Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses (Ch. 12D-9; Department of Agriculture and Consumer Services)
Fla. Admin. Code R. 12D-9.025
Florida Administrative Code
Rule: 12D-9.025
Rule Title: Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses
Department:
DEPARTMENT OF REVENUE
Division:
Property Tax Oversight Program
Chapter:
Requirements For Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure For Hearings Before Value Adjustment Boards
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
Effective Date:
11/26/2023
History Notes:
Rulemaking Authority 194.011(5) , 194.034(1) , 195.027(1) FS. Law Implemented 193.092 , 194.011 , 194.032 , 194.034 , 194.035 FS. History–New 3-30-10, Amended 6-14-16, 9-19-17, 8-17-21, 11-26-23.
References in this version:
No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section
Description
Publish
Date
Public Hearing
12D-9.001
......
This public hearing will receive public comments on draft updates to Rules 12D-9.001, 12D-9.014, 12D-9.019, 12D-9.020, 12D-9.025, and 12D-9.026, ....
June 23, 2026, 1:00 p.m.
Room 1220, Building 1, Capital Circle Office Complex, 2450 Shumard ....
6/5/2026
Vol. 52/109
Proposed
12D-9.001
......
The purpose of the proposed amendments is to implement statutory changes regarding hearings conducted by value adjustment boards provided in
Chapter 2025-208, L.O.F.
3/10/2026
Vol. 52/47
Development
12D-9.001
......
Section 194.011, F.S., as amended by
section 7 of
Chapter 2025-208, L.O.F., requires the property appraiser to provide evidence to a value adjustment board (VAB) petitioner at least 15 days before the hearing and removes ....
11/21/2025
Vol. 51/227
Development
12D-9.001
......
Section 194.011, F.S., as amended by
section 7 of
Chapter 2025-208, L.O.F., requires the property appraiser to provide evidence to a value adjustment board (VAB) petitioner at least 15 days before the hearing and removes ....
11/6/2025
Vol. 51/217
Development
12D-9.001
......
Section 194.011, F.S., as amended by
section 7 of
Chapter 2025-208, L.O.F., requires the property appraiser to provide evidence to a value adjustment board (VAB) petitioner at least 15 days before the hearing and removes ....
9/26/2025
Vol. 51/188
Final
12D-9.025
Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses
Effective:
11/26/2023
Proposed
12D-9.025
The purpose of the proposed amendments to Rule 12D-9.025, F.A.C. (Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses), is to provide clarification that the current rule provides limitations ....
10/3/2023
Vol. 49/192
Development
12D-9.025
The purpose of the amendments to Rule 12D-9.025, F.A.C., is to specify that current rule language concerning petitions to the value adjustment board (VAB) applies when a taxpayer requests a decrease of the value of a property, ....
7/11/2023
Vol. 49/133
Final
12D-9.025
Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses
Effective:
08/17/2021
Proposed
12D-9.025
The proposed amendment to Rule 12D-9.025 is necessary to reflect subsection 194.035(1), F.S., as amended by
Section 4,
Chapter 2020-10, L.O.F.
6/23/2021
Vol. 47/121
Public Meeting
12D-9.025
Approval for the Department to publish a Notice of Proposed Rule for Rule 12D-9.025, F.A.C., Procedures for Conducting a Hearing; Presentation ....
June 15, 2021, during a regular meeting of the Governor and ....
Cabinet Meeting Room, Lower Level-03, The Capitol, Tallahassee, ....
6/7/2021
Vol. 47/109
Development
12D-9.025
The purpose of amending Rule 12D-9.025(4), F.A.C., is to include provisions from
section 194.035(1), F.S., as amended by
section 4 of
Chapter 2020-10, L.O.F. The rule amendment adds paragraph (
g) to subsection (4) of the ....
11/23/2020
Vol. 46/228
Final
12D-9.025
Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses
Effective:
09/19/2017
Proposed
12D-9.001
......
The department is proposing amendments to various rules in
Chapter 12D-9, Florida Administrative Code (F.A.C.), for the value adjustment board (VAB) process. The purpose of the amendment to Rule 12D-9.001, F.A.C., is to ....
5/24/2017
Vol. 43/101
Development
12D-9.001
......
The department is proposing amendments to various rules in
Chapter 12D-9, Florida
Administrative Code (F.A.C.), for the value adjustment board (VAB) process. The purpose of the amendment to Rule 12D-9.001, F.A.C., is to ....
3/27/2017
Vol. 43/59
Final
12D-9.025
Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses
Effective:
06/14/2016
Proposed
12D-9.007
......
The purpose of the proposed amendments to Rules 12D-9.007(5), 12D-9.015, 12D-9.019(3), 12D-9.020, 12D-9.025 and 12D-9.031, F.A.C., is to include statutory changes enacted in Sections 1 and 2 of
Chapter 2015-115, L.O.F., ....
3/15/2016
Vol. 42/51
Development
12D-9.007
......
The purpose of the proposed amendments to Rules 12D-9.007(5), 12D-9.015, 12D-9.019(3), 12D-9.020, 12D-9.025 and 12D-9.031, F.A.C., is to include statutory changes enacted in Sections 1 and 2 of
Chapter 2015-115, L.O.F., ....
1/28/2016
Vol. 42/18
Development
12D-9.001
......
The purpose of the proposed amendments to Rule 12D-9.001, F.A.C., is to implement statutory changes enacted in
Section 2 of
Chapter 2012-193, Laws of Florida, and to conform this rule’s provisions to current law. The purpose ....
5/4/2015
Vol. 41/86
Development
12D-9.001
......
The purpose of the proposed amendments to Rule 12D-9.001, F.A.C., is to implement statutory changes enacted in
Section 2 of
Chapter 2012-193, Laws of Florida, and to conform this rule’s provisions to current law. The purpose ....
2/2/2015
Vol. 41/21
Final
12D-9.025
Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses
Effective:
03/30/2010
Change
12D-9.001
......
Taxpayer Rights in Value Adjustment Board Proceedings, Informal Conference Procedures,
Definitions, Composition of the Value Adjustment Board, Duties of the Board, Clerk of the Value Adjustment Board, ....
1/22/2010
Vol. 36/03
Hearing
12D-9.001
......
Taxpayer Rights in Value Adjustment Board Proceedings, Informal Conference Procedures,
Definitions, Composition of the Value Adjustment Board, Duties of the Board, Clerk of the Value Adjustment Board, ....
10/16/2009
Vol. 35/41
Proposed
12D-9.001
......
The purpose of these proposed rules is to establish uniform procedures for hearings before value adjustment boards and their special magistrates, and to consider uniform forms related to these procedures. The effect of these ....
9/4/2009
Vol. 35/35
Public Meeting
12D-9.001
......
Approval to publish Notices of Proposed Rule to hold public hearings on the proposed rules about uniform procedures and supporting forms for ....
August 25, 2009, during a regular meeting of the Governor and ....
Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
8/14/2009
Vol. 35/32