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The 2025 Florida Statutes
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F.S. 194.032194.032 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 (c), 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 notice must also provide information for the petitioner to appear at the hearing using electronic or other communication equipment if the county has not opted out as provided in paragraph (b). 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)1. The value adjustment board must allow the petitioner to appear at a hearing using electronic or other communication equipment if a petitioner submits a written request to appear in such manner at least 10 calendar days before the date of the hearing. The clerk must ensure that all parties are notified of such written request. 2. The board must ensure that the equipment is adequate and functional for allowing clear communication among the participants and for creating the hearing records required by law. The hearing must be open to the public either by providing the ability for interested members of the public to join the hearing electronically or to monitor the hearing at the location of the board. The board must establish a uniform method for swearing witnesses; receiving evidence submitted by a petitioner and presenting evidence, before, during, or after the hearing; and placing testimony on the record. 3. The petitioner must submit and transmit evidence to the board in a format that can be processed, viewed, printed, and archived. 4. Counties having a population of less than 75,000 may opt out of providing a hearing using electronic or other communication equipment under this paragraph. In any county in which the board has opted out under this subparagraph, the clerk shall promptly notify any petitioner requesting a hearing using electronic or other communication equipment of such opt out. (c) 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). (d) 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; s. 10, ch. 2025-208.
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Annotations, Discussions, Cases:
Cases Citing Statute 194.032
Total Results: 36
756 So. 2d 52, 2000 WL 381484
Supreme Court of Florida | Filed: Apr 14, 2000 | Docket: 471304
Cited 53 times | Published
Board from enforcing its decision, pursuant to section 194.032(6)(a), Florida Statutes (Supp.1976). The circuit
394 So. 2d 110, 1981 Fla. LEXIS 2521
Supreme Court of Florida | Filed: Jan 29, 1981 | Docket: 1315487
Cited 30 times | Published
DCA 1961).
3. Lastly, the Club asserts that section 194.032(4), Florida Statutes (Supp. 1976), which allows
416 So. 2d 1133
District Court of Appeal of Florida | Filed: Mar 31, 1982 | Docket: 1224667
Cited 20 times | Published
filing suit in the circuit court pursuant to Section 194.032(6)(a), Paragraphs 1 and 2, Florida Statutes
991 So. 2d 793, 33 Fla. L. Weekly Supp. 445, 2008 Fla. LEXIS 1222, 2008 WL 2609005
Supreme Court of Florida | Filed: Jul 3, 2008 | Docket: 1724813
Cited 11 times | Published
significantly, that same year the Legislature amended section 194.032, Florida Statutes, to provide a method of appealing
432 So. 2d 108
District Court of Appeal of Florida | Filed: Apr 26, 1983 | Docket: 1264612
Cited 10 times | Published
filed suit, pursuant to the requirement of Section 194.032(6)(a)(2), Florida Statutes (1979), which requires
368 So. 2d 1285
Supreme Court of Florida | Filed: Mar 8, 1979 | Docket: 1388880
Cited 10 times | Published
filed an action in circuit court pursuant to section 194.032(6)(a), Florida Statutes (Supp. 1976), seeking
453 So. 2d 397
Supreme Court of Florida | Filed: Jul 12, 1984 | Docket: 1651315
Cited 8 times | Published
perform a duty it owed to the taxpayer under section 194.032(5), Florida Statutes (1979). That section requires
411 So. 2d 887
District Court of Appeal of Florida | Filed: Jan 29, 1982 | Docket: 1327336
Cited 6 times | Published
the PAAB hearing procedure is governed by Section 194.032, Florida Statutes (Supp. 1980). That section
445 So. 2d 1096
District Court of Appeal of Florida | Filed: Feb 29, 1984 | Docket: 1685617
Cited 5 times | Published
before the Property Appraisal Adjustment Board (Section 194.032, Florida Statutes (1981)) or by means of judicial
345 So. 2d 1055
Supreme Court of Florida | Filed: Dec 22, 1976 | Docket: 1477949
Cited 5 times | Published
19, 1973.
On October 30, 1973, pursuant to Section 194.032, Florida Statutes (1973), the Gadsden County
382 So. 2d 368
District Court of Appeal of Florida | Filed: Mar 18, 1980 | Docket: 1674247
Cited 4 times | Published
complaint hearings to be held pursuant to Section 194.032, Florida Statutes (1977). He also asked that
736 So. 2d 1253, 1999 WL 493103
District Court of Appeal of Florida | Filed: Jul 14, 1999 | Docket: 1736635
Cited 3 times | Published
see §§ 194.011-032, Fla. Stat. (1997). Under section 194.032(1)(b), "the value adjustment board may meet
477 So. 2d 585, 10 Fla. L. Weekly 2521
District Court of Appeal of Florida | Filed: Aug 6, 1985 | Docket: 1320754
Cited 3 times | Published
Property Appraiser filed an action pursuant to Section 194.032(6)(a) 1. and 2., Florida Statutes (1981), seeking
426 So. 2d 555
District Court of Appeal of Florida | Filed: Oct 22, 1982 | Docket: 1283463
Cited 3 times | Published
impediment rather than as an avenue of relief, and section 194.032(3), Florida Statutes (Supp. 1980), authorizes
416 So. 2d 2
District Court of Appeal of Florida | Filed: May 25, 1982 | Docket: 2524393
Cited 3 times | Published
novo proceeding in the Circuit Court, see Section 194.032(6)(a)2, Florida Statutes (1977), satisfied
452 So. 2d 1053
District Court of Appeal of Florida | Filed: Jul 10, 1984 | Docket: 1517689
Cited 2 times | Published
the PAAB conduct all hearings required by Section 194.032, Florida Statutes (1981), and render its decision
411 So. 2d 307
District Court of Appeal of Florida | Filed: Mar 23, 1982 | Docket: 1327245
Cited 2 times | Published
injunctive and other relief sought pursuant to Section 194.032(6)(a)(3), Florida Statutes (1977), against
742 So. 2d 408, 1999 Fla. App. LEXIS 11868, 1999 WL 682609
District Court of Appeal of Florida | Filed: Sep 3, 1999 | Docket: 1303150
Cited 1 times | Published
applicable, and again after all hearings required by § 194.032 have been held. These certificates shall be attached
District Court of Appeal of Florida | Filed: Dec 13, 2023 | Docket: 68084521
Published
actions brought in the circuit court pursuant to section 194.032,
now section 194.036, are original actions
District Court of Appeal of Florida | Filed: May 4, 2022 | Docket: 63285646
Published
actions brought in the circuit court
pursuant to section 194.032, now section 194.036, are original actions
District Court of Appeal of Florida | Filed: Jul 8, 2019 | Docket: 15885445
Published
authority to hear disputes involving
exemptions. § 194.032(1)(a)3., Fla. Stat. The VAB’s role in
exemption
Florida Attorney General Reports | Filed: Nov 24, 2009 | Docket: 3257062
Published
(2007), adopted 2008.
8 Section 194.032(1)(a), Fla. Stat.
9 Section 194.032(1)(b), Fla. Stat.
10 See
Florida Attorney General Reports | Filed: Feb 12, 2003 | Docket: 3258494
Published
membership of the school board. Pursuant to section 194.032(1)(a), Florida Statutes, the value adjustment
Florida Attorney General Reports | Filed: Oct 18, 2001 | Docket: 3255785
Published
015, Fla. Stat.
10 Id.
11 Section 194.032(1)(a), Fla. Stat.
12 Section 194.032(1)(a)1.-4., Fla. Stat.
13
Florida Attorney General Reports | Filed: May 23, 1996 | Docket: 3258403
Published
6 Section 194.011(1), Fla. Stat. (1995).
7 Section 194.032(1), Fla. Stat. (1995). In addition to hearing
502 So. 2d 35, 12 Fla. L. Weekly 309, 1987 Fla. App. LEXIS 6370
District Court of Appeal of Florida | Filed: Jan 20, 1987 | Docket: 64624865
Published
appraisal adjustment board decision pursuant to section 194.032(6)(a) 1. or 2. by the property appraiser shall
478 So. 2d 808, 10 Fla. L. Weekly 448, 1985 Fla. LEXIS 1455
Supreme Court of Florida | Filed: Aug 30, 1985 | Docket: 64615594
Published
the board for hearings in accordance with section 194.032. The board, acting on its own volition, held
427 So. 2d 248, 1983 Fla. App. LEXIS 19119
District Court of Appeal of Florida | Filed: Feb 16, 1983 | Docket: 64595265
Published
AFFIRMED.
HERSEY and GLICKSTEIN, JJ., concur.
. Section 194.032(5), Florida Statutes (1981), requires that
418 So. 2d 1013, 1982 Fla. App. LEXIS 20105
District Court of Appeal of Florida | Filed: May 25, 1982 | Docket: 64591893
Published
respect, but actually affirms it by providing in section 194.032(3), that “nothing herein shall preclude an
417 So. 2d 1002, 1982 Fla. App. LEXIS 20101
District Court of Appeal of Florida | Filed: May 25, 1982 | Docket: 64591602
Published
involved a Property Appraiser’s action under Section 194.032(6)(a) 3, in which the issue is not the correctness
416 So. 2d 1133, 1982 Fla. App. LEXIS 20620
District Court of Appeal of Florida | Filed: Mar 31, 1982 | Docket: 64591251
Published
assessed value is within the parameters of Section 194.-032(6)(a)2, Florida Statutes (1977), so as to
Florida Attorney General Reports | Filed: May 18, 1981 | Docket: 3257879
Published
experience in the real estate appraisal field.
Section 194.032(4), F.S. (1980 Supp.), brought into the statutes
365 So. 2d 757, 1978 Fla. App. LEXIS 16704
District Court of Appeal of Florida | Filed: Nov 15, 1978 | Docket: 64567732
Published
We reverse.
Pursuant to the provisions of Section 194.032(6)(a)(3), Florida Statutes (1977) the appellant
349 So. 2d 804, 1977 Fla. App. LEXIS 16380
District Court of Appeal of Florida | Filed: Sep 9, 1977 | Docket: 64560081
Published
Sarasota County Property Appraiser pursuant to Section 194.032(6)(a)3, Florida Statutes (Supp.1976), the Department
335 So. 2d 16, 1976 Fla. App. LEXIS 13849
District Court of Appeal of Florida | Filed: Jul 19, 1976 | Docket: 64554467
Published
hearing petitions relating to assessments. (See F.S. 194.032)
We do not here consider the merits of appellee’s
Florida Attorney General Reports | Filed: Feb 27, 1974 | Docket: 3256389
Published
assessment roll after all hearings required by section 194.032 have been held. . . . If the board of tax adjustment
