Florida property owners challenging an assessment or an exemption denial should review their hearing calendars. Updated Value Adjustment Board rules and forms took effect November 2, 2026, addressing evidence exchanges, hearing notices and remote participation.
For affordable housing owners, these procedures matter because a persuasive appeal often depends on detailed financial records and a clear explanation of the property's rent restrictions, subsidies and operating costs. Preparing that evidence early gives owners time to address weaknesses in the county's analysis.
The November 2 changes implement statutory requirements enacted earlier. Owners should not assume the underlying obligations began only when the revised rules and forms became effective.
Evidence must be exchanged before the hearing
Under section 194.011(4), Florida Statutes, both the petitioner and the property appraiser must provide their hearing evidence at least 15 days before the hearing. The exchange includes an evidence list, supporting documents and a summary of anticipated witness evidence.
The property appraiser must provide its evidence automatically. The owner no longer needs to submit a written request to trigger that obligation, although a written request can still help document the appeal. The appraiser's production must include the property record card.
If the property appraiser fails to comply timely with its statutory disclosure obligation, the statute requires the hearing to be rescheduled. Owners should document the deficiency and promptly raise it with the VAB clerk.
What affordable housing owners should examine
Receiving the county's evidence is an opportunity to test the assessment's assumptions.
Does the analysis accurately describe the property and its unit count? Does it account for the restrictions governing rents and occupancy? Are income, vacancy, expenses and capitalization assumptions supported? If the dispute concerns an exemption, does the evidence address the particular exemption claimed?
Owners should assemble the recorded restrictions, rent rolls, financial statements, subsidy agreements and other records needed to explain their position. The appropriate valuation and exemption analysis depends on the property and the governing law.
Remote hearings require separate planning
The revised hearing notice explains that eligible petitioners may request remote participation in writing at least 10 calendar days before the hearing. This right applies in counties with populations of 75,000 or more and in smaller counties that have not opted out.
The request should identify the petitioner, petition number, parcel number and response email, and go to the VAB email address on the hearing notice. Weekend and legal-holiday adjustments can move the deadline earlier.
For remote hearings, the revised notice also directs petitioners to upload evidence to the VAB by 9:00 a.m. at least two nonholiday workdays before the hearing. That submission is separate from the 15-day evidence exchange with the property appraiser.
Owners should confirm the clerk's instructions, access information and submission receipts well before the hearing.
What owners should do now
Review each pending appeal against its latest hearing notice. Calendar the evidence exchange, any remote-hearing request and the VAB upload as separate tasks. Use current Department of Revenue forms and retain proof of submission.
Lovett Property Tax Advisors helps affordable housing owners evaluate assessments and prepare property tax appeals. If you have a pending Florida appeal, contact us to review the evidence and procedural requirements for your property.
Sources Florida Department of Revenue, rule and form implementation: https://floridarevenue.com/rules/Pages/12D_0725.aspx
Florida Statutes, section 194.011: https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0194/Sections/0194.011.html
Form DR-481, revised November 2026: https://flrules.org/gateway/readRefFile.asp?filename=DR-481+eff+11-26.pdf&refId=19205
