Taxpayer Rights in Value Adjustment Board Proceedings, Definitions, Duties of the Board, Role of the Clerk of the Value Adjustment Board, Appointment of Special Magistrates to the Value Adjustment Board, Petition; Form and Filing Fee, Representation ...
Property Tax Oversight Program
RULE NOS.:RULE TITLES:
12D-9.001Taxpayer Rights in Value Adjustment Board Proceedings
12D-9.003Definitions
12D-9.005Duties of the Board
12D-9.007Role of the Clerk of the Value Adjustment Board
12D-9.010Appointment of Special Magistrates to the Value Adjustment Board
12D-9.015Petition; Form and Filing Fee
12D-9.018Representation of the Taxpayer
12D-9.019Scheduling and Notice of a Hearing
12D-9.029Procedures for Remanding Value Assessments to the Property Appraiser
12D-9.030Recommended Decisions
12D-9.032Final Decisions
NOTICE OF CHANGE
Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 43 No. 101, May 24, 2017 issue of the Florida Administrative Register.
The Department received written comments from the staff of the Joint Administrative Procedures Committee (JAPC), as well as interested parties. The Department also received comments at the public hearing on June 15, 2017, from interested parties. The following changes are in response to JAPC and our interested parties. When adopted, the rules will read as follows:
12D-9.001 Taxpayer Rights in Value Adjustment Board Proceedings.
(1) No change
(2) These rights include:
(a) through (e) No change.
(f) The right, regardless of whether the petitioner initiates the evidence exchange, to receive from the property appraiser a copy of the current property record card containing information relevant to the computation of the current assessment, with confidential information redacted. This includes the right to receive such property record card when the property appraiser receives the petition from the board clerk, at which time the property appraiser will either send the property record card to the petitioner or notify the petitioner how to obtain it online;
(g) through (m) No change.
(n) The right to be issued a timely written decision within 20 calendar days of the last day the board is in session pursuant to Section 194.034, 194.032, F.S., by the value adjustment board containing findings of fact and conclusions of law and reasons for upholding or overturning the determination of the property appraiser or tax collector;
(o) through (r) No change.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.0105, 193.074, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.301, 195.002, 195.027, 195.084, 195.096, 196.011, 196.151, 196.193, 196.194, 197.122 FS. History–New 3-30-10, Amended .
12D-9.003 Definitions.
(1) through (9) No change.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.001, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.171, 195.022 FS. History–New 3-30-10, Amended .
12D-9.005 Duties of the Board.
(1)(a) through (b) No change.
(c) The board shall remain in session until its duties are completed concerning all assessment rolls or parts of assessment rolls. The board may temporarily recess, but shall reconvene when necessary to hear petitions, complaints, or appeals and disputes filed upon the roll or portion of the roll when approved. The board shall make its decisions timely so that the board clerk may observe the requirement that such decisions shall be issued within 20 calendar days of the last day the board is in session pursuant to Section 194.034, 194.032, F.S.
(2) through (3) No change.
(4) Other duties of value adjustment boards are set forth in other areas of Florida law. Value adjustment boards shall perform all duties required by law and shall abide by all limitations on their authority as provided by law.
(5)(4) Failure on three occasions with respect to any single tax year for the board to convene at the scheduled time of meetings of the board is grounds for removal from office by the Governor for neglect of duties.
12D-9.007 Role of the Clerk of the Value Adjustment Board.
(1) though (9) No change.
(10) The board clerk shall timely notify the parties of the decisions of the board so that such decisions shall be issued within 20 calendar days of the last day the board is in session pursuant to Section 194.034, 194.032, F.S., and shall otherwise notify the property appraiser or tax collector of such decision. Notification of the petitioner must be by first class mail or by electronic means as set forth in Section 194.034(2) or 192.048, F.S. In counties using special magistrates, the board clerk shall also make available to both parties as soon as practicable a copy of the recommended decision of the special magistrate by mail or electronic means. No party shall have access to decisions prior to any other party.
(11) through (14) No change.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.048, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022 FS. History–New 3-30-10, Amended 6-14-16, 3-13-17, .
12D-9.010 Appointment of Special Magistrates to the Value Adjustment Board.
(1) In counties with populations of more than 75,000, the value adjustment board shall appoint special magistrates to take testimony and make recommendations on petitions filed with the value adjustment board. Special magistrates shall be selected from a list maintained by the board clerk of qualified individuals who are willing to serve. When appointing special magistrates, the board, board attorney, and board clerk shall not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year. The process for review of complaints of bias, prejudice, or conflict of interest regarding the actions of a special magistrate shall be as provided in Rule 12D-9.022(4), F.A.C.
(2) through (5) No change.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.155(3), 193.1554(5), 193.1555(5), 194.011, 194.032, 194.034, 194.035, 195.022, 475, Part II FS. History–New 3-30-10, Amended .
12D-9.015 Petition; Form and Filing Fee.
(1) No change.
(2) Content of Petition. Petition forms as adopted or approved by the department shall contain the following elements so that when filed with the board clerk they shall:
(a) through (e) No change.
(f)1. No change.
2. Contain a checkbox indicating whether for the taxpayer to indicate that he or she has authorized a compensated or uncompensated representative to act on the taxpayer’s behalf;
3. No change.
4. Contain a signature field for a compensated or uncompensated representative, who is not an employee of the taxpayer or of an affiliated entity, or and not an attorney who is a member of The Florida Bar, a real estate appraiser licensed or certified under chapter 475, Part II, F.S., a real estate broker licensed under chapter 475, Part I, F.S., or a certified public accountant licensed under chapter 473, F.S., and contain checkboxes, for a compensated representative to indicate he or she is attaching a power of attorney from the taxpayer, and for an uncompensated representative to indicate he or she is attaching a written authorization from the taxpayer.
(g) If the petition indicates that the taxpayer has authorized a compensated representative, who is not acting as a licensed or certified professional listed in Rule 12D-9.018(3)(a), to act on the taxpayer’s behalf, at the time of filing, the petition must either be signed by the taxpayer or be accompanied by a power of attorney; and
(h) through (j) No change.
(3) through (8) No change.
(9) Persons Authorized to Sign and File Petitions. The following persons may sign and file petitions with the value adjustment board.
(a) No change.
(b) An employee of the taxpayer or of an affiliated entity or a licensed or certified professional listed in Rule 12D-9.018(3)(a), who the taxpayer has authorized to file a petition and represent the taxpayer and who certifies under penalty of perjury that he or she has the taxpayer’s authorization to file a petition on the taxpayer’s behalf and represent the taxpayer, may sign and file such a petition that is not signed by the taxpayer and that is not accompanied by the taxpayer’s written authorization.
(c) A compensated person, who is not an employee of the taxpayer or of an affiliated entity and who is not acting as a licensed or certified professional listed in Rule 12D-9.018(3)(a), may sign and file a petition on the taxpayer’s behalf if the taxpayer has authorized such person by power of attorney. If the petition is not signed by the taxpayer, such person must provide a copy of the power of attorney to the board clerk at the time the petition is filed. This power of attorney is valid only for representing a single taxpayer in a single assessment year, and must identify the parcels or accounts for which the person is authorized to represent the taxpayer and must conform to the requirements of Chapter 709, Part II, F.S. A taxpayer may use a Department of Revenue form to grant the power of attorney or may use a different form provided it meets the requirements of Chapter 709, Part II, and section 194.034(1), F.S. The Department has adopted Form DR-486POA, Power of Attorney for Representation Before the Value Adjustment Board, which is incorporated by reference in Rule 12D-16.002, F.A.C., as a form available to taxpayers for granting the power of attorney.
(d) An uncompensated person, who has a taxpayer’s signed written authorization to represent the taxpayer, is authorized to sign and file a petition on the taxpayer’s behalf if, at the time the petition is filed, such person provides a copy of the taxpayer’s written authorization to the board clerk with the petition or the taxpayer’s signed written authorization is contained on the petition form. This written authorization is valid only for representing a single taxpayer in a single assessment year and must identify the parcels or accounts for which the person is authorized to represent the taxpayer. A taxpayer may use a Department of Revenue form to grant the authorization in writing or may use a different form provided it meets the requirements of section 194.034(1), F.S. The Department has adopted Form DR-486A, Written Authorization for Representation Before the Value Adjustment Board, which is incorporated by reference in Rule 12D-16.002, F.A.C., as a form available to taxpayers for granting the written authorization.
(10) through (18) No change.
12D-9.018 Representation of the Taxpayer.
(1) Through (4) No change.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.013, 194.032, 194.034, 195.022, 195.084, 473, 475 Parts I and II FS. History–New 3-30-10, Amended .
12D-9.019 Scheduling and Notice of a Hearing.
(1) through (3) No change.
(4) Each party may reschedule the hearing a single time for good cause by submitting a written request to the board clerk before the scheduled appearance or as soon as practicable. As used in this subsection, the term "good cause" is defined in Section 194.032(2)(a), F.S.
(a) The board clerk shall ascertain if the opposing party has been furnished a copy of the request, and if not, shall furnish the request to the opposing party. The board clerk shall promptly forward the reschedule request to the board or a board designee, which to make a determination as to good cause; for this determination, the board designee includes the board clerk, board legal counsel or a special magistrate.
(b) The board or board designee shall grant the hearing reschedule for any request from a party that reasonably appears to qualify qualifies under Section 194.032(2)(a), F.S. The board or board designee may act upon the request based on its face and whether it meets the provisions for good cause on its face.
(c) through (d) No change.
(e) Requests to reschedule shall be processed without delay and the processing shall be accelerated where necessary to ensure, if possible, that the parties are provided notice of the determination before the original hearing time. If the request is received on or near the hearing date the clerk shall endeavor to accelerate the steps in processing the request.
(f) through (n) No change.
(5) through (8) No change.
12D-9.029 Procedures for Remanding Value Assessments to the Property Appraiser.
(1) through (6) No change.
(7) The board clerk shall concurrently provide, to the petitioner and the property appraiser, a copy of the written remand decision from the board or special magistrate. The petitioner’s copy of the written remand decision shall be sent by regular or certified U.S. mail, or by personal delivery, or in the manner requested by the taxpayer on Form DR-486, Petition to the Value Adjustment Board Request for Hearing. Form DR-486 is adopted and incorporated by reference in Rule 12D-16.002, F.A.C.
(8) through (14) No change.
12D-9.030 Recommended Decisions.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1) FS. Law Implemented 193.155, 194.011, 194.035, 195.022 FS. History–New 3-30-10, Amended .
12D-9.032 Final Decisions.
(1) through (3) No change.
(4) Upon issuance of a final decision by the board, the board shall provide it to the board clerk and the board clerk shall promptly provide notice of the final decision to the parties. Notice of the final decision may be made by providing a copy of the decision. The board shall issue all final decisions within 20 calendar days of the last day the board is in session pursuant to Section 194.034, 194.032, F.S.
