Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-9 - REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS › Part I - TAXPAYER RIGHTS, INFORMAL CONFERENCE PROCEDURES, DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD; APPOINTMENT OF THE CLERK; APPOINTMENT OF LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL MAGISTRATES › Section 12D-9.001 - Taxpayer Rights in Value Adjustment Board Proceedings

Current through Reg. 50, No. 138; July 16, 2024
(1) Taxpayers are granted specific rights by
				  Florida law concerning value adjustment board procedures.
(2) These rights include:
(a) The right to be notified of the
				  assessment of each taxable item of property in accordance with the notice
				  provisions set out in Florida Statutes for notices of proposed property
				  taxes;
(b) The right to request an
				  informal conference with the property appraiser regarding the correctness of
				  the assessment or to petition for administrative or judicial review of property
				  assessments. An informal conference with the property appraiser is not a
				  prerequisite to filing a petition for administrative review or an action for
				  judicial review;
(c) The right to
				  file a petition on a form provided by the county that is substantially the same
				  as the form prescribed by the department or to file a petition on the form
				  provided by the department for this purpose;
(d) The right to state on the petition the
				  approximate time anticipated by the taxpayer to present and argue his or her
				  petition before the board;
(e) The
				  right to authorize another person to file a board petition on the taxpayer's
				  property assessment;
(f) The right,
				  regardless of whether the petitioner initiates the evidence exchange, to
				  receive from the property appraiser a copy of the current property record card
				  containing information relevant to the computation of the current assessment,
				  with confidential information redacted. This includes the right to receive such
				  property record card when the property appraiser receives the petition from the
				  board clerk, at which time the property appraiser will either send the property
				  record card to the petitioner or notify the petitioner how to obtain it
				  online;
(g) The right to be sent
				  prior notice of the date for the hearing of the taxpayer's petition by the
				  value adjustment board and the right to the hearing within a reasonable time of
				  the scheduled hearing;
(h) The
				  right to reschedule a hearing a single time for good cause, as described in
				  this chapter;
(i) The right to be
				  notified of the date of certification of the county's tax rolls;
(j) The right to represent himself or herself
				  or to be represented by another person who is authorized by the taxpayer to
				  represent the taxpayer before the board;
(k) The right, in counties that use special
				  magistrates, to a hearing conducted by a qualified special magistrate appointed
				  and scheduled for hearings in a manner in which the board, board attorney, and
				  board clerk do not consider any assessment reductions recommended by any
				  special magistrate in the current year or in any previous year;
(l) The right to have evidence presented and
				  considered at a public hearing or at a time when the petitioner has been given
				  reasonable notice;
(m) The right to
				  have witnesses sworn and to cross-examine the witnesses;
(n) The right to be issued a timely written
				  decision within 20 calendar days of the last day the board is in session
				  pursuant to Section 194.034, F.S., by the value
				  adjustment board containing findings of fact and conclusions of law and reasons
				  for upholding or overturning the determination of the property appraiser or tax
				  collector;
(o) The right to
				  advertised notice of all board actions, including appropriate narrative and
				  column descriptions, in brief and nontechnical language;
(p) The right to bring an action in circuit
				  court to appeal a value adjustment board valuation decision or decision to
				  disapprove a classification, exemption, portability assessment difference
				  transfer, or to deny a tax deferral or to impose a tax penalty;
(q) The right to have federal tax
				  information, ad valorem tax returns, social security numbers, all financial
				  records produced by the taxpayer and other confidential taxpayer information,
				  kept confidential; and,
(r) The
				  right to limiting the property appraiser's access to a taxpayer's records to
				  only those instances in which it is determined that such records are necessary
				  to determine either the classification or the value of taxable non-homestead
				  property.