Florida Proposed Rules
| Rule Number: Rule Title |
| 12D-9.001 | Taxpayer Rights in Value Adjustment Board Proceedings |
| 12D-9.013 | Organizational Meeting of the Value Adjustment Board |
| 12D-9.014 | Prehearing Checklist |
| 12D-9.015 | Petition; Form and Filing Fee |
| 12D-9.019 | Scheduling and Notice of a Hearing |
| 12D-9.020 | Exchange of Evidence |
| 12D-9.025 | Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses |
| 12D-9.026 | Procedures for Conducting a Hearing by Electronic Media |
| 12D-16.002 | Index to Forms |
|
| Next Step: | The Department has received a written request for workshop. The workshop
will be held at 10:00 a.m., on November 20, 2025, in Building 2, Room 1220, 2450 Shumard Oak Boulevard in Tallahassee. The agenda and materials from the workshop are available below.
Anyone wishing to attend the workshop remotely must register at https://attendee.gotowebinar.com/register/5711308048506067543.
|
|
Forms: |
DR-481: Value Adjustment Board - Notice of Hearing
DR-481REM, Value Adjustment Board - Notice of Remote Hearing
DR-486: Petition to The Value Adjustment Board - Request for Hearing
DR-486PORT: Petition to The Value Adjustment Board - Transfer of Homestead Assessment Difference - Request for Hearing
Forms moved to "2025 Legislative Changes - FORMS" package:
DR-403EB: The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of ____ County, Florida
DR-403V: The 20XX Revised Recapitulation of the Ad Valorem Assessment Roll Value Data
DR-489EB: The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of ____ County, Florida
DR-489V: The 20XX Preliminary Recapitulation of the Ad Valorem Assessment Roll, Value Data
DR-501, Original Application for Homestead and Related Tax Exemptions
DR-504AFH: Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property
|
| Workshop Information: | November 20, 2025 |
| Draft Rule Language (12D-9): | November 20, 2025 |
| Draft Rule Language (12D-16.002): | November 20, 2025 |
| Notice of Rule Development (12D-9): | November 6, 2025 (Vol. 51, No. 217) |
| Notice of Rule Development (12D-16.002): | November 6, 2025 (Vol. 51, No. 217) |
| Value Adjustment Board Oversight Informational Bulletin: | November 5, 2025 |
| Workshop Information: | October 15, 2025 |
| Draft Rule Language (12D-9): | October 15, 2025 |
| Draft Rule Language (12D-16.002): | October 15, 2025 |
| Public Comments: | July 16, 2025 thru November 6, 2025 |
| Notice of Rule Development (12D-9): | September 26, 2025 (Vol. 51, No. 188) |
| Notice of Rule Development (12D-16.002): | September 26, 2025 (Vol. 51, No. 188) |
Purpose:
Section 194.011, F.S., as amended by section 7 of Chapter 2025-208, L.O.F., requires the property appraiser to provide evidence to a VAB petitioner at least 15 days before the hearing and removes the requirement that the petitioner must provide a written request to the property appraiser for their evidence. The purpose of the amendments to Rules 12D-9.001, 12D-9.020, and 12D-9.025, F.A.C., is to update the exchange of evidence process.
Section 194.013, F.S., as amended by section 8 of Chapter 2025-208, L.O.F., increased the maximum filing fee that may be required for value adjustment board (VAB) petitions. The purpose of the amendments to Rules 12D-9.013 and 12D-9.015, F.A.C., is to reflect the increase in the petition filing fee.
Section 194.032 as amended by section 10 of Chapter 2025-208, L.O.F., provides for availability of remote hearings using electronic equipment, and the taxpayer's right to be notified of such right to remote hearings using electronic equipment. The purpose of the amendments to Rule 12D-9.001, F.A.C., is to add to the list of taxpayer rights, the availability of remote hearings using electronic equipment, and the right to be notified of such right to remote hearings using electronic equipment. The amendment to Rule 12D-9.013 adds the provision for the VAB to ensure sufficiency of electronic equipment for remote hearings and for counties to opt out if their population is less than 75,000. The draft amendment to Rule 12D-9.014 incorporates, into the prehearing checklist, the provision for the VAB to ensure sufficiency of electronic equipment for remote hearings and for counties to opt out if their population is less than 75,000. The draft amendment to Rule 12D-9.019 incorporates into the notice of hearing, the provision for the VAB to ensure sufficiency of electronic equipment for remote hearings and for counties to opt out if their population is less than 75,000. The draft amendment to Rule 12D-9.026, F.A.C., incorporates criteria for VAB hearings requested and conducted by electronic media. Updates rule title to reflect new requirements.
Additional changes to Rule 12D-9.025 include additional changes to the board or special magistrate when revising a petition to increase the just value and decreasing the just value.
The purpose of the amendments to Rule 12D-16.002, F.A.C., is to implement statutory changes enacted by 2025 legislation. The draft rule amendments incorporate by reference amendments to eight forms.
Amend Forms DR-481, DR-486, and DR-486PORT, and create Form DR-481REM, to update the exchange of evidence process as amended by Section 7, Chapter 2025-208, L.O.F., from the implementation of Section 194.011(4), F.S.
