30614963, 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: 30614963

Notice of Proposed Rule

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-9.014	Prehearing Checklist
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:

The purpose of the proposed amendments is to implement statutory changes regarding hearings conducted by value adjustment boards provided in Chapter 2025-208, L.O.F.

SUMMARY:

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 proposed amendments to Rules 12D-9.020 and 12D-9.025, F.A.C., update the exchange of evidence process. 
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 proposed amendments to Rule 12D-9.001, F.A.C., 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 proposed amendment to Rule 12D-9.014, F.A.C., incorporates, into the prehearing checklist, a provision for the VAB to ensure sufficiency of electronic equipment for hearings and for counties to opt out if their population is less than 75,000. The proposed amendment to Rule 12D-9.019, F.A.C., incorporates, into the notice of hearing, the provision for the VAB to ensure sufficiency of electronic equipment for hearings and for counties to opt out if their population is less than 75,000. The proposed amendment to Rule 12D-9.026, F.A.C., incorporates criteria for VAB hearings requested and conducted by electronic media and updates the rule title to reflect new requirements.
Additional proposed amendments 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.

RULEMAKING AUTHORITY:

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

LAW:

192.0105, 193.074, 193.092, 194.011, 194.013, 194.015, 194.032

PRINT PUBLISH DATE:

3/10/2026 Vol. 52/47

COMMENTS:

From 3/10/2026 To 3/31/2026 (21 Days)

REFERENCE MATERIALS:

No reference(s).

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