31554699, 12D-9.005 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 31554699

Notice of Rule Development

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-9.005	Duties of the Board
12D-9.015	Petition; Form and Filing Fee
12D-9.024	Procedures for Commencement of a Hearing

PURPOSE:

Section 194.032, F.S., amended by section 11 of Chapter 2026-239, L.O.F., provides for value adjustment boards (VAB) to meet to hear appeals relating to timeliness of filed tax returns. The purpose of the draft amendment to Rule 12D-9.005, F.A.C., is to add the requirement for the VAB to hear appeals on timely filing of tax returns. The purpose of the draft amendment to Rule 12D-9.015, F.A.C., is to incorporate new form DR-486RMT by reference, providing petitioners with the option to request a remote hearing. The purpose of the draft amendments to Rule 12D-9.024, F.A.C., is to provide information on the hearing process in considering determinations on timeliness of filing tax returns.

SUBJECT:

Proposed changes to implement statutory changes regarding 2026 legislation changes to the VAB process.

RULEMAKING AUTHORITY:

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

LAW:

192.0105, 193.155, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.037, 195.022, 196.151, 197.2425, 197.319 FS.

PRINT PUBLISH DATE:

10/29/2026 Vol. 52/211

RELATED STATUTES
AND LAWS:

194.011(5), 194.034(1), 195.027(1), FS., 192.0105, 193.155, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.037, 195.022, 196.151, 197.2425, 197.319 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-9.005&PDate=10/29/2026&Section=1

REFERENCE MATERIALS:

No reference(s).

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