Ref-01778 DR-486DP

Description:

Form Title: Petition to the Value Adjustment Board - Tax Deferral or Penalties - Request for Hearing

Related Rules

• 12D-16.002 Index to Forms

Related Notices

• 17285417.The purpose of the proposed amendments to Rule 12D-16.002, F.A.C., is to adopt forms to implement legislative changes resulting from Chapter 2015-115, L.O.F., which amended Sections 194.011 and 194.013, F.S. Owners of multiple tangible personal property accounts may now file a single joint petition with a value adjustment board if the property appraiser determines the accounts are substantially similar. The effect of these proposed amendments include an updated Form DR-486, Petition the Value Adjustment Board Request for Hearing, which includes a statutory reference to the new paragraph of s. 194.011(3), F.S., which allows a single joint petition for multiple tangible personal property accounts and updates the checkbox for requesting a property record card. Form DR486-PORT will be amended to correct a statutory citation as a result of the added statute paragraph addressing multiple tangible personal property accounts. These two forms and Form DR-486DP have a statutory reference to update in the certification area to reflect paragraph (h) in s. 194.011(3), F.S. The effect of this proposed amended rule will update forms value adjustment board petitioners use to file for a VAB hearing and clerks of court review to schedule hearings. These proposed draft forms are posted on the Department’s website at http://dor.myflorida.com/dor/property/legislation/rules/.