Memorandum
DATE: June 5, 2026
TO: Members of the 2026 Value Adjustment Board (VAB)
FROM: Anissa Mercado, Assistant Manager, Comptroller Clerk of the Board
SUBJECT: Documents available to the public and Board Members
PURPOSE:
Announce documents made available to the public and Board Members.
BACKGROUND:
As per Florida Administrative Code, 12D-9.013, the VAB is required to:
Make available to the public, special magistrates and board members, rule Chapter 12D-9, F.A.C., containing the Uniform Rules of Procedure for hearings before value adjustment boards and special magistrates (if applicable), and the associated forms that have been adopted by the department;
Make available to the public, special magistrates and board members, rule Chapter 12D-10, F.A.C., containing the rules applicable to the requirements for hearings and decisions;
Make available to the public, special magistrates and board members the requirements of Florida's Government in the Sunshine/open government laws including information on where to obtain the current Government-In-The-Sunshine manual;
Make available to the public, special magistrates and board members, Rules 12D-51.001, 12D-51.002 and 12D-51.003, F.A.C., and Chapters 192 through 195, F.S., as reference information containing the guidelines and statutes applicable to assessments and assessment administration.
ACTION REQUESTED:
title
Documents available to the public and Board Members.
1. Rule Chapter 12D-9, F.A.C., containing the Uniform Rules of Procedure for hearings before Value Adjustment Boards and Special Magistrates, and the associated forms that have been adopted by the Department of Revenue. [FAC 12D-9.013(1)(e)]
2. Rule Chapter 12D-10, F.A.C., containing the rules applicable to the requirements for hearings and decisions. [FAC 12D-9.013(1)(f)]
3. Government-In-The-Sunshine Manual, containing the requirements of Florida's Government in the Sunshine/open government laws, including information on where to obtain the curren...
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