Florida Proposed Rules
| Rule Number: Rule Title |
| 12D-9.025 | Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses |
| 12D-16.002 | Index to Forms |
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| Next Step: | At the September 18, 2023, meeting, the Governor and Cabinet approved the Department's request to adopt these rules, if the substance of the proposed rules
remain unchanged upon reaching the date applicable for final adoption. The Department filed the rules for certification with the Department of State on November 6, 2023. The rules will be effective on November 26, 2023. |
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| Forms: |
DR-485C Decision of the Value Adjustment Board Catastrophic Event Tax Refund
DR-485D Decision of the Value Adjustment Board Denial for Non-payment
DR-485M Notice of Decision of the Value Adjustment Board
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
DR-486 Petition to The Value Adjustment Board - Request for Hearing
DR-490PORT Notice of Denial of Transfer of Homestead Assessment Difference
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| Certification Package: | November 6, 2023 |
| JAPC Certification: | November 6, 2023 |
| Certification Letter to JAPC: | October 30, 2023 |
| Letter to JAPC (12D-16.002): | October 27, 2023 |
| Letter from JAPC (12D-16.002): | October 6, 2023 |
| Hearing Information: | October 25, 2023 |
| Public Comments: | October 13, 2023 |
| Notice of Proposed Rule(12D-9.025): | October 3, 2023 (Vol. 49, No. 192) |
| Notice of Proposed Rule(12D-16.002): | October 3, 2023 (Vol. 49, No. 192) |
| Cabinet Meeting for Hearing: | September 18, 2023 |
| Notice of Public Meeting - Cabinet for Hearing: | September 12, 2023 (Vol. 49, No. 177) |
| Workshop Comments: | July 12, 2023 thru July 18, 2023 |
| Workshop Information: | July 25, 2023 |
| Draft Rule Language(12D-9.025): | July 25, 2023 |
| Draft Rule Language(12D-16.002): | July 25, 2023 |
| Notice of Rule Development: | July 11, 2023 (Vol. 49, No. 133 PP. 2477-2478) |
Purpose:
The purpose of the amendments to Rule 12D-9.025, F.A.C., is to specify that current rule language concerning petitions to the value adjustment board (VAB) applies when a taxpayer requests a decrease of the value of a property, and to add a new provision which will provide guidance to petitioners and property appraisers when a petitioner requests an increase to their value through the VAB process. The amendment will differentiate petitions to decrease value from petitions to increase value.
The purpose of the amendments to Rule 12D-16.002, F.A.C., is to incorporate by reference, amended forms which will clarify information and provide consistency on value adjustment board (VAB) forms.
Amend Forms DR-485C, DR-485D, DR-485M, DR-485V, and DR-485XC, to add an additional statute citation regarding petitioner's rights 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 detail regarding the reason for the petition by adding check boxes to identify petitions to increase the property value or petitions to decrease the value.
Amend Form DR-490PORT, Notice of Denial of Transfer of Homestead Assessment Difference. To add language to clarify information on the form a property appraiser sends to the applicant for a transfer of homestead assessment difference regarding where to file a petition, to be consistent with the Form DR-490, Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser.
