DR-486 Walkthrough: How to File Your Florida VAB Petition in 2026

DR-486 — the only form you need

Florida uses one statewide form to challenge your property tax assessment: Form DR-486 (Petition to the Value Adjustment Board). It's identical across all 67 counties, promulgated under Rule 12D-16.002 F.A.C., and currently in revision 12/25.

You file it with your county Clerk of Court (the VAB administrator), pay the $15 filing fee, and the VAB schedules a hearing. This walkthrough takes you through the form line by line.

Step 1 — Download Form DR-486

https://floridarevenue.com/property/documents/dr486.pdf

Print it or save the PDF. You'll fill it in by hand, electronically, or via your county's online portal (about 50 counties use the Axia VAB system; check your county Clerk's site).

Step 2 — Section A: Petitioner information

• Petitioner's Name — owner of record as it appears on the deed
• Mailing Address — where you receive county tax bills
• Phone & Email — required for hearing scheduling notifications
• Representative (optional) — if a tax agent or attorney is filing for you. Otherwise leave blank.

Step 3 — Section B: Property information

• County — your Florida county
• Parcel ID — from your TRIM notice (8-26 digits, format varies by county)
• Property Address — situs address (where the property physically is)
• Use code — leave the DOR Use Code from the TRIM notice (e.g., 01 single-family, 04 condominium)
• Type of Property — single family, condominium, mobile home, vacant residential, etc.

Step 4 — Section C: Reason for petition

This is the most important section. Check ALL that apply:

✅ Just/Market Value (Fla. Stat. §193.011) — "The Property Appraiser's determination of just value exceeds the actual just value of the property as required by Fla. Stat. §193.011."

✅ Unequal Assessment (Fla. Stat. §194.301) — "The Property Appraiser's assessment is not based on an unequal assessment compared to similarly situated properties."

For most homeowner appeals, both apply. The Property Appraiser must rebut each independently.

The "Classified Use" and "Tangible Personal Property" boxes are for special-purpose appeals (agricultural land, business equipment); skip these for residential petitions.

Step 5 — Section D: Petitioner's Statement

This is a free-text box for your argument. Keep it brief:

"I petition the Value Adjustment Board to reduce the just value of my property from $XXX,XXX to $YYY,YYY. The basis is (1) recent comparable sales averaging $YYY,YYY in my immediate area, and (2) comparable property assessments per square foot averaging $YY/sqft vs. my assessment of $ZZ/sqft. Detailed comparable evidence is attached."

Don't argue emotion. Stick to data.

Step 6 — Attachments

• Comparable sales sheet — 3-5 recent arms-length sales, similar size, age, DOR use code
• Assessed value comparison sheet — 5-10 similar properties assessed lower per square foot
• Damage documentation — if applicable (storm damage, structural issues)
• Appraisal report — if you have one from a licensed Florida appraiser (optional but powerful)

The AppealMyTax DR-486 packet auto-generates these attachments from FL DOR statewide NAL data for $49.

Step 7 — Filing

Two paths:

Online (Axia VAB portal): About 50 Florida counties use the Axia VAB e-filing system. Check your county Clerk's website for the link. Upload your DR-486 + attachments, pay $15 via credit card.

Paper: Mail or hand-deliver to your county Clerk of Court (VAB section). Postmark does NOT count — the Clerk must receive the petition by your deadline. Pay the $15 filing fee by check or money order. Hand-deliver or use certified mail with return receipt.

Step 8 — Confirmation

You'll receive a petition number from the Clerk. Save this — it's your case number for hearing notifications.

Step 9 — Hearing notice

The VAB schedules a hearing typically 30-90 days after filing. In counties with population >75,000, a special magistrate hears the case; in smaller counties, the VAB itself (5 board members) hears it directly.

You'll get a written notice at least 25 calendar days before the hearing per Fla. Stat. §194.032.

What happens at the hearing

The special magistrate (or VAB) hears both sides. You present your evidence first, then the Property Appraiser responds. The hearing is typically 15-30 minutes for residential cases.

You'll receive a written decision within 20 calendar days. If the VAB grants a reduction, the new value is final unless either party appeals to circuit court within 60 days.

Generate your DR-486 packet now →

Check Your Houston Address

Free calculator pulls HCAD comps in 30 seconds. Optional $49 packet pre-fills your iFile protest.