Ref-01777 DR-485XC

Description:

Form Title: Decision of the Value Adjustment Board - Exemption, Classification, or Assessment Difference Transfer Petition

Related Rules

• 12D-16.002 Index to Forms

Related Notices

• 13595440.The purpose of the proposed amendments to Rule 12D-16.002, F.A.C., is to implement provisions from Chapter 2012-54, 2012-57, and 2012-193, Laws of Florida; Article VII, Sec. 6, and Article XII, Sec. 32, Florida Constitution; Sections 193.155 and 196.031, F.S.; and, to remove outdated forms and provide updated forms for the property appraisers, tax collectors, clerks of court, and the public.
• 18039786.The purpose of the proposed amendments to Rule 12D-16.002, F.A.C., is to revise various value adjustment board (VAB) forms to incorporate statutory changes enacted in Chapter 2016-128, L.O.F.; amend the VAB forms to integrate other minor changes, like updating incorrect statutory references; and repeal an obsolete form, DR-455, Renewable Energy Source Device Exemption Application, that taxpayers used to apply for an exemption. The effect of these statutory changes will result in the removal of any parts of the forms which implement stricken statutory language (e.g., petitioner checking the appropriate box on the petition form to request a copy of the property record card), the addition of minor changes in terminology (e.g., replacing the term “agent” with “representative”), and the update of the forms to include new language (e.g., written authorization requirements to access taxpayer’s confidential information). The following forms will be amended: Form DR-481, Value Adjustment Board - Notice of Hearing; DR-486, Petition to Value Adjustment Board – Request for Hearing; DR-486DP, Petition to the Value Adjustment Board – Tax Deferral or Penalties – Request for Hearing; DR-486PORT, Petition to the Value Adjustment Board-Transfer of Homestead Assessment Difference - Request for Hearing; Form DR-485V, Decision of the Value Adjustment Board – Value Petition; Form DR-485WCN, Value Adjustment Board – Clerk’s Notice; Form DR-485WI, Value Adjustment Board – Withdrawal of Petition; Form DR-485XC, Decision of the Value Adjustment Board – Exemption, Classification, Assessment Difference Transfer, Change of Ownership or Control, or Qualifying Improvement Petition. The statutory changes also will result in the promulgation of the following new forms: Form DR-486A, Written Authorization for Representation Before the Value Adjustment Board; and Form DR-486POA, Power of Attorney for Representation Before the Value Adjustment Board. The effect of repealing DR-455 is removing a form that is now statutorily excluded. Currently property appraisers do not assess for renewable energy source devices per s. 193.624, F.S. Rule text and proposed draft forms are on the Department’s website at: http://dor.myflorida.com/dor/property/legislation/rules/.