Florida Statute 194.032 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 194
ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES

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F.S. 194.032

194.032 Hearing purposes; timetable.—

(1)(a) The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided in s. 194.011(1); however, no board hearing shall be held before approval of all or any part of the assessment rolls by the Department of Revenue. The board shall meet for the following purposes:

1. Hearing petitions relating to assessments filed pursuant to s. 194.011(3).

2. Hearing complaints relating to homestead exemptions as provided for under s. 196.151.

3. Hearing appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of exemption applications under s. 196.011.

4. Hearing appeals concerning ad valorem tax deferrals and classifications.

5. Hearing appeals from determinations that a change of ownership under s. 193.155(3), a change of ownership or control under s. 193.1554(5) or s. 193.1555(5), or a qualifying improvement under s. 193.1555(5) has occurred.

(b) Notwithstanding the provisions of paragraph (a), the value adjustment board may meet prior to the approval of the assessment rolls by the Department of Revenue, but not earlier than July 1, to hear appeals pertaining to the denial by the property appraiser of exemptions, tax refunds under s. 197.319, agricultural and high-water recharge classifications, classifications as historic property used for commercial or certain nonprofit purposes, and deferrals under subparagraphs (a)2., 3., and 4. In such event, however, the board may not certify any assessments under s. 193.122 until the Department of Revenue has approved the assessments in accordance with s. 193.1142 and all hearings have been held with respect to the particular parcel under appeal.

(c) In no event may a hearing be held pursuant to this subsection relative to valuation issues prior to completion of the hearings required under s. 200.065(2)(c).

(2)(a) The clerk of the governing body of the county shall prepare a schedule of appearances before the board based on petitions timely filed with him or her. The clerk shall notify each petitioner of the scheduled time of his or her appearance at least 25 calendar days before the day of the scheduled appearance. The notice must indicate whether the petition has been scheduled to be heard at a particular time or during a block of time. If the petition has been scheduled to be heard within a block of time, the beginning and ending of that block of time must be indicated on the notice; however, as provided in paragraph (b), a petitioner may not be required to wait for more than a reasonable time, not to exceed 2 hours, after the beginning of the block of time. The property appraiser must provide a copy of the property record card containing information relevant to the computation of the current assessment, with confidential information redacted, to the petitioner upon receipt of the petition from the clerk regardless of whether the petitioner initiates evidence exchange, unless the property record card is available online from the property appraiser, in which case the property appraiser must notify the petitioner that the property record card is available online. The petitioner and the property appraiser may each reschedule the hearing a single time for good cause. As used in this paragraph, the term “good cause” means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing. If the hearing is rescheduled by the petitioner or the property appraiser, the clerk shall notify the petitioner of the rescheduled time of his or her appearance at least 15 calendar days before the day of the rescheduled appearance, unless this notice is waived by both parties.

(b) A petitioner may not be required to wait for more than a reasonable time, not to exceed 2 hours, after the scheduled time for the hearing to commence. If the hearing is not commenced within that time, the petitioner may inform the chairperson of the meeting that he or she intends to leave. If the petitioner leaves, the clerk shall reschedule the hearing, and the rescheduling is not considered to be a request to reschedule as provided in paragraph (a).

(c) Failure on three occasions with respect to any single tax year to convene at the scheduled time of meetings of the board is grounds for removal from office by the Governor for neglect of duties.

(3) The board shall remain in session from day to day until all petitions, complaints, appeals, and disputes are heard. If all or any part of an assessment roll has been disapproved by the department pursuant to s. 193.1142, the board shall reconvene to hear petitions, complaints, or appeals and disputes filed upon the finally approved roll or part of a roll.

History.—s. 4, ch. 69-140; ss. 21, 35, ch. 69-106; s. 27, ch. 70-243; s. 12, ch. 73-172; s. 6, ch. 74-234; s. 7, ch. 76-133; s. 3, ch. 76-234; s. 1, ch. 77-174; s. 13, ch. 77-301; ss. 1, 9, 37, ch. 80-274; s. 5, ch. 81-308; ss. 14, 16, ch. 82-208; ss. 9, 11, 23, 26, 80, ch. 82-226; ss. 20, 21, 22, 23, 24, 25, ch. 83-204; s. 146, ch. 91-112; s. 979, ch. 95-147; s. 5, ch. 96-204; s. 4, ch. 97-117; s. 2, ch. 98-52; s. 3, ch. 2002-18; s. 2, ch. 2004-349; s. 11, ch. 2012-193; s. 8, ch. 2013-109; s. 10, ch. 2016-128; s. 14, ch. 2018-118; s. 35, ch. 2022-5; s. 4, ch. 2022-97; s. 2, ch. 2022-272; s. 21, ch. 2024-3.

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Amendments to 194.032

Arrestable Offenses / Crimes under Fla. Stat. 194.032

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.032.

Annotations, Discussions, Cases:

Cases Citing Statute 194.032

Total Results: 20

Wayne Johansson v. Miami-Dade County Value Adjustment Board

Court: District Court of Appeal of Florida | Date Filed: 2023-12-13

Snippet: brought in the circuit court pursuant to section 194.032, now section 194.036, are original actions, not

WAYNE C. JOHANSSON v. MIAMI-DADE COUNTY VALUE ADJUSTMENT BOARD

Court: District Court of Appeal of Florida | Date Filed: 2022-05-04

Snippet: brought in the circuit court pursuant to section 194.032, now section 194.036, are original actions, not

Edward A. Crapo, in his capacity as Alachua County Property Appraiser v. Academy for Five Element Acupuncture, Inc., a Florida Non-Profit Corporation

Court: District Court of Appeal of Florida | Date Filed: 2019-07-08

Snippet: authority to hear disputes involving exemptions. § 194.032(1)(a)3., Fla. Stat. The VAB’s role in exemption

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Court: Florida Attorney General Reports | Date Filed: 2010-04-22

Snippet: Bill McCollum Attorney General BM/tls 1 See s. 194.032(1), Fla. Stat. 2 Section 194.035, Fla. Stat. 3

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Court: Florida Attorney General Reports | Date Filed: 2009-11-24

Snippet: (2007), adopted 2008. 8 Section 194.032(1)(a), Fla. Stat. 9 Section 194.032(1)(b), Fla. Stat. 10 See Florida

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Court: Florida Attorney General Reports | Date Filed: 2009-09-29

Snippet: 1315, April 13, 2007. 5 See ss. 193.023, 193.122, 194.032, and 200.065, Fla. Stat. 6 While the conclusion

CROSSINGS AT FLEMING ISLAND COMMUNITY DEV. DIST. v. Echeverri

Court: Supreme Court of Florida | Date Filed: 2008-07-03

Citation: 991 So. 2d 793, 33 Fla. L. Weekly Supp. 445, 2008 Fla. LEXIS 1222, 2008 WL 2609005

Snippet: Ch. 69-140, § 2, Laws of Fla.; see also *801 §§ 194.032, 194.062, Fla. Stat. (1969).[5] The board of tax

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Court: Florida Attorney General Reports | Date Filed: 2005-04-28

Snippet: Property Appraiser, pursuant to sections 194.011 and 194.032(1)(a), Florida Statutes. The board has the power

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Court: Florida Attorney General Reports | Date Filed: 2003-02-12

Snippet: membership of the school board. Pursuant to section 194.032(1)(a), Florida Statutes, the value adjustment board

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Court: Florida Attorney General Reports | Date Filed: 2001-10-18

Snippet: Fla. Stat. 10 Id. 11 Section 194.032(1)(a), Fla. Stat. 12 Section 194.032(1)(a)1.-4., Fla. Stat. 13 Section

HANSARD CONST. v. Rite Aid of Florida, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2001-03-28

Citation: 783 So. 2d 307, 2001 WL 313882

Snippet: (Fla.1926); Hathorne v. Panama Park Co., 44 Fla. 194, 32 So. 812 (Fla.1902); Hughes v. Hannah, 39 Fla. 365

Allen v. Butterworth

Court: Supreme Court of Florida | Date Filed: 2000-04-14

Citation: 756 So. 2d 52, 2000 WL 381484

Snippet: from enforcing its decision, pursuant to section 194.032(6)(a), Florida Statutes (Supp.1976). The circuit

Palm Beach Gardens Community Hospital, Inc. v. Nikolits

Court: District Court of Appeal of Florida | Date Filed: 1999-11-03

Citation: 754 So. 2d 729, 1999 Fla. App. LEXIS 14587, 1999 WL 993145

Snippet: the last day the board is in session under s. 194.032. The decision of the board shall contain findings

Wal-Mart Stores, Inc. v. Day

Court: District Court of Appeal of Florida | Date Filed: 1999-09-03

Citation: 742 So. 2d 408, 1999 Fla. App. LEXIS 11868, 1999 WL 682609

Snippet: certificate indicates that "all hearings required by s. 194.032, Florida Statutes, have been held."... (c) On October

Nikolits v. Ballinger

Court: District Court of Appeal of Florida | Date Filed: 1999-07-14

Citation: 736 So. 2d 1253, 1999 WL 493103

Snippet: 194.011-032, Fla. Stat. (1997). Under section 194.032(1)(b), "the value adjustment board may meet prior

381651 Alberta, Ltd. v. 279298 ALBERTA

Court: District Court of Appeal of Florida | Date Filed: 1996-07-10

Citation: 675 So. 2d 1385, 1996 WL 382273

Snippet: (Fla.1926); Hathorne v. Panama Park Co., 44 Fla. 194, 32 So. 812 (Fla.1902); Hughes v. Hannah, 39 Fla. 365

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Court: Florida Attorney General Reports | Date Filed: 1996-05-23

Snippet: Section 194.011(1), Fla. Stat. (1995). 7 Section 194.032(1), Fla. Stat. (1995). In addition to hearing petitions

Robbins v. Section 3 Property Corp.

Court: District Court of Appeal of Florida | Date Filed: 1992-11-24

Citation: 609 So. 2d 670, 1992 Fla. App. LEXIS 11779, 1992 WL 353381

Snippet: (Fla. 1926); Hathorne v. Panama Park Co., 44 Fla. 194, 32 So. *672 812 (Fla. 1902); Hughes v. Hannah, 39

Markham v. Moriarty

Court: District Court of Appeal of Florida | Date Filed: 1991-02-06

Citation: 575 So. 2d 1307, 1991 WL 11664

Snippet: applicable, and again after all hearings required by s. 194.032 have been held... . (2) After the first certification

In Re Estate of Howard

Court: District Court of Appeal of Florida | Date Filed: 1989-04-07

Citation: 542 So. 2d 395, 1989 WL 35284

Snippet: See also Hathorne v. Panama Park Co., 44 Fla. 194, 32 So. 812 (1902). In Lavey v. Doig, 25 Fla. 611,