DOR posts updated Uniform Policies and Procedures Manual for Value Adjustment Boards

Pursuant to s. 194.011(5)(b), F.S., the Uniform Policies and Procedures Manual for Value Adjustment Boards provided by the Department of Revenue (DOR) must be available on the Clerks’ existing websites. Please review your website to ensure any existing links to the manual are appropriately updated. The revised version is available on DOR’s Value Adjustment Board webpage. 

Accompanying the Uniform Policies and Procedures Manual are two sets of documents titled:

• Other Legal Resources, Including Statutory Criteria, which contains parts of the Florida Constitution, Florida Statutes, and Florida Administrative Code that are substantive criteria for producing original assessments
• Reference Materials, Including Guidelines, which contains compiled documents that include taxpayer brochures, checklists, and links to:
• DOR’s training for value adjustment boards and special magistrates
• DOR’s guidelines for real property appraisal, tangible personal property appraisal, and classified use valuation for agricultural property
• Florida Attorney General Opinions, Government in the Sunshine Manual, Property Tax Oversight (PTO) bulletins and advisements, and other reference materials

DOR has compiled the Uniform Policies and Procedures Manual and accompanying documents pursuant to s. 194.011, F.S., for use by value adjustment boards and special magistrates in administrative reviews of assessments. The manual and accompanying documents are intended to include Florida-specific law and reference materials that relate to the administrative review of assessments. 

Each of these three documents contains an introduction that provides orientation on the authority, content, and use of that respective set.