CS/HB 1387 - Ad Valorem Tax Assessments

• Eliminates the requirement that taxpayers participate in an informal conference with the property appraiser before pursuing administrative or judicial review of property assessments.

• Requires value adjustment board petitions to include the property parcel number, estimated market value (if challenging valuation), estimated hearing time, declaration of ownership or authorization, and petitioner's sworn statement.

• Limits persons representing property owners before the value adjustment board for compensation to licensed real estate brokers, appraisers, or Florida Bar members in good standing.

• Allows taxpayers to reschedule hearings once with 5 days' notice, and permits additional rescheduling at the clerk's discretion without extending the board's scheduled end date; removes the requirement that petitioners wait no more than 4 hours from scheduled time.

• Revises filing fees for joint petitions to a flat rate of $15 for the first parcel and $5 for each additional parcel, and authorizes the Department of Revenue to provide special magistrate training online.