NEWS & INSIGHTS
Florida Property Tax Oversight Issues Three Key Summer 2025 Bulletins: Citrus Equipment Relief, VAB Evidence Exchange, and Fee Increases
In July 2025, the Florida Department of Revenue’s Property Tax Oversight (PTO) program released three separate bulletins—PTO BUL 25-03, 25-02, and 25-01—each addressing distinct updates to Florida’s property tax system. These changes impact agricultural property owners, Value Adjustment Board (VAB) petitioners, and those involved in the VAB hearing process. Here’s a breakdown of each update and what it means for taxpayers and professionals across the state.
PTO BUL 25-03: Citrus Packinghouse and Processing Equipment Assessed at Salvage Value
Florida has extended tax relief to citrus growers whose equipment has been permanently idled due to citrus greening. Under PTO BUL 25-03, tangible personal property used exclusively for packing or processing citrus that is no longer in use due to citrus greening must be assessed at no more than salvage value for the 2025 tax roll.
This provision was enacted through amendments to section 193.4516, Florida Statutes, via Chapter 2025-208. The relief applies retroactively to January 1, 2025, ensuring immediate benefit for eligible citrus equipment on the 2025 roll. To qualify, taxpayers must file a specific form with their property appraiser by August 1, 2025.
PTO BUL 25-02: New VAB Evidence Exchange Provisions
PTO BUL 25-02 introduces new procedural rules for VAB hearings, effective September 1, 2025. Petitioners must now submit their evidence and witness list at least 15 days prior to the hearing. Property appraisers must respond within 7 days by sharing their own evidence and witness list. If the appraiser fails to meet the deadline, the hearing must be rescheduled.
These changes were enacted under Chapter 2025-173 and are intended to improve transparency and efficiency. The Department will also revise key forms, including DR-486 (Petition to the VAB) and DR-481 (Notice of Hearing), to reflect these new requirements.
PTO BUL 25-01: Increased VAB Petition Filing Fees
Under PTO BUL 25-01, the filing fee for VAB petitions has increased from $15 to $25 per parcel, effective immediately. The increase reflects rising administrative costs associated with petition processing and is authorized by Chapter 2025-173. Existing fee waivers for qualifying low-income filers remain unchanged.
Key Takeaways
- Citrus processors with idle equipment should file their salvage value declaration before August 1, 2025.
- VAB petitioners must follow stricter timelines for evidence exchange starting September 1, 2025.
- All petitioners should be aware of the $10 increase in VAB filing fees.
Attorneys, CPAs, and property tax professionals should ensure that clients are advised promptly of these changes and meet applicable deadlines.
More Information
Moffa Tax Law | Florida State and Local Tax Attorneys
PTO BUL 25-03 provides property tax relief for citrus growers. It requires that tangible personal property (TPP) used exclusively for citrus packing or processing and made unusable by citrus greening be assessed at no more than salvage value for the 2025 tax roll.
Only owners of equipment that meets all of the following conditions: (1) tangible personal property, (2) used solely for citrus packing or processing, and (3) permanently out of use due to citrus greening.
Yes. The law is retroactive to January 1, 2025. This means the salvage value rule applies to property assessments on the 2025 tax roll—even though the bulletin was issued in July.
Affected property owners must submit the required form to their county property appraiser by August 1, 2025.
It creates new, stricter deadlines for exchanging evidence. Petitioners must submit their evidence and witness list at least 15 days before the hearing. Property appraisers then have 7 days to submit their own response..
If the appraiser fails to timely provide their evidence and witness list, the hearing must be rescheduled. This rule is intended to preserve fairness and procedural integrity.
The Department of Revenue plans to update forms DR-486 (Petition to Value Adjustment Board) and DR-481 (Notice of Hearing) to reflect the new evidence exchange rules.
The new evidence exchange deadlines apply to petitions filed on or after September 1, 2025.
It raises the standard nonrefundable filing fee for each parcel from $15 to $25. The fee increase is already in effect as of the bulletin’s publication in July 2025.
Yes. The fee waiver provisions for qualifying low-income petitioners remain unchanged under current law. Only the standard filing fee amount was adjusted.
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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.
