Florida Proposed Rules
| Rule Number: Rule Title |
| 12D-9.005 | Duties of the Board |
| 12D-9.015 | Petition; Form |
| 12D-9.024 | Procedures for Commencement of a Hearing |
| 12D-16.002 | Index to Forms |
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| Next Step: | A workshop will be held, if requested in writing, at 10:00 a.m. on November 12, 2026, in Room 1220, Building 1, 2450 Shumard Oak Boulevard in Tallahassee. An agenda and materials for the workshop are available below. |
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Forms: |
DR-485DP: Decision of the Value Adjustment Board - Tax Deferral Petition (NEW)
DR-485V: Decision of the Value Adjustment Board - Value Petition
DR-485WI: Value Adjustment Board - Withdrawal of Petition
DR-485XC: Decision of the Value Adjustment Board - Exemption, Classification, Assessment Difference Transfer, Change of Ownership or Control, or Qualifying Improvement Petition
DR-486: Petition to the Value Adjustment Board - Request for Hearing
DR-486RMT: Attachment Page to Form DR-486 Series - Request for Hearing Using Electronic or Other Communication Equipment (NEW)
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| Workshop Information: | November 12, 2026 |
| Draft Rule Language (12D-16): | November 12, 2026 |
| Draft Rule Language (12D-9): | November 12, 2026 |
| Notice of Rule Development (12D-16): | October 29, 2026 (Vol. 52, No. 211) |
| Notice of Rule Development (12D-9): | October 29, 2026 (Vol. 52, No. 211) |
Purpose:
Section 194.032, F.S., amended by section 11 of Chapter 2026-239, L.O.F., provides for value adjustment boards (VAB) to meet to hear appeals relating to timeliness of filed tax returns. The purpose of the draft amendment to Rule 12D-9.005, F.A.C., is to add the requirement for the VAB to hear appeals on timely filing of tax returns. The purpose of the draft amendment to Rule 12D-9.015, F.A.C., is to incorporate new form DR-486RMT by reference, providing petitioners with the option to request a remote hearing. The purpose of the draft amendments to Rule 12D-9.024, F.A.C., is to provide information on the hearing process in considering determinations on timeliness of filing tax returns.
The purpose of draft amendments to Rule 12D-16.002, F.A.C., is to implement statutory changes enacted by 2026 legislation, update four forms and create two forms used in the value adjustment board (VAB) process. The draft rule amendments incorporate form changes by reference.
Create form DR-485DP, Decision of the Value Adjustment Board - Tax Deferral Petition (NEW). To provide a form for use by the VAB to provide petitioners with the board's decision on a tax deferral petition.
Amend forms DR-485V, Decision of the Value Adjustment Board - Value Petition; DR-485WI, Value Adjustment Board - Withdrawal of Petition; and DR-485XC, Decision of the Value Adjustment Board - Exemption, Classification, Assessment Difference Transfer, Change of Ownership or Control, or Qualifying Improvement Petition; to update statute citations regarding petitioner's right to file a lawsuit in circuit court to further contest the VAB decision.
Amend form DR-486, Petition to the Value Adjustment Board - Request for Hearing, to add a checkbox for petitions related to the timely filing of tax returns.
Create form DR-486RMT, Attachment Page to Form DR-486 Series - Request for Hearing Using Electronic or Other Communication Equipment (NEW). For VAB Clerks to provide a form for use by the petitioner to request a remote hearing when submitting the petition.
