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Petition To The Value Adjustment Board Request For Hearing Form. This is a Florida form and can be use in Department Of Revenue Statewide.
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DR-486 R. Rule 12D-16.002 F.A.C. Eff. PETITION TO THE VALUE ADJUSTMENT BOARD REQUEST FOR HEARING Section 194.011, Florida Statutes You have the right to an informal conference with the property appraiser. This conference is not required and does not change your filing due date. You can present facts that support your claim and the property appraiser can present facts that support the correctness of the assessment. To request a conference, contact your county property appraiser. For portability of homest ead assessment difference, use F orm DR - 486PORT. For deferral or penalties, use DR - 486DP . COMPLETED BY CLERK O F THE V ALUE ADJUSTMENT BO ARD (VAB) Petition # County Tax year 20 Date received COMPLETED BY THE PET ITIONER PART 1. Taxpayer Information Taxpayer name Representative Mailing address for notices Parcel ID and physical address or TPP account # Phone Email The standard way to receive information is by US mail. If possible, I prefer to recei ve information by email fax. I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any documents that support my statement. I will not attend the he a ring but would like my evidence considered. ( In this instance only, you must submit duplicate copies of your evidence to the value adjustment board clerk. Florida law allows the property appraiser to cross examine or object to your evidence. The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present. ) Type of Property Commercial Res. 1 - 4 units Res. 5+ units Industrial and miscellaneous Agricultural or classified use High - water recharge Vacant lots and acreage Historic, commercial or nonprofit Business machinery, equipment PART 2. Reason for Petition Check one. If more than one, file a separate petition. Real property value Denial of classification Parent/grandparent reduction Property was not substantially complete on January 1 Tangible personal property value (You must have timely filed a return required by s.193.052. (s.194.034, F.S.)) Denial of exemption Select or e nter type: Denial for late filing of exemption or classification (Include a date-stamped copy of application.) Qualifying improvement (s. 193.1555(5), F.S.) or change of ownership or control (s. 193.155(3), 193.1554(5), or 193.1555(5), F.S.) Check here if this is a joint petition. Attach a list of parcels or accounts with the they are substantially similar. ( s . 194.011(3)(e) , (f), and (g), F.S.) Enter the time (in minutes) you think you need to present your case. Most hearings take 15 minutes. The VAB is not bound by the requested time. For single joint petitions for multiple parcels or accounts , provide the time needed for the entire group. M y witnesses or I will not be available to attend on specific dates . I have attached a list of dates. You have the right to exchange evidence with the property appraiser. To initiate the exchan ge, you must submit your evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the property appraiser's evidence. At the hearing, you have the right to have witnesses sworn. You have the right, regardless of whether you initiate the evidence exchange, to receive from the property appraiser a copy of your property record card containing information relevant to the computation of your current assessment, with confidential information redacted. When the property appraiser receives the petition, he or she will either send the property record card to you or notify you how to obtain it online. Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and accepted it , they will assign a number, send you a confirmation, and give a copy to the property appraiser. Unless the person filing the petition is completing part 4, the taxpayer must sign the petition in part 3 . Alternatively, power of attorney must accompany the petition at the time of filing with the signature of the person filing the petition in part 5 (s. 194.011(3), F.S.). Please complete one of the signatures below. American LegalNet, Inc. www.FormsWorkFlow.com DR - 486 R. Page 2 PART 3. Taxpayer Signature Complete part 3 if you are representing yourself or if you are authorizing a representative listed in part 5 to represent you without attaching a completed power of attorney or authorization for representation to this form. Written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. I authorize the person I appoint in part 5 to have access to any confidential information related to this petition. Under penalties of perjury, I declare that I am the owner of the property descr ibed in this petition and that I have read this petition and the facts stated in it are true. Signature, taxpayer Print name Date PART 4. Employee, Attorney, or Licensed Professional Signature representatives. I am (check any box that applies): An employee of (taxpayer or an affiliated entity) . A Florida Bar licensed attorney (Florida Bar number ). A Florida real estate appraiser licensed under Chapter 475, Florida Statutes (license number ). A Florida real estate broker licensed under Chapter 475, Florida Statutes (license number ). A Florida certified public accountant licensed under Chapter 473, Florida Statutes (license number ). I understand that written authorization from the taxpayer is required for access to confidential information from the propert y appraiser or tax collector. that I representative for purposes of filing this petition and of becoming an agent for service of proce ss under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representative Print name Date PART 5. Unlicensed Representative Signature Complete part 5 if you are an authorized representative not listed in part 4 above. I am a compensated representative not acting as one of the licensed representatives or employees listed in part 4 above AND (check one) Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709, F.S., executed with the the t I am an uncompensated representative filing this petition AND (check one) I understa nd that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. representative for purposes of filing th is petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representative Print name Date American LegalNet, Inc. www.FormsWorkFlow.com DR-486 R. 04/18 Page 3 INFORMATION FOR THE TAXPAYER Keep this information for your files. Do not return this page to the VAB clerk. Informal Conference with Property Appraiser You have the right to an informal conference with the property appraiser. This conference is not required and does not change your filing due date. You can present facts that support your claim and the property appraiser can present facts that support the assessment. To request a conference, contact your county property appraiser. PART 1. Taxpayer Information If you will not attend the hearing but would like your evidence considered, you must submit two copies of your evidence to the VAB clerk before the hearing. The property appraiser may respond or object to your evidence. The ruling will occur under the same statutory guidelines as if you were present. The information in this section will be used by the VAB clerk to contact you regarding this petition. PART 2. Petition Information and Hearing P rovide the time you think you will need on page 1. The VAB is not bound by the requested time. Exchange of Evidence Rule 12D - 9.020(1)(a) - (c), F.A.C.: (1)(a)1. At least 15 days before a petition hearing, the peti tioner shall provide to the property appraiser a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented at the hearing. 2.