Florida Proposed Rules

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.

Amend Forms DR-403EB, DR-403V, DR-489EB, and DR-489V, to provide fields to report data on new affordable housing exemptions for the tax rolls for submission to the Department. And remove report data on expired enterprise zone exemptions, per s. 290.016, F.S.

Amend Form DR-504AFH, to update the form based on revisions to the existing nonprofit land lease exemption and the missing middle exemption; and adds two exemptions for multifamily projects on state-owned land and new multifamily projects on government-owned land. These changes are incorporated from section 16 of Chapter 2024-158, L.O.F and sections 16 through 20 of Chapter 2025-208, L.O.F., from the implementation of amended s. 196.1978, and newly created ss. 196.19781 and 196.19782, F.S.

Amend Form DR-501, to update the language of how the additional homestead exemption is adjusted annually based on an increase to the Consumer Price Index.