30196214, 12D-9.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 30196214

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

Requirements For Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure For Hearings Before Value Adjustment Boards

Overview

RULE:

12D-9.001	Taxpayer Rights in Value Adjustment Board Proceedings
12D-9.013	Organizational Meeting of the Value Adjustment Board
12D-9.014	Prehearing Checklist
12D-9.015	Petition; Form and Filing Fee
12D-9.019	Scheduling and Notice of a Hearing
12D-9.020	Exchange of Evidence
12D-9.025	Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses
12D-9.026	Procedures for Conducting a Hearing by Electronic Media

PURPOSE:

Section 194.011, F.S., as amended by section 7 of Chapter 2025-208, L.O.F., requires the property appraiser to provide evidence to a value adjustment board (VAB) petitioner at least 15 days before the hearing and removes the requirement that the petitioner must provide a written request to the property appraiser for their evidence. The purpose of the draft amendments to Rules 12D-9.020 and 12D-9.025, F.A.C., is to update the exchange of evidence process. 
Section 194.013, F.S., as amended by section 8 of Chapter 2025-208, L.O.F., increased the maximum filing fee that may be required for VAB petitions. The purpose of the draft amendments to Rules 12D-9.013 and 12D-9.015, F.A.C., is to reflect the increase in the petition filing fee. 
Section 194.032, F.S., as amended by section 10 of Chapter 2025-208, L.O.F., provides for availability of remote hearings using electronic equipment, and the taxpayer’s right to be notified of such right to remote hearings using electronic equipment. The purpose of the draft amendments to Rule 12D-9.001, F.A.C., is to add to the list of taxpayer rights, the availability of remote hearings using electronic equipment, and the right to be notified of such right to remote hearings using electronic equipment. The purpose of the draft amendment to Rule 12D-9.013, F.A.C., is to add a provision for the VAB to ensure sufficiency of electronic equipment for remote hearings and for counties to opt out if their population is less than 75,000. The purpose of the draft amendment to Rule 12D-9.014, F.A.C., is to incorporate, into the prehearing checklist, a provision for the VAB to ensure sufficiency of electronic equipment for remote hearings and for counties to opt out if their population is less than 75,000. The purpose of the draft amendment to Rule 12D-9.015, F.A.C., is to incorporate the permitted increase in the filing fee to $50 from $15. The purpose of the draft amendment to Rule 12D-9.019, F.A.C., is to incorporate, into the scheduling and notice process, and notice of hearing, the provision for the VAB to provide petitioners access to hearings using electronic equipment and for counties to opt out if their population is less than 75,000. The purpose of the draft amendment to Rule 12D-9.020, F.A.C., is to incorporate the amendments to the evidence exchange provided in section 194.011, F.S. Additional changes to Rule 12D-9.025, F.A.C., provide additional instructions to the VAB and special magistrate when revising a petition to increase or decrease the just value. The purpose of the draft amendment to Rule 12D-9.026, F.A.C., is to incorporate criteria for VAB hearings requested and conducted by electronic media and to update the rule title to reflect new requirements.

SUBJECT:

Proposed changes to implement statutory changes regarding hearings conducted by value adjustment boards provided in Chapter 2025-208, L.O.F.

RULEMAKING AUTHORITY:

194.011(5), 194.034(1), 195.027(1) FS.

LAW:

193.092, 193.155, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022, 196.151, 197.2425, 213.05, 286.011, 286.0105 FS.

PRINT PUBLISH DATE:

11/6/2025 Vol. 51/217

RELATED STATUTES
AND LAWS:

194.011(5), 194.034(1), 195.027(1) FS., 193.092, 193.155, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022, 196.151, 197.2425, 213.05, 286.011, 286.0105 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12D-9.001&PDate=11/6/2025&Section=1

REFERENCE MATERIALS:

No reference(s).

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