Florida Drafts VAB Rules on Tax Return Timeliness, Workshop November 12, 2026 if Requested

The Florida Department of Revenue published notices of rule development on October 29, 2026, for proposed changes to value adjustment board Rules 12D-9.005, 12D-9.015 and 12D-9.024 and to forms Rule 12D-16.002. A rule development workshop will be held November 12, 2026, at 10:00 a.m. in Tallahassee if requested in writing and not deemed unnecessary by the agency head. The Department's tentative agenda sets a November 10, 2026 deadline for requests.

The changes are at the rule development stage. Only preliminary draft text has been published, and nothing in it has taken effect.

Hearings on Whether Tax Returns Were Timely Filed

Section 194.032, Florida Statutes, as amended by section 11 of Chapter 2026-239, Laws of Florida, now lists hearing appeals relating to the timely filing of tax returns among the purposes for which a value adjustment board meets. A separate provision, section 194.034(1)(j), states that an assessment may not be contested unless a required return under section 193.052 was timely filed.

The draft amendment to Rule 12D-9.005 would add these appeals to the board's list of duties. A draft amendment to Rule 12D-9.024 would set out how these hearings work.

Under that draft, a determination that a tax return was not timely would be heard before any hearing on the assessment. If the property appraiser raises untimeliness at an assessment hearing, the petitioner would not need to have checked the box on the petition to be heard on that issue.

The property appraiser would present evidence first in support of the untimeliness determination, and the petitioner could then present evidence of timeliness. If the board or special magistrate finds the return was timely, it would produce findings of fact, conclusions of law and reasons for overturning the property appraiser's determination.

If the return was required and not timely filed, the decision's conclusions of law would state that the petitioner cannot challenge the assessment and that the assessment is upheld. When an attorney special magistrate finds a return timely, the draft would require the value hearing to be held by a special magistrate appointed to hear tangible personal property valuation issues.

New Remote Hearing Request Form DR-486RMT

The draft amendment to Rule 12D-9.015 would adopt Form DR-486RMT, an attachment page to the Form DR-486 petition series for requesting a hearing using electronic or other communication equipment. The attachment would be included only in counties that have not opted out of providing remote hearings.

On the draft form, a petitioner could check a box to request a remote hearing when filing the petition. A petitioner who does not check the box could still send a written request later, as long as it is received at least 10 days before the scheduled hearing.

The draft form states that a petitioner requesting a remote hearing must still exchange evidence with the property appraiser at least 15 days before the hearing and upload evidence to the board by 9:00 a.m. at least two workdays that are not holidays before the hearing. The form would supplement remote hearing rules that took effect November 2, 2026.

New and Updated Board Decision Forms

The draft amendment to Rule 12D-16.002 would create two forms and update four others. New Form DR-485DP would give petitioners the board's decision on a tax deferral petition, and the draft form cites section 197.2425 for the right to file a lawsuit in circuit court after a final decision.

Forms DR-485V, DR-485WI and DR-485XC would be updated with revised statute citations on a petitioner's right to file a lawsuit in circuit court to further contest a board decision.

Form DR-486, the hearing petition, would gain a checkbox for petitions related to the timely filing of tax returns.

Workshop Details and Draft Text

If requested, the workshop will take place in Room 1220, Building 1, of the Capital Circle Office Complex at 2450 Shumard Oak Boulevard in Tallahassee. The tentative agenda lists a staff presentation followed by public comments.

The preliminary draft text and draft forms are posted on the Department's rules website. The contact for the rule development is Anthony Jackson, Jr., of the Property Tax Oversight Program.

The notices do not set an effective date for any of the changes.