A taxpayer may file a petition with the Value Adjustment Board for the following reasons:
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The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's real or personal property.
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The taxpayer's application for any of the following exemptions or special use classifications is denied:
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homestead exemption
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any other tax exemption as provided by Chapter 196, Florida Statutes or
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any special use classification as provided by Chapter 193, Florida Statutes.
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Welcome to the Orange County Value Adjustment Board
For all inquiries pertaining to the 2009 tax year, please visit http://vab.occompt.com/2009
Filing a Petition to the Value Adjustment Board for the 2010 Tax Year:
Your petition to the Value Adjustment Board may now be filed online from the convenience of your home or your local public library. When you are ready to begin, click on 'Begin Filing a Petition Now' as shown above. For step-by-step instructions, you may read the VAB Online Petition Filing Tutorial!
The Deadline for Filing is September 20th, 2010.
Required Fees
If you are filing a petition to appeal the denial of homestead exemption, please note that consistent with Section 194.013 Florida Statutes, there is no filing fee required. However, there is a $15 non-refundable filing fee for all other petitions to the Value Adjustment Board. All fees paid are final. Your petition is not considered filed until the appropriate filing fee has been received by the VAB Clerk. You may elect to pay by either MasterCard/Visa or personal check. Please make checks payable to Orange County BCC and remit payment to: Value Adjustment Board, P.O. Box 38, Orlando, FL 32802-0038.
Hearing Schedules:
The Value Adjustment Board anticipates hearings to begin during the month of October. The Clerk of the Value Adjustment Board will notify you of your upcoming hearing date no less than 25 days prior to the day of the scheduled hearing. You will receive several important documents with your hearing notice. Please be sure to read all materials as they pertain to hearing and evidence submittal requirements.
Helpful Information:
The Florida Department of Revenue has developed a uniform policies and procedure manual as prescribed by Section 194.011(5)(b) of Florida Statutes. For detailed information pertaining to the uniform rules of procedure for hearings before Value Adjustment Boards, and the associated forms that have been adopted please refer to Rule Chapter 12D-9 of the Florida Administrative Code. For additional information regarding the rules applicable to the requirements for hearings and decisions, you may visit Rule Chapter 12D-10 of the Florida Administrative Code. Specific requirements pertaining to Florida's Government in the Sunshine / open government laws may be found in the Government -In-The-Sunshine Manual.
Below is a list of links,which will allow you access to a number of documents and as well as valuable information to assist you through the Value Adjustment Board process:
Web FAQ
Uniform Procedures
Presumption of Correctness
Evidence Handout
Petition Withdrawal
Request to Reschedule
Letter of Authorization (LOA)