Florida property tax law explicitly anticipates owners filing without an attorney. The DR-486 is one page. The hearing is short. The magistrate's standard is preponderance, not beyond a reasonable doubt. Most owners file pro se and most who prepare properly win some reduction.
What the statute says
§ 194.011 sets the petition procedure for owners filing pro se. There is no "by counsel" requirement; agent authorization (DR-486POA) is optional and only used when a CPA, broker, or property tax consultant files for you.
When you actually need an attorney
Only when you appeal a VAB decision to circuit court under § 194.171. That step shifts from administrative hearing to civil litigation — filing a complaint, proper service, deposition rules, etc. Most pro se petitioners accept the VAB outcome and don't go to circuit court.
How to prepare
Read your TRIM. Pull the PA's working file on your parcel from the county portal (most counties have free public access). Identify 3–8 arm's-length sales of similar property from the past 18 months. Compute price-per-square-foot or NOI/cap-rate. Write a one-page narrative citing § 193.011 and § 194.301.
Day of the hearing
Bring three copies of everything. Dress professionally — not formal, but not casual. Let the PA present first. State your case in three minutes: (1) here is the subject's just value per the PA, (2) here is what the market shows, (3) here is the gap. Answer the magistrate's questions directly. Don't argue with the PA.
When to bring help
A CPA or property tax consultant filing under DR-486POA can be worth it for portfolios of 5+ parcels, when income-approach analysis is unfamiliar, or when the subject is a special-purpose property (gas station, hospital, etc.). For a single residential or simple commercial petition, pro se is the default.