DR-486
R. 04/18
Rule 12D-16.002
F.A.C.
Eff. 04/18
PETITION TO THE VALUE ADJUSTMENT BOARD
REQUEST FOR HEARING
Section 194.011, Florida Statutes
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 Form DR-486PORT. For deferral or penalties, use DR-486DP.
COMPLETED BY CLERK OF THE VALUE ADJUSTMENT BOARD (VAB)
Petition #
County
Tax year 20
Date received
COMPLETED BY THE PETITIONER
PART 1. Taxpayer Information
Taxpayer name
Mailing address
for notices
Parcel ID and
physical address or
TPP account #
Phone
The standard way to receive information is by US mail. If possible, I prefer to receive information by 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. (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
Commercial
Res. 1-4 units
Res. 5+ units
Industrial and miscellaneous
Agricultural or classified use
High-water recharge
Vacant lots and acreage
Historic, commercial or nonprofit
Business machinery, equipment
PART 2. Reason for Petition Check one. If more than one, file a separate petition.
Real property value
Denial of classification
Parent/grandparent reduction
Property was not substantially complete on January 1
Tangible personal property value (You must have timely filed a
return required by s.193.052. (s.194.034, F.S.))
Denial of exemption Select or enter type:
Denial for late filing of exemption or classification
(Include a date-stamped copy of application.)
Qualifying improvement (s. 193.1555(5), F.S.) or change of
ownership or control (s. 193.155(3), 193.1554(5), or
193.1555(5), F.S.)
Check here if this is a joint petition. Attach a list of 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 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. 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).
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
click to sign
signature
click to edit
click to sign
signature
click to edit
click to sign
signature
click to edit
DR-486
R. 04/18
Page 3
INFORMATION FOR THE TAXPAYER
Keep this information for your files. Do not return this page to the VAB clerk.
Informal Conference with Property Appraiser
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
assessment. To request a conference, contact your
county property appraiser.
PART 1. Taxpayer Information
If you will not attend the hearing but would like your
evidence considered, you must submit two copies of
your evidence to the VAB clerk before the hearing.
The property appraiser may respond or object to your
evidence. The ruling will occur under the same
statutory guidelines as if you were present.
The information in this section will be used by the VAB
clerk to contact you regarding this petition.
PART 2. Petition Information and Hearing
Provide the time you think you will need on page 1. The
VAB is not bound by the requested time.
Exchange of Evidence Rule 12D-9.020(1)(a)-(c),
F.A.C.:
(1)(a)1. At least 15 days before a petition hearing,
the petitioner shall provide to the property appraiser a
list of evidence to be presented at the hearing, a
summary of evidence to be presented by witnesses,
and copies of all documentation to be presented at the
hearing.
2. To calculate the fifteen (15) days, the petitioner
shall use calendar days and shall not include the day
of the hearing in the calculation, and shall count
backwards from the day of the hearing. The last day of
the period shall be included unless it is a Saturday,
Sunday, or legal holiday, in which event the period
shall run until the end of the next previous day that is
neither a Saturday, Sunday, or legal holiday.
(b) A petitioner's noncompliance with paragraph
(1)(a) does not affect the petitioner’s right to receive a
copy of the current property record card from the
property appraiser as described in Section
194.032(2)(a), F.S.
(c) A petitioner's noncompliance with paragraph
(1)(a) does not authorize a value adjustment board or
special magistrate to exclude the petitioner's evidence.
However, under Section 194.034(1)(h), F.S., if the
property appraiser asks in writing for specific evidence
before the hearing in connection with a filed petition,
and the petitioner has this evidence and knowingly
refuses to provide it to the property appraiser a
reasonable time before the hearing, the evidence
cannot be presented by the petitioner or accepted for
consideration by the board or special magistrate.
Reasonableness shall be determined by whether the
material can be reviewed, investigated, and responded
to or rebutted in the time frame remaining before the
hearing. These requirements are more specifically
described in subsection (8) of this rule and in
paragraphs 12D-9.025(4)(a) and (f), F.A.C.
If you provide this evidence and make a written
request for the property appraiser’s evidence, the
property appraiser must give you his or her evidence
at least seven days before the hearing.
At the hearing, you have the right to have witnesses
sworn.
ADDITIONAL INFORMATION
Required Partial Payment of Taxes (Section
194.014, F.S.)
You are required to make a partial payment of taxes if
you have a VAB petition pending on or after the
payment delinquency date (normally April 1, following
the assessment year under review). If the required
partial payment is not made before the delinquency
date, the VAB will deny your petition. The last day to
make a partial payment before the delinquency date is
generally March 31. Review your tax bill or contact your
tax collector to determine your delinquency date.
You should be aware that even if a special magistrate’s
recommended decision has been issued, a partial
payment is still required before the delinquency date. A
special magistrate’s recommended decision is not a
final decision of the VAB. A partial payment is not
required only if the VAB makes a final decision on your
petition before April 1. The payment amount depends
on the type of petition filed on the property. The partial
payment requirements are summarized below.
Value Appeals:
For petitions on the value of property and
portability, the 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.
Other Assessment 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 payment must include:
All of the non-ad valorem assessments, and
The amount of the ad valorem taxes the
taxpayer admits in good faith to owe,
Less applicable discounts under s. 197.162,
F.S.