CS/HB 1115 Summary

• Adds right to transparent, fair, and uniform value adjustment board process to Florida Taxpayer's Bill of Rights and requires Department of Revenue to adopt rules establishing such a process

• Requires Department of Revenue to develop uniform policies and procedures manual for value adjustment boards, special magistrates, and board attorneys that must be available on department and clerk websites

• Mandates counsel appointed to advise value adjustment boards complete training for special magistrates and establishes training requirements for special magistrates with specific qualifications based on case type (attorney for exemptions, certified appraiser for real estate, appraiser organization member for personal property)

• Requires value adjustment board written decisions to include findings of fact, conclusions of law logically connected to findings, identification of applicable statutory criteria, and transparent statement of how property appraiser's methodology complies with statutory criteria using checklist forms provided by department

• Takes effect July 1, 2014, and applies to tax years beginning January 1, 2015