FL S0710

Allows late filing of petitions to the value adjustment board in counties that vote to extend the tax roll, if the petitioner demonstrates "good cause" (circumstances beyond their control), with a deadline of 55 days after the property appraiser mails the notice

Modifies the definition of "good cause" for rescheduling hearings in counties with more than 5,000 petitions filed annually, excluding scheduling conflicts in different jurisdictions unless both involve the same petitioner or property appraiser and the petitioner agrees to reschedule

Authorizes clerks in counties with over 5,000 petitions to request that property appraisers and petitioners identify up to 10 business days each when they are unavailable for hearings before the value adjustment board begins its annual hearings

Takes effect July 1, 2019