CS/HB 417 (Fernandez-Barquin) and SB 572 (Garcia) increase the variance percentages, which

must be met in order for a property appraiser to challenge a Value Adjustment Board decision in circuit court. SB 572 revises factors that a property appraiser must consider in deriving just valuation for a property. For example, the property appraiser may not consider the highest and best use if the necessary zoning changes, concurrency requirement or permits to achieve the highest and best use are not in place on January 1 of the assessment year. (Hughes)