Florida Property Tax Appeal Rules Became Effective August 27, 2026

If you plan to challenge your property's assessed value or a denied exemption before your county's value adjustment board, the hearing rules have been updated. The Florida Department of Revenue amended Rule 12D-9.025 of the Florida Administrative Code and Rule 12D-9.001, and both changes took effect August 27, 2026. They carry out 2025 amendments to Florida's property tax hearing statutes. In plain terms, they set a firm 15-day deadline for evidence the property appraiser asks you for in writing, add your right to appear at the hearing remotely, and stop the board from setting a value above the property appraiser's own number when you ask for a reduction.

Who Is Affected

A value adjustment board (VAB) hears property tax appeals in each Florida county. These rules matter to you if:

• You own Florida real property and plan to petition the VAB to lower your assessed value

• You were denied a homestead exemption or another exemption, classification, or deferral and want the board to review the denial

• You represent taxpayers before the board as an attorney, licensed real estate appraiser, real estate broker, certified public accountant, employee, or authorized agent

• You serve as a property appraiser, board clerk, board attorney, or special magistrate

Timing still starts with the notice of proposed property taxes the property appraiser mails each year. Under section 194.011(3)(d), a petition on a valuation issue must be filed on or before the 25th day after that notice is mailed. A petition on the denial of an exemption, classification, or deferral is generally due on or before the 30th day after the denial notice is mailed.

Key Changes

A firm deadline for evidence the property appraiser requests. Florida law already said you may not present evidence that the property appraiser asked you for in writing, that you knew about, and that you withheld. Rule 12D-9.025(4)(f) now says that kind of evidence is timely only if you give it to the property appraiser no later than 15 days before the hearing. If you do not, you lose the ability to introduce it. Rebuttal evidence the property appraiser did not specifically ask for is still allowed.

The prior version of the rule was more forgiving. It said evidence handed over less than 15 days before the hearing could still count as timely if the board or special magistrate found it was provided a reasonable time before the hearing. Reasonableness was assumed if the property appraiser did not object. The old rule also let a special magistrate recess and, if needed, reschedule a hearing when a petitioner acting in good faith brought evidence the property appraiser needed time to investigate. The amended rule contains none of that language. The prior rule also stated that a petitioner could still present evidence without taking part in the evidence exchange, and that sentence was removed as well.

The property appraiser's evidence now comes to you without a request. Under section 194.011 of the Florida Statutes, as amended by Chapter 2025-208 effective September 1, 2025, the property appraiser must give you its evidence at least 15 days before the hearing. That package must include a list of the evidence, copies of all documents the board will consider, a summary of what witnesses will say, and the property record card. Before that change, the property appraiser had to provide its evidence no later than 7 days before the hearing, and only if you had already sent your own evidence and asked for theirs in writing. If the property appraiser misses the deadline, the hearing must be rescheduled. The amended rule keeps the related protection that a property appraiser may not present evidence it did not share with you, and the remedy is a rescheduled hearing so you have time to review it. Your own deadline to send your evidence to the property appraiser remains at least 15 days before the hearing.

A right to appear remotely. Rule 12D-9.001 now lists a new taxpayer right. You may appear at your hearing using electronic or other communication equipment if you make a written request at least 10 calendar days before the hearing date. This right applies in every county with a population of 75,000 or more, and in smaller counties that have not opted out. You also have the right to be told about this option on your notice of hearing. The right comes from section 194.032 of the Florida Statutes, effective January 1, 2026, which also requires you to submit evidence in a format that can be processed, viewed, printed, and archived, and keeps remote hearings open to the public.

Rule 12D-9.025(4)(c) was updated to match. The rule used to say that, for the board or special magistrate to review it, any evidence a party filed with the board clerk had to be brought to the hearing. The only exceptions were certain portability petitions and petitioners who chose not to attend but asked the board to consider their evidence. Now that requirement applies only to hearings other than remote hearings.

Limits on how far the board can move your value. Rule 12D-9.025 adds two new sentences. If you petition to decrease your property's just value, the board or special magistrate may not set a value above the value the property appraiser presented. If a petition asks to increase the just value, the board or special magistrate may not set a value below the property appraiser's presented value. The prior rule had neither sentence. The existing limits on surprise evidence still apply when you ask for a reduction. If the property appraiser wants to present newly discovered evidence that would raise your assessment, it must be limited to correcting a factual error in the property's physical features, a change in the property appraiser's judgment does not qualify, and you must receive a revised notice, a revised property record card, and a new hearing.

More changes are on the way. The Department also proposed changes to four related rules: 12D-9.014 (Prehearing Checklist), 12D-9.019 (Scheduling and Notice of a Hearing), 12D-9.020 (Exchange of Evidence), and 12D-9.026 (Procedures for Conducting a Hearing by Electronic Media). According to the Department's notice, they address the equipment boards must provide for remote hearings, the opt-out for counties under 75,000 people, the evidence exchange process, and the criteria for requesting and conducting remote hearings. The Department published changes to those proposals on August 3, 2026, and placed them on the Governor and Cabinet's September 29, 2026 meeting agenda for approval to file for final adoption. As of October 13, 2026, the Florida Administrative Code still shows the earlier versions of those four rules.

Practical Implications

Start with your hearing date and count backward. The board clerk must notify you of your hearing time at least 25 calendar days before the hearing. Your evidence is due to the property appraiser at least 15 days before the hearing, and a request to appear remotely must be made in writing at least 10 calendar days before it. Putting those dates on your calendar the day the notice arrives is the simplest way to protect your appeal.

If the property appraiser sends you a written request for specific information, treat the 15-day mark as a hard deadline. Under the amended rule, there is no longer language allowing late evidence to count as timely because it arrived a reasonable time before the hearing.

You should also expect the property appraiser's evidence, including the property record card, at least 15 days before your hearing without having to ask. If it does not arrive on time, the statute says the hearing must be rescheduled.

If you would rather appear from home or your office, put your request in writing and send it to the board clerk at least 10 calendar days ahead. Ask the clerk how the board wants evidence submitted for remote hearings, and keep your files in a format the board can view, print, and store. If your county has fewer than 75,000 residents, check whether the board has opted out, since the clerk must tell you promptly if it has.