Florida Expands Electronic Appearances at the Value Adjustment Board: PTO 25-07

Florida’s PTO Bulletin 25-07 confirms that taxpayers and representatives may now appear electronically before the Value Adjustment Board, providing greater flexibility in property tax appeals.

Introduction

In August 2025, the Florida Department of Revenue’s Property Tax Oversight (PTO) program issued Informational Bulletin 25-07, addressing electronic appearances at Value Adjustment Board (VAB) hearings. This guidance reflects the Legislature’s continued modernization of Florida’s property tax system and applies beginning with the 2025 tax roll.

Authority for Electronic Appearances

The bulletin confirms that both taxpayers and their representatives may appear at VAB hearings electronically. The option provides flexibility, reducing travel and scheduling burdens while ensuring due process is preserved.

When Electronic Appearances Apply

Electronic appearances may be permitted in both routine and contested VAB hearings, subject to the local board’s procedures. Importantly, PTO 25-07 clarifies that allowing electronic appearances is consistent with Florida law and must be implemented statewide to ensure uniformity.

Benefits for Taxpayers and Practitioners

For taxpayers, electronic appearances mean easier access to hearings without the need for in-person attendance. For practitioners, this reduces costs and allows for broader representation across multiple counties without logistical hurdles.

Implementation

Counties must adopt procedures to accommodate electronic participation, including providing clear instructions on how to log in, present evidence, and respond to board questions. While electronic appearances simplify access, the same evidentiary rules and deadlines apply.

Conclusion

PTO 25-07 continues Florida’s trend toward modernization in property tax administration. By confirming that electronic appearances are valid for VAB proceedings, the Department of Revenue ensures greater accessibility, efficiency, and uniform application of the law statewide.