31432576, 12D-9.009 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 31432576

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-9.009	Role of Legal Counsel to the Board
12D-9.013	Organizational Meeting of the Value Adjustment Board
12D-9.015	Petition; Form and Filing Fee

PURPOSE:

The purpose of the proposed amendments is to align with changes to section 194.032, F.S., as amended in section 10 of Chapter 2025-208, L.O.F, and to update the method of providing contact information for the value adjustment board legal counsel to the Department.

SUMMARY:

The proposed amendments to Rule 12D-9.009, F.A.C., updates the method for value adjustment board counsel to provide contact information to the Department, eliminating facsimile (FAX) as an included method. The proposed amendments to Rule 12D-9.013, F.A.C., eliminate provisions that the Department has determined to be unnecessary. The amendment also implements section 10 of Chapter 2025-208, L.O.F., and adds the provision for the VAB to ensure sufficiency of electronic equipment for hearings using electronic means hearings, and for counties to opt out of such hearings if their population is less than 75,000. The proposed amendment to Rule 12D-9.015, F.A.C., eliminates provisions that the Department has determined to be unnecessary.

RULEMAKING AUTHORITY:

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

LAW:

193.155, 194.011, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022, 196.151, 196.193, 197.2425, 286.0105, 286.011 FS.

PRINT PUBLISH DATE:

9/30/2026 Vol. 52/190

COMMENTS:

From 9/30/2026 To 10/21/2026 (21 Days)

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.