped parcels, please provide the first 9 digits of real estate folio number here and enter the last
4 digits of each folio number in the spaces below.
For joint petitions filed by an owner of multiple tangible personal property accounts, enter each account number in the
spaces below.
Total number of units, parcels, or accounts on this page
Use additional pages, if needed. Grand total of units, parcels, or accounts filed on all pages
Number of pages, including this one
Joint petitions filed by condominium, cooperative, or homeowners' associations as agents according to s. 194.011(3)(e),
F.S., should include a copy of the board of administration or directors' resolution authorizing this filing, and the following
information:
For Complex Only
Name Address
Mail notices to: ❑ owner ❑ agent
Signatures and Certification
Under penalties of perjury, I declare that I have read this attachment and the facts in it are true. By signing and filing this
attachment and the related petition as an agent of the taxpayer/owner, I certify that I am duly authorized to do so.
Signature,petitioner/agent Date
The signature below indicates that the property appraiser has determined that the units, parcels, or accounts
are substantially similar as required by s. 194.011(3)(e), (f)or(g), F.S.
Signature, property appraiser Date
DR-486MU
ATTACHMENT TO PETITION R. 06/22
For units or parcels of property, enter the last 4 digits of each folio number in the spaces below. For Page of
tangible personal property accounts, enter each account number in the spaces below.
Total number of units, parcels, or accounts this page:
R.12/20
Rule 12D-16.002
POWER OF ATTORNEY FOR REPRESENTATION DR-486P0A
F.A.C.
BEFORE THE VALUE ADJUSTMENT BOARD Eff.12/20
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 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
Witness signature Witness signature
State of Florida
County of
The foregoing instrument was acknowledged before me by means of physical presence or online
notarization on this day of (year), by (name),
who signed in the presence of the witnesses.
Personally known OR Signature of Notary Public
Produced identification
Type of identification produced
Print,Type,or Stamp Commissioned Name of Notary Public
PETITION TO THE VALUE ADJUSTMENT BOARD DR-486PORT
TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE Rule 1 D-6.002
REQUEST FOR HEARING F.A.C.
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.
• u - • • RD (VA
. ,
Petition# County Tax year 20_ Date received
+ ,171117
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 I 'email Ufax.
❑ 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.
II 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).
n 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 ).
n 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
to or rebutted in the time frame remaining before the
You have the right to an informal conference with the hearing. These requirements are more specifically
property appraiser. This conference is not required described in subsection (8) of this rule and in
and does not change your filing due date. You can 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
evidence. The ruling will occur under the same 194.014, F.S.)
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
Provide the time you think you will need on page 1.The date, the VAB will deny your petition. The last day to
VAB is not bound by the requested time. make a partial payment before the delinquency date is
Exchange of Evidence Rule 12D-9.020(1)(a)-(c), generally March 31.Review your tax bill or contact your
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
CROSS-COUNTY NOTICE OF APPEAL AND PETITION DR-486XC0
111 TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE R. 12/09
0
Rule 12D-16.002
Florida Administrative Code
For use by the Clerk of the Value Adjustment Board (VAB)
FLORIDA
Completed by VAB Clerk in the County of the New Homestead
To: Clerk of the VAB, County of From: Clerk of the VAB, County of
Contact Contact
Name Name
Address Address
Phone ext. Phone ext.
Email Email
Fax Fax
The attached petition appeals actions of the property appraiser in your county.
I certify that this petition to the Value Adjustment Board was filed with me on (Date)
Signature,clerk of the value adjustment board
INSTRUCTIONS
Clerk of the VAB, County of the New Homestead
Use this form if a petition is filed because:
1. A taxpayer does not agree with the amount of the assessment limitation difference for which the
taxpayer qualifies as stated by the property appraiser in the county of the previous homestead, or
2. The property appraiser in the county of the previous homestead
a. has said that the taxpayer does not qualify to transfer any assessment limitation difference, or
b. has not provided sufficient information to grant the assessment difference transfer.
When a taxpayer files a petition to the VAB in the county of the new homestead property, the clerk of the VAB
in that county will send this notice, Form DR-486XCO, to the clerk of the VAB in the county of the previous
homestead if the petition form DR-486PORT check box indicates there is an issue with the homestead in the
previous county. Attach the taxpayer's petition form.
Clerk of the VAB, County of the Previous Homestead
The attached petition appeals the actions of the property appraiser in your county. If your VAB has already
adjourned, it must reconvene. When the VAB makes a decision on the attached petition, promptly send a copy
of the decision to the petitioner and the clerk of the VAB in the county of the new homestead.
G, CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488
I R. 12/09
Section 193.122, Florida Statutes Rule 12D-16.002
a Florida Administrative Code
a
FLORIDA
Tax Roll Year 20
The Value Adjustment Board of County, after approval of the assessment roll below by the
Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and
the Value Adjustment Board is satisfied that the
(Check one.) Real Property Tangible Personal Property
assessment for our county includes all property and information required by the statutes of the State of
Florida and the requirements and regulations of the Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the
assessment roll. The roll will be delivered to the property appraiser of this county on the date of this
certification. The property appraiser will adjust the roll accordingly and make all extensions to show the
tax attributable to all taxable property under the law.
The following figures* are correct to the best of our knowledge:
1. Taxable value of real property tangible personal property
assessment roll as submitted by the property appraiser to the value $
adjustment board
2. Net change in taxable value due to actions of the Board $
3. Taxable value of real property tangible personal property
assessment roll incorporating all changes due to action of the value $
adjustment board
*All values entered should be county taxable values. School and other taxing authority values may differ.
Signature, Chair of the Value Adjustment Board Date
Continued on page 2
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488
R. 12/09
Page 2 of 2
PROCEDURES Tax Roll Year 20
The value adjustment board has met the requirements below. Check all that apply.
The board:
Ell. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all
actions reported by the VAB clerk or the legal counsel to comply with the checklist.
❑ 2. Verified the qualifications of special magistrates, including if special magistrates completed the
Department's training.
[13. Based the selection of special magistrates solely on proper qualifications and the property
appraiser did not influence the selection of special magistrates.
❑ 4. Considered only petitions filed by the deadline or found to have good cause for filing late.
❑ 5. Noticed all meetings as required by section 286.011, F.S.
❑ 6. Did not consider ex parte communications unless all parties were notified and allowed to object
to or address the communication.
❑ 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner.
❑ 8. Ensured that all decisions contained the required findings of fact and conclusions of law.
❑ 9. Allowed the opportunity for public comment at the meetings where the recommended decisions
of special magistrates were considered or board decisions were adopted.
❑ 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida
Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention.
All board members and the board's legal counsel have read this certification.
The board must submit this certification to the Department of Revenue before it publishes the notice of
the findings and results required by section 194.037, F.S.
On behalf of the entire value adjustment board, I certify that the above statements are true and that the
board has met all the requirements in Chapter 194, F.S., and Department rules.
After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll
that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this
certification shall be delivered to the property appraiser to attach to each copy of the assessment roll
prepared by the property appraiser.
Signature,Chair of the Value Adjustment Board Date
DR-488P
INITIAL CERTIFICATION OF Rule 12D-16?002
THE VALUE ADJUSTMENT BOARD
Florida Administrative Code
Section 193.122, Florida Statutes
FLORIDA
Tax Roll Year 20_
The Value Adjustment Board of County has not completed its hearings and certifies on
order of the Board of County commissioners according to sections 197.323 and 193.122(1), F.S., that
the
(Check one.) Real Property Tangible Personal Property
assessment roll for our county has been presented by the property appraiser to include all property
and information required by the statutes of the State of Florida and the requirements and regulations of
the Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as
part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form
DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The
property appraiser will make all extensions to show the tax attributable to all taxable property
under the law.
Signature, Chair of the Value Adjustment Board Date
NOTICE OF DISAPPROVAL OF APPLICATION FOR DR-490
PROPERTY TAX EXEMPTION OR CLASSIFICATION R. 11/12
Rule 12D-16.002
BY THE COUNTY PROPERTY APPRAISER Florida Administrative Code
Effective 11/12
FLORIDA
To: County Select County
Parcel ID or property description
YOUR APPLICATION FOR THE ITEM(S) BELOW WAS DENIED
EXEMPTION DENIED
❑ Homestead—up to$50,000 ❑ Total and permanent disability(quadriplegics)
❑ Additional homestead—age 65 and older ❑ Total and permanent disability(paraplegic,hemiplegic,wheelchair
❑ Widowed -$500 ❑ Blind -$500 required for mobility,legally blind)
❑ Disabled -$500 ❑ Disabled veteran -$5,000 ❑Veteran's service connected (total and permanent disability)
❑ Deployed military ❑ Disabled veteran discount
❑ Other exemptions, explain:
CLASSIFICATION DENIED ❑ Agricultural ❑ High-water recharge ❑ Historic ❑ Conservation
OTHER DENIAL ❑ describe:
THIS DENIAL IS ❑ Total ❑ Partial If partial, explain.
REASON FOR DENIAL OR PARTIAL DENIAL On January 1 of the tax year you did not:
❑ Make the property claimed as homestead your ❑ Meet income requirements for additional homestead,
permanent residence. (ss. 196.011 and 196.031, F.S.) age 65 and older. (s. 196.075, F.S.).
❑ Have legal or beneficial title to your property. ❑ Use the property for the specified purpose. (Ch. 193, F.S.)
❑ Meet other statutory requirements, specifically:
If you disagree with this denial,the Florida Property Taxpayer's Bill of Rights recognizes your right to an informal conference
with the local property appraiser. You may also file an appeal with the county value adjustment board, according to
sections 196.011 and 196.193, Florida Statutes. Petitions involving denials of exemptions or classifications are due by the
30th day after the mailing of this notice, whether or not you schedule an informal conference with the property appraiser.
Select County
Signature, property appraiser or deputy County Date
PROPERTY APPRAISER CONTACT
Print name Web site
Mailing Email
address Phone
Fax
VALUE ADJUSTMENT BOARD CONTACT
Web site Phone
Email Fax
DR-490PORT
NOTICE OF DENIAL OF TRANSFER OF R. 11/21
Rule 12D-16.002
HOMESTEAD ASSESSMENT DIFFERENCE F.A.C.
' Effective 11/21
0
FLORIDA
To: From Property Appraiser, County of
Contact name
Address
PREVIOUS HOMESTEAD NEW HOMESTEAD
Parcel ID
Physical
address
County
Your application to transfer an assessment difference from our previous homestead to your new homestead
was not approved because:
❑ 1. The information provided on your application was inaccurate or incomplete and could not be verified.
❑ 2. The property appraiser from the county of your previous homestead could not verify your homestead
information.
❑ 3. The property appraiser from the county of your previous homestead did not provide sufficient information
to grant a transfer of assessment difference to the new homestead.
❑ 4. The property identified as your previous homestead did not have homestead exemption in either of the
three preceding years.
❑ 5. The homestead exemption is still being claimed on your previous homestead and is inconsistent with your
transfer of a homestead assessment difference.
❑ 6. You did not establish your new homestead within the required time, or otherwise do not qualify for
homestead exemption.
❑ 7. You did not meet other statutory requirements, specifically:
If you disagree with this denial, the Florida Property Taxpayer's Bill of Rights recognizes your right to an informal
conference with the local property appraiser. You may also file an appeal with the county value adjustment board,
according to section 193.155(8)(j), Florida Statutes. Petitions involving denials of transfer of homestead assessment
difference are due by the 25th day after the mailing of the Notice of Proposed Property Taxes.
Signature, property appraiser or deputy County Date
PROPERTY APPRAISER CONTACT
Print name Email
Mailing Phone
address Fax
VALUE ADJUSTMENT BOARD CONTACT
Email Phone Fax
DR-493
R. 11/12
111 Rule 12D-16.002
Florida Administrative Code
Eff. 11/12
FLORIDA ADJUSTMENTS MADE TO
RECORDED SELLING PRICES OR FAIR MARKET VALUE
IN ARRIVING AT ASSESSED VALUE
Sections 193.011(8) and 192.001(18), Florida Statutes
Rule 12D-8.002(4), F.A.C.
County Assessment Roll 20_
Enter the percent of adjustment on each line. Do not use ditto (") marks. If the property appraiser
reports an adjustment of zero, the Department will use zero for that property group in its ratio studies.
Adjustment % Adjustment
Use Code 00 Use Code 03
Use Code 10 Use Code 08
Use Code 40 Use Code 11 — 39
Use Code 99 Use Code 41 —49
Use Code 01 Use Code 50 — 69
Use Code 02 Use Code 70 — 79
Use Code 04 Use Code 80 — 89
Use Code 05 Use Code 90
Use Code 06 & 07 Use Code 91 — 97
INSTRUCTIONS
The property appraiser must complete this form stating the eighth criterion adjustments made by the
property appraiser to recorded selling prices or fair market value, based on Section 193.011(8), F.S., in
arriving at assessed value. The property appraiser must provide to the Executive Director complete,
clear, and accurate documentation justifying any eighth criterion adjustments that exceed fifteen
percent (Rule 12D-8.002(4), Florida Administrative Code).
This submission is required pursuant to Section 192.001(18), F.S. The property appraiser must send
this completed form to the Department annually with the preliminary assessment roll.
Witness my hand and signature at
on this day of ,
(month) (year)
Signature, property appraiser
NOTICE DR-529
R. 12/09
TAX IMPACT OF VALUE ADJUSTMENT BOARD Rule 12D-16.002
Florida Administrative Code
County Tax Year
Members of the Board
Honorable Board of County Commissioners, District No.
Honorable Board of County Commissioners, District No.
Honorable School Board, District No.
Citizen Member Business owner within the school district
Citizen Member Homestead property owner
The Value Adjustment Board (VAB) meets each year to hear petitions and make decisions relating to
property tax assessments, exemptions, classifications, and tax deferrals.
Summary of Year's Actions
Number of Parcels
Reduction in Shift in
Type of Property Exemptions Assessments* Both County Taxable Value Taxes
Granted Requested Reduced Requested Withdrawn Due to Board Actions Due to Board Actions
or settled
Residential
Commercial
Industrial and
miscellaneous
Agricultural or
classified use
High-water recharge
Historic commercial
or nonprofit
Business machinery
and equipment
Vacant lots and
acreage
TOTALS
All values should be county taxable values. School and other taxing authority values may differ.
*Includes transfer of assessment difference(portability)requests.
If you have a question about these actions, contact the Chair or the Clerk of the Value Adjustment Board.
Chair's name Phone
Clerk's name Phone
DR-571A
R. 11/12
DISAPPROVAL OF APPLICATION002
Rule Administrative12D-1 Code
Florida
FOR TAX DEFERRAL Effective 11/12
Homestead, Affordable Rental Housing, or Working Waterfront
FLORIDA
Parcel ID County
To Type of Property
❑ Homestead
❑ Affordable rental housing
❑ Recreational or commercial working waterfront
Your application for deferral of tax payments was denied because
❑ The total of deferred taxes, non-ad valorem assessments and interest, and all other unsatisfied liens
on the property is more than 85% of the just value of the property.
❑ The total of the primary mortgage financing is more than 70% of the just value of the property.
❑ You did not meet other statutory requirements, specifically: Field will expand online or add pages,if needed.
If you disagree with this denial, the Florida Property Taxpayer's Bill of Rights recognizes your right to an
informal conference with the local tax collector. You may also file an appeal with the county value adjustment
board, according to section 197.2425, Florida Statutes. Petitions involving denials of tax deferrals are due
by the 30th day after the mailing of this notice, whether or not you schedule an informal conference with
the tax collector.
A copy of this notice was ❑ personally delivered or ❑ sent by registered mail to the applicant.
Signature,tax collector Date mailed
Contact name Email
Address Phone
Fax