County pages rarely surface these. Each one is a distinct legal route with its own clock.
Refund of overpaid ad valorem taxes — Form DR-462
CORRECTION TO THE RECORD: DR-405 is NOT a refund form. DR-405 is the 'Tangible Personal Property Tax Return, R. 01/18' — the annual TPP return filed with the property appraiser under Fla. Stat. 193.052, and timely filing it is a precondition to contesting a TPP assessment at all (Fla. Stat. 194.034(1)(j): 'An assessment may not be contested unless a return as required by s. 193.052 was timely filed'). THE CORRECT REFUND FORM IS DR-462, 'Application for Refund of Ad Valorem Taxes, R. 12/11' (https://floridarevenue.com/property/Documents/dr462.pdf), listed under 'Refund Forms' with DR-465, 'Application for Catastrophic Event Tax Refund, R. 11/23,' and the guide PT-103, 'How to Apply for a Refund.' SUBSTANCE: Fla. Stat. 197.182(1)(a) directs DOR to 'pass upon and order refunds' where (1) an overpayment was made, (2) payment was made when no tax was due, (3) a bona fide controversy existed, the taxpayer paid, and a court finally adjudged no liability, (4)-(5) erroneous delinquent or non-delinquent payments with certified-mail demand and 45-day non-reimbursement, or (6) payment for a tax certificate later corrected, amended, or voided under s. 197.443. Court-ordered refunds and refunds not resulting from changes in assessed value are made directly by the tax collector without a DOR order (197.182(1)(b)); overpayments of $10 or less may be retained absent a written claim, and overpayments over $10 from taxpayer error identified within the limitations period are automatically refunded (197.182(1)(c)); corrections producing refunds under $2,500 are made by the collector without a DOR order (197.182(1)(k)). Timing: refund within 100 days of claim if funds available (197.182(1)(g)); DOR approval/denial within 30 days of receiving the claim from the collector (197.182(1)(l)).
When:
primary source · verified
Correction of a material mistake of fact about an essential condition of the property — Fla. Stat. 197.122(3)
A powerful, under-used remedy that operates OUTSIDE the 25-day VAB window. Fla. Stat. 197.122(3): the appraiser 'may also correct a material mistake of fact relating to an essential condition of the subject property to reduce an assessment if to do so requires only the exercise of judgment as to the effect of the mistake of fact on the assessed or taxable value.' 'Essential condition' is defined exhaustively as a characteristic of the subject parcel 'including only: 1. Environmental restrictions, zoning restrictions, or restrictions on permissible use; 2. Acreage; 3. Wetlands or other environmental lands that are or have been restricted in use because of such environmental features; 4. Access to usable land; 5. Any characteristic of the subject parcel which, in the property appraiser's opinion, caused the appraisal to be clearly erroneous; or 6. Depreciation of the property that was based on a latent defect of the property which existed but was not readily discernible by inspection on January 1, but not depreciation from any other cause.' Ground 5 is open-ended but discretionary. If the correction produces a refund on the current roll, the appraiser may ask DOR to pass on it under s. 197.182 or submit the correction and refund order directly to the tax collector; prior-year corrections producing refunds must go through s. 197.182. This is a request to the property appraiser, not an appeal — no petition, no fee, no independent right to a hearing.
When:
primary source · verified
Errors and insolvencies / clerical correction ab initio — Fla. Stat. 197.122(1)
SCOPE CLARIFICATION: Fla. Stat. 197.122(1) is titled 'Lien of taxes; application' and is primarily a lien-priority and error-preservation provision, NOT a taxpayer-initiated valuation remedy. An act or omission by a property appraiser, tax collector, board of county commissioners, clerk of the circuit court, county comptroller, their deputies or assistants, or the newspaper publishing a sale advertisement 'does not defeat the payment of taxes, interest, fees, and costs due and may be corrected at any time by the party responsible'; amounts so corrected 'shall be deemed to be valid ab initio and do not affect the collection of the tax.' It cuts BOTH ways: officials may fix clerical errors at any time, and it forecloses the argument that an official's error voids the tax. It also charges owners with constructive knowledge — all owners 'are held to know that taxes are due and payable annually' and must ascertain and pay current and delinquent taxes 'before April 1 of the year following the year in which taxes are assessed.' A tax sale may be invalidated only on proof that the property was not subject to taxation, taxes were paid before a personal property sale, or the real property was redeemed in time (197.122(1)(a)-(c)). Related instrument: Form DR-505, 'Report Of Errors And Insolvencies, R. 01/25' — a TAX COLLECTOR form, not a taxpayer petition. Do NOT market 197.122(1) to consumers as a valuation appeal route; the taxpayer-usable correction power is in 197.122(3).
When:
primary source · verified
Late-filed VAB petition on a 'good cause' showing — Rule 12D-9.015(14), F.A.C.
The board 'may not extend the time for filing a petition' and 'is not authorized to set and publish a deadline for late filed petitions.' But failure to meet the statutory deadline does not prevent consideration where the board or its designee finds 'good cause justifying consideration and that the delay will not, in fact, be harmful to the performance of board functions in the taxing process.' 'Good cause' means 'the verifiable showing of extraordinary circumstances,' limited to: (1) personal, family, or business crisis or emergency at a critical time or for an extended period that would divert a reasonable person's attention from filing; (2) physical or mental illness, infirmity, or disability reasonably affecting the ability to timely file; (3) miscommunication with, or misinformation from, the board clerk, property appraiser, or their staff regarding the necessity or proper procedure for filing; or (4) 'Any other cause beyond the control of the petitioner that would prevent a reasonably prudent petitioner from timely filing.' Procedure: the clerk accepts but does not schedule the petition and forwards it for a good-cause determination if accompanied by a written explanation of the delay; the determination precedes scheduling. Form DR-486 (R. 12/25) has a late-filing checkbox requiring an attached statement of reasons and supporting documents. Rule 12D-9.015(14)(f) warns a late filer 'may timely file an action in circuit court to preserve the right to proceed in circuit court.' DO NOT rely on this as a business process — discretionary, fact-bound, and expressly not a deadline extension.
When:
primary source · verified
Mandatory partial payment to keep a pending VAB petition alive — Fla. Stat. 194.014
A trap that can destroy an otherwise meritorious appeal. DOR PT-101 (R. 8/25): 'Florida law requires the VAB to deny a petition in writing by April 20 if the taxpayer does not make a required payment before the taxes become delinquent. (see s. 194.014(1)(c), F.S.)' For VALUE petitions (including portability), the payment (after any applicable s. 197.162 discount) must include 'All of the non-ad valorem assessments' plus 'A partial payment of at least 75 percent of the ad valorem taxes.' For petitions on denial of an exemption or classification, or arguing the property was not substantially complete on January 1: all non-ad valorem assessments plus 'The amount of the tax that the taxpayer admits in good faith to owe.' DOR Form PT-902020 (R. 8/25) lists March 31 as the last day for a taxpayer with a pending petition to make the partial payment of last year's taxes ('If not paid, petition will be dismissed'), and April 20 as the date the VAB denies petitions where the payment was not made. Decision form: DR-485D, 'Decision of the Value Adjustment Board, Denial for Non-Payment' (R. 11/23). CAVEAT: the full text of Fla. Stat. 194.014 was not read in primary source; the percentages, categories, and dates are taken verbatim from DOR PT-101 (R. 8/25) and PT-902020 (R. 8/25), citing 194.014(1) and 194.014(1)(c). Verify against 194.014 before relying on the 75 percent figure operationally.
When:
primary source · verified
Circuit court declaratory action on denial of homestead exemption or portability — Fla. Stat. 193.155(8)(l) / 196.151
Where the VAB affirms the appraiser's refusal of a s. 193.155(8) portability assessment, Fla. Stat. 193.155(8)(l): the board's action 'is final in the cause unless the applicant, within 60 days following the date of refusal of the application by the board, files in the circuit court of the county in which the homestead is located a proceeding against the property appraiser for a declaratory judgment as is provided under chapter 86 or other appropriate proceeding.' Such VAB appeals must be heard by an ATTORNEY special magistrate if the board uses special magistrates. Different, shorter track for homestead exemption and tax deferral decisions: DOR Form PT-902020 (R. 8/25) shows 'Up to 15 days after decision' for a taxpayer, property appraiser, or tax collector to appeal such a VAB decision to circuit court, citing Fla. Stat. 196.151 and 197.2425 — versus 'Up to 60 days after decision' for just value, assessed value, and portability denial, citing 193.155(3)(a), 193.155(8)(l), and 194.171(2). The 15-day figure comes from the DOR calendar; ss. 196.151 and 197.2425 were not read directly.
When:
primary source · verified