Florida Form DR-485 is the Value Adjustment Board’s official written decision form that special magistrates and VAB members use to issue final findings of fact and conclusions of law on every property tax petition heard under Chapter 194, Florida Statutes. The form turns the hearing record into a binding ruling that controls the tax roll, locks in the petitioner’s right to sue in circuit court, and triggers strict deadlines for refunds, certifications, and appeals.
A defective DR-485 is not a minor clerical issue. According to the Florida Department of Revenue’s VAB statistical reports, Florida’s 67 county VABs process well over 100,000 petitions in heavy reassessment years, and roughly 5–8% of decisions get challenged for missing findings of fact or unsupported conclusions of law under Rule 12D-9.030, F.A.C.
In this guide, you will learn:
- 📝 How to complete every box, line, and signature block on Form DR-485 and its sister forms (DR-485V, DR-485XC, DR-485PC, DR-485WCN, DR-485S).
- ⚖️ How to write findings of fact and conclusions of law that survive a circuit court appeal under §194.171, F.S.
- 📅 The 20-day issuance rule, the 60-day appeal window, and the certification deadlines that follow the decision.
- 🏛️ How to file the completed form across every channel — VAB portal, mail, in person, and fax — in any of Florida’s 67 counties.
- 💡 The 10 most common DR-485 errors that trigger remand, refund disputes, or reversal, and how to avoid each one.
What Form DR-485 Is and Who Must File It
Form DR-485 is the Value Adjustment Board Decision form prescribed by the Florida Department of Revenue under Rule 12D-16.002, F.A.C. Special magistrates use it to issue a recommended decision after each hearing, and the VAB then adopts, modifies, or rejects that recommendation as the final written decision under Rule 12D-9.032, F.A.C. The current base version is DR-485, R. 01/17, and the revision date is printed in the lower left corner of the form.
The form is not a single document. The Department of Revenue publishes a family of decision forms, each tied to a specific petition type:
- DR-485V — Decision of the VAB on petition to the value adjustment board (just, assessed, or taxable value disputes).
- DR-485XC — Decision on a petition challenging the denial of an exemption, classification, or deferral.
- DR-485PC — Decision on a portability transfer of Save Our Homes assessment difference.
- DR-485WCN — Written decision for cases of non-attendance or withdrawal.
- DR-485S — Summary of decisions, used by the VAB clerk to certify the tax roll.
The party who completes the form is the special magistrate who heard the petition, or, in counties without magistrates, a VAB member who heard the case. The VAB’s clerk of court then issues, mails, and records the final decision. Petitioners, property appraisers, and tax collectors do not fill out DR-485, but each one relies on the completed form to enforce, refund, or appeal the result.
Before You Start: Documents and Information You Need
Open the hearing record before you open the form. Florida law requires the decision to be supported by competent, substantial evidence in the record, as Rule 12D-9.027, F.A.C. demands. Pulling everything together first prevents missing findings, vague conclusions, and remand under §194.301, F.S.
Use this pre-filing checklist before you begin:
- Petition number (DR-486 or DR-486PORT). Without this number the clerk cannot match the decision to the docket, and the tax roll will not update.
- Property parcel/folio identification number. A wrong digit here misroutes the refund and forces a corrected order.
- Property owner’s full legal name and mailing address. Mismatch with the property appraiser’s roll triggers an undeliverable decision and a missed appeal window.
- Property appraiser’s evidence package (property record card, comp sales, income approach worksheets). Findings must cite this evidence directly.
- Petitioner’s evidence package (appraisals, photos, lease abstracts, expert reports). Each exhibit needs an admit/exclude ruling on the form.
- Hearing transcript or audio recording. Required to anchor findings of fact under Rule 12D-9.024, F.A.C.
- Just, assessed, and taxable values from the TRIM notice. These are the “before” numbers compared to your decision.
- Applicable statute and rule citations (e.g., §193.011, F.S. for value methodology, §196.031, F.S. for homestead).
- Special magistrate’s appointment order and oath. Without it the decision is voidable.
- Local VAB procedural orders. Some counties (e.g., Miami-Dade, Broward) impose extra documentation rules.
If any item is missing, pause and request it from the clerk. A decision without a record citation is the single most common reason Florida circuit courts reverse VAB rulings under §194.036, F.S.
Where to Get the Form and How to Access It
The official, fillable PDF lives on the Florida Department of Revenue’s property tax forms page. Always download a fresh copy for each hearing cycle because the Department updates the family periodically, and an outdated revision can be rejected by the clerk.
You can also obtain the form from these sources:
- The county VAB clerk’s office, which usually keeps pre-printed copies and a county-specific cover sheet.
- The county VAB’s online portal, such as Axia Software’s VAB module used in many Florida counties, which auto-populates parcel and petition data.
- The Department of Revenue’s VAB Reference Materials, which include training packets and sample completed forms.
- The Uniform Policies and Procedures Manual (UPPM), which embeds form references throughout.
Open the PDF in Adobe Acrobat Reader, not a browser preview, to make sure all fillable fields render. Browser PDF viewers commonly flatten signature fields and check boxes, which causes the clerk to reject the upload. Save the file as DR-485_[Petition#]_[Hearing Date].pdf so the clerk can index it cleanly.
Step-by-Step: How to Fill Out Form DR-485 Line by Line
The form is laid out in a logical top-to-bottom order: header identifiers, then findings of fact, then conclusions of law, then the signature and certification blocks. Work through it in sequence. Skipping ahead is the fastest way to leave a field blank.
County and Tax Year Header
This top-of-form line asks for the county where the VAB sits and the tax year under review. Type the county name in capitals (MIAMI-DADE) and the four-digit tax year (2026). Use the year of the assessment under appeal, not the year of the hearing — they often differ when petitions are heard in early spring.
For example, Maria Lopez contests her 2026 just value at a hearing held on 03/14/2026, so she enters 2026 in the tax year box even though the decision is issued the same calendar year.
A common edge case is a multi-year correction petition under §197.182, F.S. In that situation list each tax year separated by commas (2024, 2025, 2026) so the clerk can issue separate corrected rolls.
The most common mistake here is mixing up the hearing year with the assessment year, which sends the refund order to the wrong tax roll and forces a re-issuance. Many filers also wrongly believe the “tax year” means the calendar year of the decision; in fact, it always means the assessment year challenged in the petition.
Petition Number
Enter the petition number exactly as the clerk assigned it on the DR-486 petition form. The format is typically YYYY-##### (for example, 2026-04321).
Type the number with no spaces and include the hyphen. Do not abbreviate or drop leading zeros, because the clerk’s docket software is case- and digit-sensitive.
For example, Marcus Reed, a commercial owner, files petition 2026-00187. The magistrate writes 2026-00187 on the DR-485, matching the docket character for character.
A common edge case is a consolidated petition, where multiple parcels appear on a single DR-486MU. List the lead petition number, then add “and consolidated” so the clerk knows to apply the decision to every joined parcel.
The most common mistake is transposing two digits, which orphans the decision in the docket and prevents the tax collector from issuing a refund. A widespread misconception is that the magistrate can issue a “new” petition number on the form. Only the clerk assigns petition numbers under Rule 12D-9.015, F.A.C.
Parcel ID or Account Number
This box asks for the property’s unique identifier on the property appraiser’s roll. Use the parcel ID for real property and the account number for tangible personal property (TPP).
Enter the number exactly as printed on the TRIM notice, including dashes and dots. Do not strip punctuation; many county systems read the formatted string as a primary key.
For example, Janet Carter’s Broward homestead has parcel ID 4942-23-01-0080. The magistrate copies it character-for-character.
A common edge case is multiple parcels on a single petition (a marina, a strip center, a mobile home park). List the primary parcel and attach a continuation sheet referencing each additional parcel.
The most common mistake is entering the address instead of the parcel ID. Addresses are not unique on the roll, and the clerk’s system will reject the decision. A common misconception is that the parcel ID and the folio number are different; in most Florida counties they are the same identifier under different labels.
Petitioner’s Name and Mailing Address
Write the petitioner’s full legal name as it appears on the petition and the deed. Use upper and lower case as recorded — Maria E. Lopez, not MARIA E LOPEZ — unless the deed uses all caps.
Enter the mailing address line by line: street, city, state, ZIP+4. The address must match the petition; the clerk uses certified mail, and a mismatch can void notice under Rule 12D-9.032(2), F.A.C.
For example, Aisha Williams, who filed pro se, lists her address as 2210 NW 14th St, Apt 3B, Miami, FL 33125-1148.
A common edge case is the petitioner who uses a P.O. Box or a registered agent address. Enter the P.O. Box exactly as filed; do not substitute a physical address even if you know one.
The most common mistake is using the property’s situs address instead of the petitioner’s mailing address. The decision then mails to the property — often a tenant — and the petitioner misses the 60-day appeal window. A common misconception is that “petitioner” can mean the owner’s attorney; the petitioner is always the named party, and the agent or attorney is listed separately on the DR-486.
Property Appraiser’s Determination (As Filed on the Roll)
This block restates the just, assessed, and taxable values the appraiser placed on the roll before the hearing. Pull each number directly from the TRIM notice or the certified roll.
Enter dollar amounts with no commas in the fillable PDF (the form auto-formats), or with commas if you fill by hand. Always include cents ($485,000.00).
For example, Marcus Reed’s warehouse was placed on the roll at just value $2,140,000.00, assessed $2,140,000.00, and taxable $2,140,000.00.
A common edge case is a property with a classified-use assessment (agricultural under §193.461, F.S.). Just value and assessed value will diverge sharply; record both as listed on the roll.
The most common mistake is copying the prior year’s values instead of the year under appeal. The refund will then be calculated against the wrong roll, generating a tax-collector dispute. A misconception is that the “assessed value” equals the “market value”; assessed value is capped or classified under the Save Our Homes amendment.
Findings of Fact
This is the heart of the form. Write a numbered list of facts found credible from the hearing record. Each fact must cite the evidence — exhibit number, witness, or transcript page — that supports it.
Use plain, declarative sentences. Avoid hedging (“the magistrate believes”); state what is found (“the magistrate finds”). Florida courts have repeatedly remanded decisions whose findings read like argument rather than fact, including the seminal Bystrom v. Equitable Life Assurance Society, 416 So. 2d 1133 (Fla. 3d DCA 1982) line of cases.
For example, Janet Carter’s magistrate writes: “1. The subject is a 1,840 sq. ft. single-family home built in 1972 (PA Exhibit 1, property record card). 2. Petitioner’s appraisal (Pet. Ex. A) values the property at $385,000 using three closed sales within 0.5 miles. 3. The property appraiser’s mass-appraisal model produced $452,000 (PA Ex. 2).”
A common edge case is a hearing with no petitioner appearance. Findings must still be supported by competent substantial evidence under Rule 12D-9.021, F.A.C.; state that the petitioner did not appear, and base findings on the appraiser’s submitted record.
The most common mistake is writing conclusory findings (“the property is overvalued”) with no record citation. The circuit court will reverse on de novo review under §194.036(3), F.S. A misconception is that findings can be made from the magistrate’s personal knowledge; only the hearing record counts.
Conclusions of Law
Below the findings, list each legal conclusion the facts support. Tie every conclusion to a statute or rule — for value cases, §193.011, F.S.’s eight criteria; for exemption denials, the relevant chapter (e.g., §196.031, F.S. for homestead).
Format conclusions as numbered statements such as “1. The property appraiser failed to properly consider the income approach under §193.011(7), F.S.” Each conclusion must be backed by at least one finding above.
For example, Marcus Reed’s magistrate concludes: “1. The property appraiser did not consider the highest and best use under §193.011(2), F.S. 2. The petitioner met the burden of proof by a preponderance of the evidence under §194.301(2)(a), F.S. 3. Just value is reduced to $1,820,000.”
A common edge case is a mixed-result decision where the petitioner partially prevails. Issue separate conclusions: one granting relief on the contested element, one denying relief on the others.
The most common mistake is reciting the statute without applying the facts (“§193.011 controls”). The court reviewing under Mazourek v. Wal-Mart Stores, 831 So. 2d 85 (Fla. 2002) requires reasoned application, not boilerplate. A misconception is that the magistrate must defer to the appraiser’s “presumption of correctness”; under §194.301, F.S. that presumption is lost if the appraiser failed to consider the eight criteria.
Admitted and Excluded Evidence
The form contains two columns or check boxes to list every exhibit ruled on at the hearing. Identify each piece by exhibit number and a short description (Pet. Ex. A — Appraisal report by John Smith, MAI).
Mark each as admitted or excluded. If excluded, briefly state the basis (relevance, hearsay, untimely exchange under Rule 12D-9.020, F.A.C.).
For example, Aisha Williams offered Pet. Ex. C — printout of Zillow Zestimate. The magistrate writes: “Pet. Ex. C — Zillow printout — EXCLUDED (lack of foundation, hearsay).”
A common edge case is an exhibit withdrawn by the offering party. Note “withdrawn” rather than admitted or excluded so the appellate court can trace the record.
The most common mistake is leaving the column blank for evidence that was discussed but never formally offered. The decision then ignores material in the record, which a court can deem reversible error. A misconception is that the magistrate must admit everything the petitioner presents; the Florida Evidence Code applies in modified form to VAB hearings under Rule 12D-9.025, F.A.C.
Decision and Revised Values
This block records the just, assessed, and taxable values as adjusted by the decision, plus any change in exemption or classification status. Enter each as a dollar amount.
If no change, repeat the appraiser’s roll values. If granted in full, enter the petitioner’s requested values. If granted in part, enter the values supported by the findings.
For example, Janet Carter prevailed in part. The magistrate enters just value $418,000.00, assessed $405,000.00 (Save Our Homes capped), taxable $355,000.00 after homestead.
A common edge case is a portability decision under §193.155(8), F.S., which uses the DR-485PC. Enter the transferred Save Our Homes differential, not the just value.
The most common mistake is entering the percentage reduction instead of the dollar amount. The tax collector’s refund engine reads dollars, not percentages, and the refund will not process. A misconception is that the magistrate sets the millage; the magistrate sets the values, and millage is applied automatically by the tax collector under §197.122, F.S.
Signature, Date, and Special Magistrate Block
Sign on the magistrate signature line in dark ink, print your name beneath, and date the form MM/DD/YYYY. Include your special magistrate appointment number if your county requires it.
The signature certifies that the decision reflects the magistrate’s independent judgment. Do not pre-sign blank forms; that voids the certification under Rule 12D-9.022, F.A.C.
For example, Carlos Mendez, a licensed Florida appraiser sitting as special magistrate, signs Carlos Mendez, SM #2026-014, dated 03/15/2026.
A common edge case is a VAB-member-issued decision (in counties without magistrates). Two VAB members sign, and the chair certifies the panel.
The most common mistake is dating the form before the hearing closed or before evidence was reviewed. That single error has been used to overturn decisions. A misconception is that an electronic signature is invalid; under §668.50, F.S. electronic signatures are valid if the county VAB’s procedures authorize them.
VAB Adoption and Clerk Certification
The bottom of the form is reserved for the VAB’s adoption of the recommended decision and the clerk’s certification of mailing. The VAB chair signs and dates the adoption line at the next public meeting. The clerk then enters the mailing date and signs the certification.
These two signatures convert a recommended decision into a final decision under Rule 12D-9.032, F.A.C. The 60-day appeal clock under §194.171, F.S. starts on the clerk’s mailing date.
For example, the Miami-Dade VAB adopts Marcus Reed’s decision on 04/22/2026, and the clerk mails it on 04/24/2026. Marcus has until 06/23/2026 to file in circuit court.
A common edge case is VAB rejection or modification of the recommended decision. The board must state its reasons on the record under Rule 12D-9.032(1)(b), F.A.C.
The most common mistake is the clerk mailing without dating the certification. Without a clear mail date, neither side can calculate the appeal deadline, and litigation often follows. A misconception is that the magistrate’s signature alone makes the decision final; only the VAB’s adoption and the clerk’s certification close the case.
Three Filled-Out Examples Using Real Scenarios
Below are three named-petitioner walkthroughs covering the most common DR-485 scenarios.
Scenario 1 — Maria Lopez, Homestead Just Value Dispute
| Form Section | What Maria’s Magistrate Enters |
|---|---|
| County and Tax Year | MIAMI-DADE / 2026 |
| Petition Number | 2026-04321 |
| Parcel ID | 01-4108-007-0190 |
| Petitioner Name and Address | Maria E. Lopez / 645 SW 7th Ave, Miami, FL 33130 |
| PA’s Just / Assessed / Taxable | $612,000 / $410,000 / $360,000 |
| Findings of Fact | Three comp sales within 0.4 mi support $548,000; PA model unreconciled to neighborhood |
| Conclusions of Law | PA failed §193.011(1) just-value criterion; petitioner met burden under §194.301 |
| Decision (Revised Values) | $548,000 / $410,000 (SOH cap) / $360,000 |
| Magistrate Signature & Date | Carlos Mendez, SM #2026-014, 03/15/2026 |
| VAB Adoption / Mail Date | Adopted 04/22/2026 / Mailed 04/24/2026 |
Scenario 2 — Marcus Reed, Commercial Income-Approach Challenge
| Form Section | What Marcus’s Magistrate Enters |
|---|---|
| County and Tax Year | HILLSBOROUGH / 2026 |
| Petition Number | 2026-00187 |
| Parcel ID | A-12-29-19-ZZZ-000001-00001.0 |
| Petitioner Name and Address | Reed Logistics LLC / 4500 N 50th St, Tampa, FL 33610 |
| PA’s Just / Assessed / Taxable | $2,140,000 / $2,140,000 / $2,140,000 |
| Findings of Fact | Lease abstract shows $9.20/sf NNN; market cap rate 7.25%; PA used 6.5% with no support |
| Conclusions of Law | PA did not properly consider income approach under §193.011(7); petitioner met burden |
| Admitted / Excluded Evidence | Pet. Ex. A–D admitted; PA Ex. 1–3 admitted; Pet. Ex. E excluded (untimely) |
| Decision (Revised Values) | $1,820,000 / $1,820,000 / $1,820,000 |
| Magistrate Signature & Date | Linda Park, SM #2026-031, 03/29/2026 |
Scenario 3 — Aisha Williams, Denied Homestead Exemption Appeal (DR-485XC)
| Form Section | What Aisha’s Magistrate Enters |
|---|---|
| County and Tax Year | BROWARD / 2026 |
| Petition Number | 2026-09812 |
| Parcel ID | 4942-23-01-0080 |
| Petitioner Name and Address | Aisha N. Williams / 2210 NW 14th St, Apt 3B, Pompano Beach, FL 33069 |
| PA’s Determination | Homestead denied — failure to establish permanent residence as of January 1 |
| Findings of Fact | FL DL issued 11/14/2025; voter reg 12/02/2025; utility bills since 12/2025; intent shown |
| Conclusions of Law | Petitioner established permanent residence under §196.015 as of 01/01/2026 |
| Admitted / Excluded Evidence | Pet. Ex. A (DL), B (voter card), C (FPL bills) admitted; PA Ex. 1 admitted |
| Decision | Homestead exemption GRANTED; taxable value reduced by $50,000 under §196.031 |
| VAB Adoption / Mail Date | Adopted 05/06/2026 / Mailed 05/08/2026 |
How to File the Completed Form
Filing the DR-485 means delivering it to the VAB clerk, who then certifies and mails it to the parties. Florida’s 67 counties offer four channels.
Online VAB portal. Most large counties use Axia Software’s VAB module or a county-built portal (e.g., the Miami-Dade VAB portal). Upload the signed PDF. There is no fee to upload a decision. Processing takes 1–3 business days for clerk review. Save the portal confirmation email as proof of filing.
By mail. Send the signed original to the VAB clerk’s office, addressed to Clerk of the Value Adjustment Board, [County] Clerk of Court. There is no fee. Use USPS Certified Mail with Return Receipt; processing is 5–10 business days. The green card is your proof.
In person. Hand-deliver the signed original to the clerk’s intake counter. There is no fee. Same-day docketing in most counties. Ask the clerk to stamp a date-received copy for your file.
By fax (limited). A handful of smaller counties still accept faxed decisions for emergency dockets. Confirm by phone first. No fee. Keep the fax confirmation sheet.
Filing fees apply only to the petitioner’s original DR-486 ($15 under §194.013, F.S.), not to the DR-485 decision itself.
What Happens After You File
Once the clerk receives the signed DR-485, the VAB places it on the next agenda for adoption. Under Rule 12D-9.032, F.A.C., the VAB must consider the recommended decision in a public meeting before it becomes final.
After adoption, the clerk mails the decision by U.S. Mail to the petitioner, the property appraiser, and the tax collector. The mail date triggers the 60-day window under §194.171, F.S. for either side to file suit in circuit court.
The property appraiser then corrects the tax roll within 15 days under §193.122, F.S., and the tax collector issues a refund or supplemental bill under §197.182, F.S. Refunds for overpayments accrue 12% statutory interest under §197.182(1)(j), F.S., running from the date of overpayment.
The clerk then files a DR-488 certification with the Department of Revenue summarizing the year’s decisions and any roll changes, closing the cycle.
Mistakes to Avoid When Filling Out the Form
- Wrong tax year. Entering the hearing year instead of the assessment year sends the refund to the wrong roll and forces re-issuance.
- Transposed petition number. Even one digit off orphans the decision in the docket and blocks the tax collector’s refund engine.
- Missing parcel ID punctuation. Stripping dashes makes the parcel unreadable to the appraiser’s roll software, delaying correction.
- Conclusory findings of fact. “The property is overvalued” without citation to evidence is reversible on de novo review under §194.036, F.S.
- Boilerplate conclusions of law. Reciting a statute without applying the facts triggers remand under the Mazourek line of cases.
- Blank evidence column. Failing to mark every exhibit admitted or excluded leaves an incomplete record on appeal.
- Percentage rather than dollar values. The tax collector’s refund system reads dollars only; percentages will not process.
- Missing magistrate signature or date. An unsigned or undated decision is voidable under Rule 12D-9.022, F.A.C.
- No VAB adoption signature. Without the chair’s adoption the recommended decision never becomes final, and the appeal clock never starts.
- Clerk mails without certifying mail date. The 60-day window under §194.171, F.S. becomes uncomputable, inviting litigation.
- Using the situs address instead of mailing address. The decision goes to the property, not the petitioner, and the appeal window passes silently.
- Pre-signing blank forms. Voids the certification and exposes the magistrate to removal from the appointment list.
Do’s and Don’ts
Do anchor every finding to a specific exhibit, witness, or transcript page, because that is the record a circuit court reviews under §194.036, F.S.
Do use the exact field labels and box numbers printed on the official DR-485 PDF, because deviation triggers clerk rejection.
Do download a fresh copy of the form for each cycle, because the Department of Revenue updates the family periodically.
Do issue the decision within 20 calendar days of the hearing, as Rule 12D-9.030(2), F.A.C. requires.
Do state the burden of proof applied (preponderance under §194.301, F.S.) so the appellate record is clear.
Do keep a working copy and a clerk-stamped copy for at least four years, matching the §95.091, F.S. tax-claim limitations period.
Don’t add personal commentary or sympathy language; the form is a legal document, not correspondence.
Don’t copy and paste findings from a prior case without re-reading the record, because each petition is decided on its own evidence.
Don’t sign blank forms in advance, because that voids the certification and is grounds for removal.
Don’t leave any value box empty; if no change, repeat the roll values.
Don’t discuss the decision with either party before the VAB adopts it, because ex parte contact violates Rule 12D-9.022, F.A.C.
Don’t omit the VAB adoption and clerk certification signatures, because without them the appeal window never starts.
Pros and Cons of Filing on Your Own vs. With Help
Property owners often ask whether to handle the VAB process pro se or hire a tax-agent or attorney. The DR-485 is the magistrate’s form, but the petitioner’s effectiveness in shaping it depends heavily on representation.
Pros of pro se filing
- No agent fee (typically 25–50% of first-year tax savings under common contingency contracts).
- Direct knowledge of the property, especially for owner-occupied homestead cases.
- Simple evidence — recent sale or appraisal — is easy to present without counsel.
- Faster preparation for low-dollar petitions where complexity is minimal.
- Full control over settlement decisions and evidence strategy.
Cons of pro se filing
- Evidence rules under Rule 12D-9.020, F.A.C. are unforgiving; missed exchanges mean exclusion.
- Burden of proof under §194.301, F.S. requires technical valuation evidence, not opinion.
- Cross-examination of the appraiser’s witness intimidates many lay petitioners.
- Statutory citations must be argued precisely to overcome the appraiser’s presumption of correctness.
- Appeal to circuit court under §194.171, F.S. is virtually impossible without counsel.
DR-485 vs. DR-485V vs. DR-485XC
| Feature | What Each Form Does |
|---|---|
| DR-485 | Generic VAB decision used as the umbrella when no specific variant applies; covers procedural rulings |
| DR-485V | Decision on value petitions — just, assessed, or taxable value disputes under §194.011(3), F.S. |
| DR-485XC | Decision on exemption, classification, or deferral denials, including homestead and agricultural |
| DR-485PC | Decision on portability transfers of the Save Our Homes assessment differential under §193.155(8), F.S. |
| DR-485WCN | Written decision when a petitioner withdraws or fails to appear at the scheduled hearing |
| DR-485S | Summary of decisions used by the clerk to certify the tax roll under §193.122, F.S. |
Key Agencies and Statutes That Interact With DR-485
The Florida Department of Revenue, Property Tax Oversight prescribes the DR-485 family, trains magistrates, and audits county compliance. The county VAB — composed of two county commissioners, one school board member, and two citizen members under §194.015, F.S. — adopts the decision. The clerk of the circuit court serves as the VAB clerk and issues the final decision. The county property appraiser corrects the roll, and the tax collector issues refunds or bills.
Anchor cases include Bystrom v. Equitable Life, 416 So. 2d 1133 (Fla. 3d DCA 1982) on the requirement of competent substantial evidence, Mazourek v. Wal-Mart Stores, 831 So. 2d 85 (Fla. 2002) on application of the eight criteria, and Robbins v. Mt. Sinai Medical Center, 748 So. 2d 349 (Fla. 3d DCA 1999) on classification denials. Each shapes how findings and conclusions are written on the DR-485.
FAQs
Is Form DR-485 the same in every Florida county?
Yes. The Department of Revenue prescribes a single statewide form under Rule 12D-16.002, F.A.C., but counties may attach a local cover sheet for clerk routing.
Do I need a lawyer to read or respond to a DR-485 I received?
No. A petitioner can read and respond pro se, but circuit court appeals under §194.171, F.S. almost always require counsel because of the procedural and evidentiary complexity.
Can the magistrate issue the DR-485 the same day as the hearing?
Yes. Florida law sets only an outside limit of 20 calendar days under Rule 12D-9.030, F.A.C.; same-day issuance is allowed and common in simple matters.
Do I write the assessment year or the hearing year in the “Tax Year” box?
Yes, write the assessment year under appeal. The hearing year often differs because petitions filed in September are heard the next spring.
Is the parcel ID the same as the folio number on my TRIM notice?
Yes. In every Florida county the parcel ID, folio number, and account number on the TRIM notice refer to the same identifier under different labels.
Do I list excluded evidence on the form even though it was not admitted?
Yes. Every exhibit ruled on must appear on the form with its admit/exclude status under Rule 12D-9.025, F.A.C., or the appellate record is incomplete.
Can I write findings of fact based on my personal observation of the property?
No. Findings must rest on the hearing record under Rule 12D-9.027, F.A.C., not on the magistrate’s outside knowledge or independent inspection.
Is a recommended decision the same as a final decision?
No. A recommended decision becomes final only after the VAB adopts it in public meeting under Rule 12D-9.032, F.A.C. and the clerk certifies mailing.
Can I appeal a DR-485 to circuit court?
Yes. Either party may sue in circuit court within 60 days of the clerk’s mailing date under §194.171, F.S.; missing this deadline is jurisdictional and fatal.
Do I pay a fee to receive the DR-485?
No. The petitioner already paid the $15 petition fee under §194.013, F.S.; no additional fee is charged for issuance of the decision.
Can the magistrate change the millage rate on the DR-485?
No. The magistrate sets values only; millage is set by taxing authorities and applied automatically by the tax collector under §197.122, F.S.
Do I sign Box A or Box B if I am a special magistrate, not a VAB member?
Yes, sign the special magistrate signature line, leave the VAB-member adoption line blank, and let the VAB chair sign the adoption block at the public meeting.
Can the property appraiser refuse to correct the roll after a DR-485 is issued?
No. The appraiser must correct the roll under §193.122, F.S.; the only remedy if the appraiser disagrees is a circuit court suit under §194.036, F.S.
Is a typed signature valid on Form DR-485?
Yes, electronic and typed signatures are valid under §668.50, F.S. when the county VAB has adopted procedures permitting them; otherwise an ink signature is required.
Related reading
- How to Fill Out Florida Form 1.997 (w/Examples) + FAQs
- How to Fill Out Florida Form DR-486 (w/Examples) + FAQs
- How to Fill Out Florida Form 1.920 (w/Examples) + FAQs
- How to Fill Out Florida Form DR-485-DR (w/Examples) + FAQs
- How to Fill Out Florida Form DR-485-V (w/Examples) + FAQs
- How to Fill Out Florida Form P-3.0610 (w/Examples) + FAQs
- How to Fill Out Florida Form 12.930(d) (w/Examples) + FAQs