Orange County Comptroller
201 South Rosalind Avenue
Post Office Box 38
Orlando, Florida 32802
Telephone (407) 836-5447
Fax (407) 836-5382
Orange County Comptroller

A taxpayer may file a petition with the Value Adjustment Board for the following reasons:
  1. The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's real or personal property.
  2. The taxpayer's application for any of the following exemptions or special use classifications is denied:
    1. homestead exemption
    2. any other tax exemption as provided by Chapter 196, Florida Statutes or
    3. any special use classification as provided by Chapter 193, Florida Statutes.
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2014 Tax Year

 To file a petition for the 2014 tax year, please contact the VAB Clerk at (407)-836-5447. We are available to provide you with the necessary information. 

2013 Tax Year

Your petition to the Value Adjustment Board may now be filed online. 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!

For information pertaining to the status of petitions filed for previous tax year, please select the following link:




Department of Revenue Notice - Partial Payment of Taxes

State law requires a partial payment of taxes on properties that have a Value Adjustment Board petition on or before the payment delinquency date (normally April 1, following the assessment year under review but this date can vary). If the required partial payment is not made before the delinquency date,the Value Adjustment Board will deny your petition. the last day to make the partial payment before the delinquency date is generally March 31. Review your tax bill or contact your tax collector to determine your delinquency date.

Petitioners should be aware that even if a Special Magistrate's recommended decision has been issued, a partial payment is still required before the delinquency date. A partial payment is not required only if the Value Adjustment Board make a final decision on a petition before April 1. The payment amount depends upon the petition filed on the property.

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. No refunds will be made - 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. If you need any assistance while filing, please contact the VAB clerk at or by dialing 407-836-5447.

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. Whether you have selected to receive notices by email or U.S. mail, please note that you will receive important information with your hearing notice. Please be sure to read all materials as they pertain to hearing and evidence submittal requirements.

Helpful Websites:

The Florida Department of Revenue (DOR) has developed a Uniform Policies and Procedure Manual as prescribed by Section 194.011(5)(b) of Florida Statutes. The DOR website provides all necessary forms as well as the following Rule Chapters as described below:

DOR forms are available for downloading. Click here for all updated forms.

Rule Chapter 12D-9 will offer detailed information pertaining to the uniform rules of procedure for hearings before Value Adjustment Boards.

Rule Chapter 12D-10 provides information regarding the rules applicable to the requirements for hearings and decisions.

Government -In-The-Sunshine Manual includes specific requirements pertaining to Florida's Government in the Sunshine/open government laws.

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:

Letter of Authorization

Presumption of Correctness

Withdrawal Form - DR 485WI

If you require additional information regarding your petition to the VAB or upcoming hearing, you may contact the VAB clerk at or by dialing 407-836-5447.