Notice of Development of Rulemaking
Department: Department of Revenue
Division: Property Tax Oversight Program
Rule No.: 12D-16.002
Purpose: The purpose of the proposed amendments to Rule 12D-16.002, F.A.C. is to revise various value adjustment board forms to incorporate statutory changes enacted in Chapter 2016-128, L.O.F., and to amend the forms to integrate other minor changes like updating incorrect statutory references. The effect of these statutory changes will result in the removal of any parts of the forms which implement stricken statutory language (e.g. petitioner checking the appropriate box on the petition form to request a copy of the property record card), the addition of minor changes in terminology (e.g. replacing the term “agent” with the term “representative”), and the update of the forms to include new language (e.g. written authorization requirements to access taxpayer’s confidential information). The following forms will be amended: Form DR-481, Value Adjustment Board - Notice of Hearing; DR-486, Petition to Value Adjustment Board – Request for Hearing; DR-486DP, Petition to the Value Adjustment Board – Tax Deferral or Penalties – Request for Hearing; DR-486PORT, Petition to the Value Adjustment Board-Transfer of Homestead Assessment Difference - Request for Hearing; Form DR-485V, Decision of the Value Adjustment Board – Value Petition; Form DR-485WCN, Value Adjustment Board – Clerk’s Notice; Form DR-485WI, Value Adjustment Board – Withdrawal of Petition; Form DR-485XC, Decision of the Value Adjustment Board – Exemption, Classification, or Assessment Difference Transfer Petition. The statutory changes also will result in the promulgation of the following new forms: Form DR-486A, Written Authorization for Representation Before the Value Adjustment Board; and Form DR-486POA, Power of Attorney for Representation Before the Value Adjustment Board.
Rule text is posted on the Department’s website at: http://dor.myflorida.com/dor/property/legislation/ rules/
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