NEWS & INSIGHTS
Florida Mandates New Uniform Evidence Exchange Procedure for VAB Hearings: PTO 25-17
Effective September 1, 2025, PTO Bulletin 25-17 requires both petitioners and appraisers to exchange all evidence and witness summaries at least 15 days before Value Adjustment Board hearings—standardizing procedures statewide.
Florida Mandates New Uniform Evidence Exchange Procedure for VAB Hearings: PTO 25-17
PTO Bulletin 25-17 requires both petitioners and property appraisers to exchange evidence and witness summaries at least 15 days before Value Adjustment Board hearings, effective September 1, 2025.
Introduction
Issued on August 13, 2025, PTO Bulletin 25-17 implements mandatory evidence-exchange rules for Value Adjustment Board hearings. Under the new legislation (HB 7031 / Chapter 2025-208), Florida Statutes (s. 194.011) require mutual exchange of hearing evidence by both parties at least 15 days before the hearing. :contentReference[oaicite:4]{index=4}
Key Requirements
- Both the petitioner and the property appraiser must exchange a list of evidence, documentation, and witness summaries at least 15 days before the hearing.
- The previous option allowing appraisers to delay exchange until 7 days before, and only upon written request, is no longer valid. :contentReference[oaicite:5]{index=5}
Procedural and Rulemaking Updates
Key forms (DR-481, DR-486, DR-486PORT, PT-101, PT-902020) will be updated. Rule revisions to F.A.C. chapters 12D-9 and 12D-16 are pending to integrate these requirements. :contentReference[oaicite:6]{index=6}
Impacts on VAB Participants
These changes enhance transparency and preparation, eliminate evidence surprises, and ensure consistency across VAB proceedings statewide.
Conclusion
PTO 25-17 establishes a clearer, fairer evidence-sharing process for VAB hearings, requiring all parties to engage proactively starting September 1, 2025.
© 2025 Jeanette Moffa. All Rights Reserved.
It mandates that petitioners and property appraisers exchange all evidence and witness summaries at least 15 days before VAB hearings.
September 1, 2025.
Both petitioners and property appraisers must share evidence with each other; no conditions apply.
The prior 7-day, request-based evidence exchange rule is now superseded.
Yes—new rules and updated forms will reflect the increased exchange period.
To promote fairness, transparency, and better preparation in VAB hearings.
In PTO Bulletin 25-17 from August 13, 2025, on the Florida DOR site.
Yes—it applies uniformly to all VAB hearings across Florida.
While PTO doesn’t specify sanctions, previous practice included hearing rescheduling; updated rules will clarify this.
A list of evidence, full documentation, and witness summaries to the appraiser at least 15 days before the hearing.
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Jeanette Moffa, Esq.
(954) 800-4138
JeanetteMoffa@MoffaTaxLaw.com
Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax. Jeanette provides SALT planning and consulting as part of her practice, addressing issues such as nexus and taxability, including exemptions, inclusions, and exclusions of transactions from the tax base. In addition, she handles tax controversy, working with state and local agencies in resolution of assessment and refund cases. She also litigates state and local tax and administrative law issues.