NEWS & INSIGHTS
Florida Updates VAB Petition & Hearing Notice Forms: PTO 25-18
PTO Bulletin 25-18 introduces updated VAB forms—DR-481, DR-486, DR-486PORT, PT-101, PT-902020, and a new provisional DR-486SP—to align with mandate for evidence exchange effective September 1, 2025.
Introduction
Issued August 13, 2025, the bulletin announces required updates to core VAB forms to support the new evidence exchange deadline (effective September 1). All new forms bear a revision date of “R. 08/25.”
New & Updated Forms
- DR-481 Notice of Hearing (R. 08/25) – replaces R. 01/17
- DR-486 Petition Request for Hearing (R. 08/25) – replaces R. 11/23
- DR-486PORT Portability Petition (R. 08/25) – replaces R. 04/18
- PT-101 Taxpayer Guide (R. 08/25) – replaces R. 08/24
- PT-902020 VAB Calendar (R. 08/25) – replaces R. 10/24
- DR-486SP Supplemental Notification (R. 08/25) – new form for 2025 hearings only
Form Usage Instructions
Use updated DR-486 and DR-486PORT forms immediately. After September 1, 2025, use only DR-481 R. 08/25 for VAB hearing notices. Send DR-486SP to petitioners who used old forms and are scheduled after that date.
Implementation Timeline
Do not schedule hearings between September 2–16, 2025. Resume on September 17 under new rules. VABs should hold a second organizational meeting to inform stakeholders of these changes.
Conclusion
PTO 25-18 ensures uniform adoption of updated VAB forms statewide, synchronizing procedures with new evidence exchange rules and promoting fairness and clarity in hearings.
It updates key VAB forms (DR-481, DR-486, DR-486PORT, PT-101, PT-902020) to revision R.08/25 and adds DR-486SP for 2025.
DR-481, DR-486, DR-486PORT, PT-101, and PT-902020—all now have the R.08/25 revision.
What is DR-486SP?
For all VAB hearings scheduled on or after September 1, 2025.
No. Hearings must be paused during September 2–16, 2025, and resume starting September 17 to accommodate the 15-day evidence exchange.
To align with the new mandatory evidence exchange procedures, ensuring transparency and fairness.
By holding an additional organizational meeting to inform all petitioners and stakeholders.
Yes. They're posted on the Florida Department of Revenue’s website.
No. It's only intended for use during the 2025 transition.
Additional Articles by the SALTy Orange at Moffa Tax Law:
FLORIDA TAX NEWS Florida Corporate Income Tax Update: Adoption of the 2025 Internal Revenue Code and Key Modifications Florida has…
NEWS & INSIGHTS Florida DOR Distinguishes Taxable Parking Lots from Nontaxable Street-Side Parking In a recent Technical Assistance Advisement, the…
NEWS & INSIGHTS Florida DOR Confirms Dumpster Delivery and Pickup Services Are Not Subject to Sales Tax The Florida Department…
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.