Summary
The proposed amendments to Rule 12D-16.002, F.A.C. (Index to Forms), incorporate, by reference, proposed amendments to Form DR-485C, Decision of the Value Adjustment Board - Catastrophic Event Tax Refund, which include statute citations regarding a petitioner’s right to file a lawsuit in circuit court to further contest the VAB decision. These citations are consistent on all VAB decision forms.
The proposed amendments to Form DR-485D, Decision of the Value Adjustment Board - Denial for Non-payment, the decision form used when the VAB denies a petition for non-payment of property taxes not made before they become delinquent, per s. 194.014, F.S., include an additional statute citation regarding a petitioner’s right to file a lawsuit in circuit court to further contest the VAB decision.
The proposed amendments to Forms DR-485M, Notice of Decision of the Value Adjustment Board; DR-485V, Decision of the Value Adjustment Board - Value Petition; and DR-485XC, Decision of the Value Adjustment Board Exemption, Classification, Assessment Difference Transfer, Change of Ownership or Control, or Qualifying Improvement Petition; include an additional statute citation regarding a petitioner’s right to file a lawsuit in circuit court to further contest the VAB decision.
The proposed amendment to Form DR-486, Petition to the Value Adjustment Board, Request for Hearing, includes check boxes for a petitioner to identify whether the reason for the petition regarding real property value is to decrease the real property value or to increase the real property value. This proposed amendment differentiates between petitions to increase the value of real property and petitions to decrease the value of real property.
The proposed amendments to Form DR-490PORT, Notice of Denial of Transfer of Homestead Assessment Difference, clarifies a petition to appeal the denial of a transfer of homestead assessment difference is to be filed with the VAB. This proposed amendment provides for consistency with Form DR-490, Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser.