Which DR-486 form do I use to petition the Florida Value Adjustment Board?
Which DR-486 form do I use to petition the Florida Value Adjustment Board?
Use Form DR-486 to petition a value or exemption denial; DR-486PORT for a denied portability transfer, DR-486MU to attach multiple parcels, and DR-485WI to withdraw a petition — all from the Florida Department of Revenue.
Florida's Value Adjustment Board (VAB) petitions use a standardized DR-486 form family prescribed by the Department of Revenue. Pick the right one for what you are contesting; all are available on the DOR Property Tax Forms page.
- Form DR-486 — Petition to the Value Adjustment Board (Request for Hearing). The main form. Use it to challenge your just/assessed value, or to appeal a denial of an exemption or classification (including a homestead denial). One petition per parcel unless you attach the multi-parcel form.
- Form DR-486PORT — Transfer of Homestead Assessment Difference (portability). Use this when the property appraiser denies or miscalculates your Save Our Homes portability transfer to a new homestead.
- Form DR-486MU — Attachment for multiple/contiguous parcels. File alongside a DR-486 when one petition covers several parcels or accounts.
- Form DR-485WI — Withdrawal of Petition. File this if you settle with the property appraiser or decide not to proceed, so the clerk removes you from the hearing calendar.
How to complete it. Identify the parcel and the value or determination you are contesting, state your opinion of value or the basis for the exemption, and indicate whether you (or an authorized agent) will represent the case. If a representative who is not a licensed professional files for you, the petition must be accompanied by your written authorization at filing.
Where it goes. File with the clerk of the VAB (Clerk of the Circuit Court) for your county, with the $15-per-parcel fee under Fla. Stat. §194.013, on or before the 25-day deadline in §194.011(3)(d). Most large counties accept the DR-486 through an online portal; check your county clerk's VAB page. The Department's PT-101 guide walks through the process step by step.