DR-486PORT
R. 04/18
Rule 12D-16.002
F.A.C.
Eff. 04/18
PETITION TO THE VALUE ADJUSTMENT BOARD
TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE
REQUEST FOR HEARING
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.
COMPLETED BY THE CLERK OF THE VALUE ADJUSTMENT BOARD (VAB)
Petition #
County
Tax year 20
Date received
COMPLETED BY THE PETITIONER
PART 1. Taxpayer Information
Taxpayer name
Representative
Mailing
address
for notices
Email
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.
NEW HOMESTEAD
Parcel ID
Physical
address
County
PART 2. Reason for Petition Check all that apply.
I was denied the transfer of the assessment difference from my previous homestead to my new homestead.
I disagree with the assessment difference calculated by the property appraiser for transfer to my new homestead.
I believe the amount that should be transferred is: $
I filed late with the property appraiser for the transfer of my homestead assessment difference. Late-filed homestead
assessment difference petitions must include a copy of the application filed with, and date-stamped by, the property appraiser.
My previous homestead is in a different county. I am appealing action of the property appraiser in that county.
Enter the time (in minutes) you will need to present your case. Most hearings take 15 minutes. The VAB is not bound by
the requested time.
There are specific dates my witnesses or I will not be available to attend. 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.
This petition does not authorize the consideration or adjustment of
the just, assessed, or taxable value of the previous homestead.
DR-486PORT
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-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.