FL S0836

Requires petitions to the value adjustment board to identify property by parcel number and contain the taxpayer's estimated market value as of January 1 of the current year.

Mandates petitions include the approximate time needed to present the case, disclosure of whether the petitioner is an agent with power of attorney documentation, and a written declaration made under penalties of perjury.

For properties purchased within 3 calendar years prior to the current year, petitions must include purchase price, purchase date, mortgage amounts, and insurance coverage information.

Requires petitions to describe property characteristics including age, condition, square footage of buildings, property use, and lease terms and conditions.

Clarifies that participation in informal conferences with the property appraiser is not a prerequisite for administrative or judicial review of assessments.

Changes the property appraiser's evidence disclosure deadline from "no later than 7 days" to "at least 7 days" before hearing.