Value Adjustment Board Petition (DR-486)

VAB Petition (DR-486) (R.12/25)
Instructions

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 homestead assessment difference, use the Petition to the Value Adjustment Board - Transfer of Homestead Assessment Difference - Request for Hearing Form (DR-486PORT). For deferral or penalties, use the Petition to the Value Adjustment Board - Tax Deferral or Penalties - Request for Hearing Form (DR-486DP). Forms are incorporated, by reference, in Rule 12D-16.002, Florida Administrative Code.

PART 1. TAXPAYER INFORMATION

Taxpayer's Name
If not applicable, enter N/A.
Taxpayer's Phone Number
Email for notices
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Please enter Parcel ID
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If not applicable, enter N/A.
Preferred Delivery Method

The standard way to receive information is by US mail. If possible, I prefer to receive information by email.

Leave unchecked to receive information by US mail instead.
Good Cause Late File *

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.

If yes, attach supporting documents in Part 6 below.
Evidence in Petitioner’s Absence *

I will not attend the hearing 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.)

IMPORTANT PROCEDURES FOR EVIDENCE EXCHANGE are effective September 1, 2025. See in the last section, Petition Information and Hearing. You have the right 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.

PART 2. REASON FOR PETITION

Check one. If more than one, file a separate petition.

Reason for Petition *
If "Denial for late filing of exemption or classification" is selected, attach supporting documents in Part 6 below.
Joint Petition Declaration*

Check here if this is a joint petition. Attach a list of units, parcels, or accounts with the property appraiser's determination that they are substantially similar. (s. 194.011(3)(e), (f), and (g), F.S.)

If yes, attach supporting documents in Part 6 below.
Unavailable Dates for Hearing*

My witnesses or I will not be available to attend on specific dates. I have attached a list of dates.

If yes, attach supporting documents in Part 6 below.

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, the taxpayer's written authorization or 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.

Part 4 is currently active.

Only one signature section can be used per petition. Clear Part 4 to sign here as the taxpayer instead.

PART 3. TAXPAYER SIGNATURE

Complete part 3 if you are representing yourself.

Authorization and Declaration

I am the taxpayer representing myself.

Under penalties of perjury, I declare that I am the owner of the property described in this petition and that I have read this petition and the facts stated in it are true.

Enter your full name to enable signing.
Click the Sign button to apply your electronic signature.

Part 3 (Taxpayer Signature) is currently active.

Only one signature section can be used per petition. Clear Part 3 if you are a licensed representative filing on the taxpayer’s behalf.

PART 4. EMPLOYEE, ATTORNEY, or LICENSED PROFESSIONAL SIGNATURE

Complete part 4 if you are the taxpayer’s or an affiliated entity’s employee or you are one of the following licensed representatives.

I am (check any box that applies):

I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector.

Under penalties of perjury, I certify that I have authorization to file this petition on the taxpayer’s behalf, and I declare that I am the owner’s authorized representative for purposes of filing this 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.

Representative Signature

Enter your name and click Sign to complete your electronic signature below.

Part 3 (Taxpayer Signature) is currently active.

Only one signature section can be used per petition. Clear Part 3 to use this section instead.

PART 5. UNLICENSED REPRESENTATIVE SIGNATURE (CHOOSE 1 OPTION)

Complete part 5 if you are an unlicensed representative filing on behalf of the taxpayer.

Select One Option:

I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector.

Under penalties of perjury, I declare that I am the owner’s authorized representative for purposes of filing this 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.

Representative Signature

Enter your name and click Sign to complete your electronic signature below.

PART 6. ADDITIONAL SUPPORTING DOCUMENTS

Upload any additional supporting documents relevant to your petition. This section is optional. You may upload multiple files at once.

Examples (only if applicable): Good Cause Late File Documentation, denial letter from the Property Appraiser’s Office, DOR Form DR-486MU for joint petitions, list of unavailable dates, and any other documents that support your statement.

Drag & drop files here

— or —

PDF DOC DOCX JPG PNG Max 25 MB per file • Multiple files supported

INFORMATION FOR THE TAXPAYER

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

Provide the time you think you will need on page 1. The VAB is not bound by the requested time. The petitioner has the right to receive a copy of the current property record card from the property appraiser as described in s. 194.032(2)(a), F.S. At the hearing, you have the right to have witnesses sworn.

Exchange of Evidence Requirements Effective September 1, 2025

Legislation effective September 1, 2025 makes it mandatory for the property appraiser to provide the property appraiser's evidence to the petitioner at least 15 days before the hearing. Florida Statutes now require both the petitioner and the property appraiser to provide their evidence to each other, without any preconditions.

Petitioners MUST submit, to the property appraiser, the petitioner's 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. This includes documents to be used as evidence that the property appraiser specifically requested in writing from the petitioner.

Due to the new statutory provisions effective September 1, 2025, any inconsistent provisions in Rules 12D-9.020 and 12D-9.025, Florida Administrative Code, will NOT be effective on September 1, 2025, and thereafter.

To calculate the fifteen (15) days, use calendar days and do not include the day of the hearing in the calculation, and count backwards from the day of the hearing, using the calendar day before the hearing day as day 1. The last day of the fifteen (15) day period is included unless it is a Saturday, Sunday, or legal holiday, in which event the period runs until the end of the next previous day that is neither a Saturday, Sunday, or legal holiday.

Additional Information

Required Partial Payment of Taxes (Section 194.014, F.S.)

You are required to make a partial payment of taxes if you have a VAB petition pending on or after the payment delinquency date (normally April 1, following the assessment year under review). If the required partial payment is not made before the delinquency date, the VAB will deny your petition. The last day to make a partial payment before the delinquency date is generally March 31. Review your tax bill or contact your tax collector to determine your delinquency date.

You should be aware that even if a special magistrate's recommended decision has been issued, a partial payment is still required before the delinquency date. A special magistrate's recommended decision is not a final decision of the VAB. A partial payment is not required only if the VAB makes a final decision on your petition before April 1.

The payment amount depends on the type of petition filed on the property. The partial payment requirements are summarized below.

Value Appeals: For petitions on the value of property and portability, the payment must include:

  • All of the non-ad valorem assessments, and
  • A partial payment of at least 75 percent of the ad valorem taxes,
  • Less applicable discounts under s. 197.162, F.S.

Other Assessment Appeals: For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment must include:

  • All of the non-ad valorem assessments, and
  • The amount of the ad valorem taxes the taxpayer admits in good faith to owe,
  • Less applicable discounts under s. 197.162, F.S.