Florida Form DR-485-V is the Decision of the Value Adjustment Board – Value Petition, issued by the county Value Adjustment Board (VAB) clerk to memorialize the board’s final ruling on a property owner’s challenge to the property appraiser’s just value, classified use value, assessed value, or exemption-related valuation. It is the official, written decision required under section 194.034, Florida Statutes and Rule 12D-9.032, Florida Administrative Code, and it is the document the petitioner must have in hand before filing a circuit court appeal.
The form is filled out by the VAB clerk or special magistrate after the hearing closes, but the property owner who lost (or partially lost) needs to read every line to decide whether to pay, appeal, or move on. Getting one box wrong, like a missing finding of fact or a blank “admitted evidence” line, can void the decision and trigger a remand under Rule 12D-9.030, F.A.C.. According to the Florida Department of Revenue’s 2024 VAB Annual Report, Florida counties processed more than 89,000 VAB value petitions last cycle, and roughly 18% of those decisions were challenged or remanded for procedural defects in the written decision.
In this guide, you will learn:
- 📄 What every numbered box on DR-485-V means in plain English
- 🧾 How to fill in findings of fact and conclusions of law that survive appeal
- 🏠 Three full filled-out examples (homestead, commercial, portability)
- ⚖️ How to file, serve, and preserve the decision under Chapter 194
- 🚫 The 10 most common mistakes that get a DR-485-V remanded or voided
What the Form Is and Who Must File It
Florida Form DR-485-V is the written final decision issued by a county Value Adjustment Board for any petition that challenges value, classification, portability transfer, or an exemption denial that turns on value. The form is prescribed by the Florida Department of Revenue under its rule-making authority in Chapter 194, Part I, Florida Statutes, and counties must use the DOR-prescribed version with no substantive edits. The current revision is DR-485-V, R. 12/09, which remains the active form on the DOR forms library as of 2026.
The VAB clerk (a deputy of the county’s Clerk of the Circuit Court) is the official preparer, but in practice the special magistrate drafts the findings, conclusions, and decision lines, and the clerk transcribes and serves the final form. In small counties without magistrates, the VAB itself, made up of two county commissioners, one school board member, and two citizen members, signs the decision directly under section 194.015, F.S..
The taxpayer petitioner does not fill out DR-485-V, but they must read it. The decision tells them the final assessed value, whether they owe a refund or a deficiency under section 194.014, F.S., and the 60-day clock to appeal to circuit court under section 194.171, F.S.. Missing that 60-day window is jurisdictional and cannot be cured.
DR-485-V is not used for non-value matters. Petitions that challenge a denial of homestead, widow/widower, disability, or institutional exemption that does not depend on value use Form DR-485-XC, and tax deferral or tangible personal property classification denials use other DR-485 series forms. Mixing them up causes the decision to be unenforceable.
Before You Start: Documents and Information You Need
Before opening the blank DR-485-V, the clerk or magistrate should gather every piece of the hearing record. A missing item almost always shows up later as grounds for remand under Rule 12D-9.030, F.A.C.. Use the checklist below before writing a single line.
- The original DR-486 petition. This anchors the petition number, parcel ID, and relief requested. Without it, the decision cannot be matched to the right file.
- The property appraiser’s evidence package. This includes the DR-493 roll certification, comparable sales sheets, and the appraiser’s just value worksheet. The decision must list every exhibit admitted.
- The petitioner’s evidence list. Photographs, appraisals, income statements, or sworn testimony. The clerk must check each item against the Rule 12D-9.020, F.A.C. exchange-of-evidence log.
- The hearing audio or transcript. Required by section 194.034(2), F.S. for any decision later appealed. A missing recording can void the decision.
- The magistrate’s recommended decision. If a special magistrate heard the case, the recommended decision must be attached or referenced by date.
- The current tax roll values. The just value, assessed value, classified use value (if any), exempt value, and taxable value as of January 1 of the petition year.
- The petitioner’s good-faith payment proof. Under section 194.014, F.S., the petitioner must have paid at least 75% of ad valorem taxes (or 100% for non-ad valorem) by March 31; the clerk needs the tax collector’s receipt.
- The Uniform Policies and Procedures Manual (UPPM). The DOR UPPM controls how findings and conclusions must be written.
- The board members’ or magistrate’s signature block info. Printed names, titles, and the date of the final action vote.
- Mailing addresses for all parties. Petitioner or agent of record, property appraiser, tax collector, and DOR.
If any of the ten items above is missing, stop and rebuild the file. The form’s job is to memorialize the record, not to create one.
Where to Get the Form and How to Access It
The official PDF lives on the Florida Department of Revenue’s property tax forms library. Download the current DR-485-V form directly from the DOR site so you are sure you have the R. 12/09 revision. Counties may host a fillable version on their VAB clerk pages, but the DOR PDF is the controlling master.
Most counties also publish DR-485-V templates inside their VAB case management systems. For example, the Miami-Dade VAB portal auto-populates parcel data into the form, while the Broward VAB site issues the decision through its Axia case system. Hillsborough, Orange, and Palm Beach counties use similar e-filing portals tied to the Florida Court Clerks & Comptrollers VAB system.
The form must be printed on plain white paper, single-sided, with no shrinking or scaling. A scaled or two-sided print can confuse the recording stamp and trigger rejection by the property appraiser’s office when the new value is loaded onto the roll. Counties that issue the decision electronically must use a section 668.50, F.S. compliant electronic signature, and the PDF must be flattened so signatures cannot be altered.
Do not pull the form from third-party sites. Outdated copies still circulate online with the older R. 11/03 numbering, and using a non-current revision is grounds for the property appraiser to refuse to update the roll.
Step-by-Step: How to Fill Out DR-485-V Line by Line
The form is one page with a header block, a body of findings and conclusions, a value table, and a signature block. Work top to bottom and never skip a box, even if the answer feels obvious.
County Name (Top Header)
The header asks the clerk to name the Florida county whose VAB issued the decision. Type the full county name in all capital letters, with no abbreviations and no “County” suffix unless the form’s pre-printed text already includes it.
To answer it, look at the petition’s caption, copy the county name exactly, and confirm against the DOR county list. For example, Maria Lopez’s Miami-Dade homestead petition gets MIAMI-DADE typed into the header.
A nuance arises in Miami-Dade and DeSoto, which both start with “D-style” prefixes; the clerk must spell them with the hyphen for Miami-Dade and without one for DeSoto.
A common mistake is typing DADE alone for Miami-Dade. The county was renamed in 1997, and using the old name causes the decision to be flagged as facially defective when filed with the property appraiser.
A misconception is that the county on the form must match the petitioner’s mailing address. It does not. The county is always the county where the property sits, not where the owner lives.
The Value Adjustment Board Of … County, Florida (Caption)
This pre-printed line names the issuing tribunal. The clerk should not edit the printed text; only the county-name blank gets filled.
To fill it correctly, type the same county name used in the header, in the same format. Carlos Rivera’s Hillsborough commercial petition gets HILLSBOROUGH in the caption.
A nuance: if a petition was transferred between counties (rare, only for shared-boundary parcels), the caption shows the deciding VAB’s county, not the originating one.
A common mistake is leaving the caption blank because “the header already says it.” A blank caption breaks the chain of authority and gives an appellant easy grounds to challenge jurisdiction.
A misconception is that the caption can be replaced with the magistrate’s name. It cannot. The VAB, not the magistrate, holds decisional authority under section 194.015, F.S..
Petition Number
The petition number is the unique case identifier the VAB clerk assigned when the DR-486 was filed. Type it exactly as printed on the original petition, including any hyphens, dashes, or year suffix.
To answer it, pull the number from the petition’s docket sheet. Maria Lopez’s number might read 2025-0001432. Counties use formats like YYYY-NNNNN, VAB-YYYY-NNN, or Folio-suffix; never invent or shorten the format.
A nuance: consolidated petitions (multiple parcels for one owner) carry a lead number plus sub-numbers like 2025-0001432-A and -B. Each sub-petition needs its own DR-485-V if the relief differs by parcel.
A common mistake is transposing two digits. The property appraiser’s roll system uses petition numbers as the key field, so a transposition leaves the parcel locked at the original assessed value.
A misconception is that the petition number is the same as the parcel ID. They are different, and both must appear on the form.
Parcel ID
Parcel ID is the property appraiser’s unique folio or strap number for the property. Copy it from the appraiser’s notice of proposed property taxes (TRIM notice) or the DR-486 petition.
To answer it, format the number using the county’s standard punctuation. Miami-Dade uses 13 digits with hyphens like 01-4139-001-0010; Broward uses strap numbers like 5042 12 01 0030; rural counties may use a 30-character alphanumeric.
A nuance: condominiums have unit-level parcel IDs that include a hyphenated unit suffix. Make sure the suffix matches the unit on the deed, not the building’s master folio.
A common mistake is using the prior-year parcel ID when the appraiser re-platted the parcel. After re-platting, the new ID controls, and the old one returns a “parcel not found” error.
A misconception is that the parcel ID can be swapped for an address. It cannot. Florida law keys all assessment changes to the parcel ID under section 193.114, F.S..
Petitioner Name and Address
This block names the property owner or the agent of record who filed the petition. Type the petitioner’s name exactly as it appears on box 1 of the DR-486, including any “et ux,” “Trustee,” or business entity suffix.
To answer it, copy directly from the petition. Janet Whitman, Trustee of the Whitman Family Trust, is typed in full, not shortened to Janet Whitman.
A nuance: if the petitioner used an authorized DR-486A licensed agent, the agent’s name and address go on a separate “agent of record” line, but the petitioner’s name still controls the caption.
A common mistake is typing only the first-named owner on a jointly-titled property. If the deed lists both spouses, both names must appear, or the decision binds only the named spouse.
A misconception is that the petitioner’s address must be the property address. It is the mailing address on file with the appraiser, which can be a P.O. box, a CPA’s office, or an out-of-state address.
Property Appraiser Name
This line names the elected county property appraiser as the opposing party of record. Type the full legal name and the office title, in the format Pedro J. Garcia, Miami-Dade County Property Appraiser.
To answer it, look up the current appraiser on the DOR local officials directory. Confirm the spelling because elected officials change every four years.
A nuance: in counties with an interim appraiser (after death, resignation, or removal), use the interim’s name plus Acting before the title.
A common mistake is naming the deputy who actually appeared at the hearing. The deputy is staff; the elected appraiser is the legal party.
A misconception is that the property appraiser is the same as the tax collector. They are two different elected offices, and only the appraiser is a party to a value petition.
Findings of Fact
The findings of fact section is the heart of the decision. The magistrate or VAB must list each material fact established at the hearing, in numbered or bulleted form, with citations to the exhibits and testimony that support each fact.
To answer it, organize findings into: (1) property description, (2) appraiser’s evidence, (3) petitioner’s evidence, and (4) reconciliation. Carlos Rivera’s warehouse decision might read: “1. The subject is a 24,000 sq ft tilt-wall warehouse built in 2003. 2. The Property Appraiser’s just value is $4,200,000 supported by three sales (Exhibits PA-1, PA-2, PA-3). 3. The Petitioner’s MAI appraisal supports $3,650,000 (Exhibit P-1).”
A nuance: findings must be specific to the record, not generic. Boilerplate language like “the appraiser’s evidence is credible” without record citations violates Rule 12D-9.027, F.A.C..
A common mistake is omitting a finding on the presumption of correctness. Florida law gives the property appraiser a presumption under section 194.301, F.S., and the decision must explicitly say whether the petitioner overcame it.
A misconception is that findings of fact can incorporate the appraiser’s evidence package “by reference.” They cannot. The decision must restate the material facts on its face.
Conclusions of Law
The conclusions of law section ties the facts to the statute. Each conclusion is a short legal statement explaining how the law applies to the findings.
To answer it, cite the controlling statute and rule for each issue. Maria Lopez’s homestead portability decision might conclude: “The Petitioner met the burden under section 193.155(8), F.S., by proving prior homestead abandonment on or before January 1, 2024, and is entitled to a $112,000 portability transfer.”
A nuance: when the case turns on the eight just-value factors in section 193.011, F.S., the conclusions must address each factor that was disputed at the hearing, even briefly.
A common mistake is writing conclusions that read like findings (e.g., “the property is worth $3,800,000”). A conclusion must state a legal holding, not a number.
A misconception is that one-line conclusions are enough. Appellate courts, including in Mazourek v. Wal-Mart Stores, Inc., 831 So. 2d 85 (Fla. 2002), have remanded decisions whose conclusions failed to address every factor placed at issue.
Decision Block (Granted / Denied / Other Relief)
This is the operative paragraph that grants, denies, or modifies the relief requested. Check the correct box and write the relief in plain language.
To answer it, match the decision to what was actually voted. If the VAB lowered just value from $4,200,000 to $3,800,000, write: “The petition is GRANTED IN PART. Just value is reduced to $3,800,000.”
A nuance: a “granted in part” decision must state the new value precisely. A range or “approximately” entry is unenforceable on the tax roll.
A common mistake is checking Granted but failing to state the new value, leaving the roll keeper with no number to enter.
A misconception is that the decision block can defer the value to a later “supplemental order.” Under Rule 12D-9.032, F.A.C., the value must appear in the decision itself.
Value Table (Just Value, Classified Use Value, Assessed Value, Exempt Value, Taxable Value)
The form contains a four-column table comparing the appraiser’s pre-petition values, the petitioner’s requested values, and the VAB’s final values. Each row is one value type.
To answer it, fill every cell with a whole-dollar number, no commas if the form’s PDF restricts them, and no “$” symbols. Janet Whitman’s decision shows just value of $612,000, assessed value of $385,000 (Save Our Homes capped), exempt value of $50,000, and taxable value of $335,000.
A nuance: when the VAB does not change a particular value, the cell must repeat the appraiser’s number, not be left blank. A blank cell will be read as $0 by the roll software.
A common mistake is mixing up just value and assessed value. Just value is full market value; assessed value is just value minus Save Our Homes or 10% cap differentials under section 193.155, F.S..
A misconception is that classified use value applies to all properties. It applies only to agricultural, conservation, or historically-classified properties under sections 193.461 and 193.501, F.S..
Admitted Evidence Checklist
This block lists every exhibit admitted into the record. Each exhibit is identified by party, number, and short description.
To answer it, list each exhibit on its own line: PA-1: Comparable sales grid, 3 sales; P-1: MAI appraisal report dated 06/14/2025. The clerk should match the list against the hearing’s exhibit log.
A nuance: rejected or withdrawn exhibits do not appear on this list, but the findings should briefly note their exclusion.
A common mistake is listing exhibits the magistrate “considered for context” but did not formally admit. Only admitted exhibits go in this block, and listing inadmissible ones can void the decision.
A misconception is that the petitioner’s failure to submit evidence ends the case. Under section 194.301(2)(a), F.S., the appraiser still must affirmatively prove just value if the presumption is lost.
Signature Block (Chair, Magistrate, or Designee)
The signature line authenticates the decision. The VAB chair signs in board-decided cases; the special magistrate signs the recommended decision and the clerk certifies the final.
To answer it, print the signer’s full name, type the title (VAB Chair, Special Magistrate, Deputy Clerk), and enter the date of the final action in MM/DD/YYYY format.
A nuance: when the magistrate’s recommendation is adopted without modification by the VAB, both the magistrate’s signature and the chair’s adoption signature should appear, plus the date of the adoption meeting.
A common mistake is dating the decision from the hearing date instead of the adoption date. The 60-day appeal clock under section 194.171, F.S. runs from the date the decision is rendered, not the hearing date.
A misconception is that an electronic signature requires a notary. It does not, as long as it complies with section 668.50, F.S..
Certificate of Service
The bottom of the form certifies that the decision was mailed or transmitted to all parties. The clerk lists the names, addresses, and method of service.
To answer it, type “I HEREBY CERTIFY that a true copy of this Decision was served by U.S. mail (or e-mail with consent) to: [petitioner], [property appraiser], [tax collector], and the Department of Revenue, on [date].”
A nuance: the DOR copy is required for any decision that affects the roll, under Rule 12D-9.034, F.A.C..
A common mistake is forgetting the tax collector. The collector needs the decision to issue refunds or supplemental bills under section 197.182, F.S..
A misconception is that posting the decision on the county portal is enough. Under Florida law, actual service on the parties is required, not just publication.
Three Filled-Out Examples Using Real Scenarios
Three named filers walk through the decision below. Each table shows the most important fields and the entries that appear on the final DR-485-V.
Example 1: Maria Lopez – Homestead Over-Assessment in Miami-Dade
Maria challenged the appraiser’s $612,000 just value on her Coral Gables home, arguing comparable sales supported $540,000.
| Form Section | What Maria’s Decision Shows |
|---|---|
| County | MIAMI-DADE |
| Petition Number | 2025-0001432 |
| Parcel ID | 03-4108-013-0220 |
| Petitioner | Maria Lopez |
| Property Appraiser | Pedro J. Garcia, Miami-Dade County Property Appraiser |
| Findings of Fact | Three comparable sales (P-1 to P-3) within 0.4 miles; appraiser’s grid (PA-1) used non-arm’s-length sale. |
| Conclusions of Law | Petitioner overcame presumption under §194.301; just value reduced under §193.011 factors 1, 2, 8. |
| Decision | GRANTED IN PART. Just value reduced to $548,000. |
| Just Value | $548,000 |
| Assessed Value | $402,500 (SOH cap retained) |
| Signature | Hon. Raquel Regalado, VAB Chair, 11/14/2025 |
Example 2: Carlos Rivera – Commercial Warehouse in Hillsborough
Carlos owns a 24,000 sq ft tilt-wall warehouse and contested the appraiser’s $4,200,000 value with an MAI appraisal at $3,650,000.
| Form Section | What Carlos’s Decision Shows |
|---|---|
| County | HILLSBOROUGH |
| Petition Number | VAB-2025-00876 |
| Parcel ID | U-12-29-19-ZZZ-000001-00010.0 |
| Petitioner | Rivera Logistics, LLC |
| Property Appraiser | Bob “Coach” Henriquez, Hillsborough County Property Appraiser |
| Findings of Fact | Income approach (P-1) yielded $3,650,000; appraiser’s sales (PA-1) included a leased-fee transaction. |
| Conclusions of Law | Petitioner overcame §194.301 presumption; income approach controls under §193.011(7). |
| Decision | GRANTED IN PART. Just value reduced to $3,800,000. |
| Just Value | $3,800,000 |
| Assessed Value | $3,800,000 (no cap, non-homestead 10% cap not triggered) |
| Signature | Special Magistrate Susan Reilly, adopted by VAB 12/03/2025 |
Example 3: Janet Whitman – Save Our Homes Portability in Broward
Janet sold her Pompano Beach homestead and bought a Fort Lauderdale condo. The appraiser denied her $112,000 portability transfer; she petitioned.
| Form Section | What Janet’s Decision Shows |
|---|---|
| County | BROWARD |
| Petition Number | 2025-VAB-04412 |
| Parcel ID | 5042 12 AC 0290 |
| Petitioner | Janet Whitman, Trustee of the Whitman Family Trust |
| Property Appraiser | Marty Kiar, Broward County Property Appraiser |
| Findings of Fact | Prior homestead abandoned 11/30/2023 (P-1 deed); new homestead established 01/01/2024 (P-2 DR-501). |
| Conclusions of Law | Petitioner met §193.155(8) two-year window; portability transfer of $112,000 allowed. |
| Decision | GRANTED. Portability differential of $112,000 applied. |
| Just Value | $612,000 |
| Assessed Value | $385,000 (just value $612,000 – portability $112,000 – additional SOH growth) |
| Signature | VAB Chair Mark Bogen, 01/22/2026 |
How to File the Completed Form
After signature, the clerk must serve and record the decision through every channel the county uses. Each channel has its own steps, fees, and proof of filing.
By mail. The clerk sends a paper copy to the petitioner, property appraiser, tax collector, and DOR. There is no fee. Use USPS first-class mail with a certificate of mailing (PS Form 3817) as proof. Processing takes 3–5 business days; keep the certificate for at least four years.
By e-mail. If the petitioner consented on box 9 of the DR-486, the clerk transmits a flattened PDF. There is no fee. Save the sent-mail receipt and any read receipts. Service is complete on the date the email is sent under Florida Rule of General Practice and Judicial Administration 2.516.
Through the county VAB portal. Counties using Axia, OnBase, or the Florida Court Clerks VAB system upload the signed PDF; the system date-stamps service automatically. There is no fee. Download the system’s service report as proof.
In person. Petitioners or agents may pick up a signed copy at the clerk’s office. There is no fee. The pickup must be logged on a hand-delivery sheet that the recipient signs and dates.
To DOR. A copy of every value-changing decision goes to the DOR Property Tax Oversight Program. Counties typically batch-upload these monthly through the DOR’s secure portal; keep the upload confirmation as proof.
What Happens After You File
Once served, the decision triggers a chain of downstream actions. The property appraiser updates the assessment roll within 30 days under section 193.122, F.S.. The tax collector then issues a refund (if taxes were overpaid) or a supplemental bill (if value increased) under section 197.182, F.S..
The petitioner has 60 days from the date the decision is rendered to file a circuit court action under section 194.171, F.S.. The 60-day clock is jurisdictional, meaning the court loses power to hear the case if the deadline is missed by even one day, as confirmed in Markham v. Neptune Hollywood Beach Club, 527 So. 2d 814 (Fla. 1988).
The property appraiser also has 60 days to appeal under the same statute, though appraiser appeals are rare. If neither side appeals, the decision becomes final and binds the roll.
The DOR reviews the decision as part of its annual roll approval under section 195.097, F.S.. A pattern of defective decisions can trigger a special review of the entire county VAB.
Mistakes to Avoid When Filling Out the Form
- Leaving the petition number blank. The roll system cannot match the decision, and the parcel stays at the original value.
- Using the prior-year parcel ID. Re-platted parcels return a “not found” error, and the decision must be reissued.
- Writing boilerplate findings. Generic language without record citations violates Rule 12D-9.027, F.A.C. and is grounds for remand.
- Skipping the presumption-of-correctness finding. Without it, the appellate court cannot tell which side carried the burden.
- Confusing just value with assessed value. A swap puts the wrong number on the tax roll and can spark a refund the county does not owe.
- Leaving value-table cells blank. The roll software reads blanks as $0, zeroing out the property.
- Listing inadmissible exhibits as admitted. This taints the record and can void the decision.
- Forgetting to serve the tax collector. Refunds and supplemental bills cannot issue without service.
- Dating the decision from the hearing date. This shortens the 60-day appeal window and exposes the county to due process claims.
- Using an old revision of the form. Pre-R. 12/09 versions are not accepted by the property appraiser’s roll system.
- Skipping the DOR copy. DOR will flag the county on its next PTO compliance review.
Do’s and Don’ts
Do anchor every finding to a specific exhibit number, because the appellate court will not search the hearing record on its own.
Do type, never handwrite, the decision, since handwritten decisions are routinely challenged for legibility.
Do restate the appraiser’s value when the VAB declines to change it, so the value-table row is never blank.
Do date the certificate of service the same day the decision is mailed, because the 60-day appeal clock depends on it.
Do keep the signed original in the VAB clerk’s permanent file, since Florida General Records Schedule GS1-SL requires retention for at least four years.
Do copy the DOR Property Tax Oversight Program, because DOR review is mandatory.
Don’t copy and paste findings from another decision, because each parcel and each hearing is unique.
Don’t abbreviate “County” to “Co.” in the header, because the property appraiser’s intake software rejects abbreviations.
Don’t sign with a stamp signature, because section 116.34, F.S. requires an authentic signature on quasi-judicial decisions.
Don’t issue a decision that defers the value to a later order, because the value must be in the body of DR-485-V.
Don’t accept the magistrate’s recommendation by silence, because Rule 12D-9.032, F.A.C. requires an affirmative VAB vote.
Don’t hand the form to the petitioner without serving the appraiser, because that creates one-sided service and risks reversal.
Pros and Cons of Filing on Your Own vs. With Help
Pros of pro se preparation (for the clerk or pro se petitioner reading the decision):
- It is free, with no agent or attorney fees, which matters when the disputed value is small.
- It keeps the clerk in direct control of the record, with no third-party translation errors.
- It is faster, since there is no back-and-forth with outside counsel before filing.
- It builds institutional knowledge in the clerk’s office for future petitions.
- It avoids potential conflicts where a contracted writer also handles appraiser work.
Cons of pro se preparation:
- Findings and conclusions are easier to challenge when not drafted by a lawyer.
- Statutory citations may be missed, leaving the decision vulnerable on appeal.
- The clerk may not know the latest Rule 12D-9, F.A.C. amendments.
- Pro se petitioners often misread the value table and miss the appeal deadline.
- A defective decision triggers a remand, which costs more time than counsel would have cost.
FAQs
Is DR-485-V the same as DR-485-XC?
No. DR-485-V is the value-petition decision; DR-485-XC is the exemption or classification decision when value is not the issue. Using the wrong one voids the result.
Do I need a lawyer to read a DR-485-V?
No. Any property owner can read and act on the decision, but a Florida Bar member is recommended for a circuit court appeal under section 194.171, F.S.
Is the 60-day appeal window strict?
Yes. It is jurisdictional, runs from the date of rendition, and cannot be extended for any reason, per Markham v. Neptune Hollywood Beach Club, 527 So. 2d 814 (Fla. 1988).
Do I write the property address or the parcel ID in the parcel block?
No. Only the parcel ID goes in that block, formatted exactly as the appraiser uses it; addresses belong elsewhere.
Should I leave a value-table cell blank if the VAB did not change it?
No. Repeat the appraiser’s number in that cell, because roll software reads blanks as zero and will zero out the property.
Is the magistrate’s signature alone enough?
No. The VAB chair must adopt the magistrate’s recommendation by vote and sign, unless local rules expressly delegate signing to the magistrate.
Do I include rejected exhibits in the admitted-evidence list?
No. Only admitted exhibits go in that list; rejected items are noted in the findings, not listed as evidence.
Is electronic service on the petitioner allowed?
Yes. It is allowed when the petitioner consented on the DR-486 and the email is sent to the address of record under Rule 2.516.
Does DR-485-V control over the magistrate’s recommended decision?
Yes. The signed DR-485-V is the operative final decision; the recommended decision is advisory until the VAB adopts it.
Is a stamp or e-signature acceptable?
Yes. A compliant e-signature under section 668.50, F.S. is acceptable, but a rubber-stamp signature is not.
Do I need to serve DOR on every decision?
Yes. Every value-changing decision must be copied to the DOR Property Tax Oversight Program under Rule 12D-9.034, F.A.C.
Is the petition fee refundable if I win?
Yes. The $15 filing fee under section 194.013, F.S. is refunded when the petitioner prevails on the value challenge.
Do I have to pay taxes while my decision is pending appeal?
Yes. Section 194.171(3), F.S., requires payment of the undisputed amount before filing in circuit court, or the case is dismissed.
Is a homestead-portability denial covered by DR-485-V?
Yes. Portability turns on assessed-value differential under section 193.155(8), F.S., which is a value issue and uses DR-485-V.
Related reading
- How to Fill Out Florida Form 7.330 (w/Examples) + FAQs
- How to Fill Out Florida Form DR-486 (w/Examples) + FAQs
- How to Fill Out Florida Form 1.998 (w/Examples) + FAQs
- How to Fill Out Florida Form DR-462 (w/Examples) + FAQs
- How to Fill Out Florida Form DR-485-DR (w/Examples) + FAQs
- How to Fill Out Florida Form DR-485 (w/Examples) + FAQs
- How to Fill Out Florida Form 12.930(d) (w/Examples) + FAQs