Purpose
The purpose of the amendments to Rule 12D-16.002, F.A.C., is to incorporate by reference, amended forms which will clarify information and provide consistency on value adjustment board (VAB) forms.
Amend Form DR-485C, Decision of the Value Adjustment Board, Catastrophic Event Tax Refund, to include statute citations regarding petitioner’s rights to file a lawsuit in circuit court to further contest the VAB decision. These citations are consistent on all VAB decision forms.
Amend 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., to add an additional statute citation regarding petitioner’s rights to file a lawsuit in circuit court to further contest the VAB decision.
Amend 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; to add an additional statute citation regarding petitioner’s rights to file a lawsuit in circuit court to further contest the VAB decision.
Amend Form DR-486, Petition to the Value Adjustment Board, Request for Hearing, to add detail regarding the reason for the petition by adding check boxes to differentiate between petitions to increase the value of property and to decrease the value of property.
Amend Form DR-490PORT, Notice of Denial of Transfer of Homestead Assessment Difference, to add language to clarify information on the form a property appraiser sends to the applicant for a transfer of homestead assessment difference regarding where to file a petition, to be consistent with the Form DR-490, Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser.