Summer 2025 Property Tax Changes in Florida: What PTO Bulletins 25-01 to 25-04 Mean for You

 Summer 2025 Property Tax Updates: PTO Bulletins 25-01 to 25-04

The Florida Department of Revenue (FDOR) has issued four new Property Tax Oversight (PTO) Bulletins that impact a wide range of stakeholders—property owners, county governments, VAB petitioners, and citrus processors alike. Effective as early as July 1, 2025, these changes implement key parts of House Bill 7031 and address administrative concerns throughout the state.

Here’s what each bulletin covers—and what action you may need to take.

PTO BUL 25-01: VAB Filing Fee Increased to $50 per Parcel

Beginning July 1, 2025, the maximum fee a county can charge to file a Value Adjustment Board (VAB) petition increases from $15 to $50 per parcel. This change, authorized by HB 7031 and described in PTO Bulletin 25-01 (PDF), applies to all new petitions filed for the 2025 tax roll.

Waivers for low-income persons remain available under current law.

PTO BUL 25-02: New Evidence Exchange Rules for VAB Hearings

Effective September 1, 2025, PTO Bulletin 25-02 (PDF) enforces stricter deadlines for evidence exchange between petitioners and property appraisers:

• Petitioners must submit a list of evidence and witness summaries at least 15 days before the scheduled VAB hearing.
• Property appraisers must respond within 7 days of receiving the petitioner’s list.
• If the appraiser fails to respond on time, the hearing must be rescheduled.

These changes are designed to improve procedural fairness and reduce surprises during VAB proceedings.

PTO BUL 25-03: Citrus Equipment Relief for Inactive Machinery

Citrus processors hit hard by greening may benefit from the targeted relief outlined in PTO Bulletin 25-03. The bulletin provides that:

• Tangible personal property used exclusively for citrus packing or processing,
• That has been permanently taken out of use due to citrus greening,
• Must be assessed at no more than salvage value on the 2025 tax roll.

To qualify, processors must apply with their local property appraiser by August 1, 2025. The relief applies retroactively to January 1, 2025.

PTO BUL 25-04: Refund Offset Relief for Counties

Some counties may be entitled to partial reimbursement from the state if their tax base was significantly reduced due to catastrophic event refunds under section 197.319, Florida Statutes.

According to PTO Bulletin 25-04 (PDF), a total of $500,000 has been appropriated from Florida’s General Revenue Fund for the 2025–26 fiscal year.

Eligible counties must submit:

• Form DR-5006 with their reimbursement request, and
• Supporting documentation, including Form DR-522 from the property appraiser.

All submissions must be received by October 1, 2025.

What You Should Do Now

• VAB Petitioners: Prepare for the increased $50 filing fee and update your evidence procedures.
• Citrus Processors: Submit documentation by August 1 to receive salvage value relief.
• Counties: Gather documentation now to support any catastrophic refund reimbursement request due by October 1.

For help preparing or filing your property tax materials in Florida, contact us for guidance tailored to your situation.

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