The Florida
Department of Revenue is
currently holding public
hearings for the purpose
of revising Chapter
12D-9 Florida
Administrative Code
(FAC), which covers the
Value Adjustment Board
process for assessment
appeals and exemption
and classification
denials. Hearings
were held in October and
December; additional
hearings will be
scheduled and revisions
completed effective for
the 2010 tax year.
The revisions primarily
relate to statutory
changes made by the 2009
Legislature; however,
additional changes are
included. The VAB
process has grown
increasingly
complicated: the
revised 12D-9 Rule is
approximately 90 pages.
The primary statutory
change affecting appeals
of Agricultural
Classification denials
to the VAB was noted in
a previous article
(05/06/09). For
appeals of the denial of
Agricultural
Classification, no
presumption of
correctness exists for
either the property
appraiser or the
taxpayer, and the
challenging party is
responsible for the
preponderance of
evidence.
Additionally, the law
does not require a VAB
petitioner to provide a
value estimate.
Some VAB forms have
been deleted, revised,
or combined; and,
several new ones have
been developed.
Extensive revisions have
been made to the VAB
petition form (DR-486)
and the VAB hearing
notice form (DR-481).
Neither form in current
proposed version fully
advises petitioners of
the possibility, in
certain circumstances
with the evidence
exchange process,
evidence withheld and
presented at the hearing
may not be admissible.
The form previously
used for Agricultural
Classification denial
(DR-491) has been
deleted and combined
with DR-490, which
covers all exemptions
and classifications.
DR-491 had space for the
property appraiser to
provide the “reasons” a
property was denied the
Agricultural
Classification.
The current proposed
version of DR-490 has no
provision for specifying
the reason(s) for denial
of an Agricultural
Classification, stating
only: “...you did
not use the property for
the specific purpose.”
We requested at two
public hearings DR-490
be amended to require
the property appraiser
provide specific reasons
for an Agricultural
Classification denial.
