DR-486PORT
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.