- The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's
real or personal property.
- The taxpayer's application for any of the following exemptions or special use classifications
·any other tax exemption as provided by
Chapter 196, Florida Statutes or
·any special use classification as provided by
Chapter 193, Florida Statutes.
2014 VAB Tax Cycle
The 2014 Tax Roll was certified on April 8, 2015. For questions regarding 2014 petitions, please contact the VAB Clerk at 407-836-5447 or email at email@example.com.
2015 VAB Tax Cycle
You may file a petition online from the convenience of your own computer at https://vab.occompt.com/2015/. You may also file a petitin by completing Petition Form DR-486. Mail the completed form to the VAB clerk at the address shown.
U.S. Mail: Orange County Value Adjustment Board, P.O. Box 38, Orlando, FL 32802-0038
Courier Service or In person: Orando County Value Adjustment Board, Orange County Administration Building, 201 S. Rosalind Avenue, Orlando, FL - 32802-0038
For information pertaining to the status of petitions filed for prior tax years, please select one of the following links:
2013 2012 2011 2010
IMPORTANT INFORMATION ABOUT REQUIRED PAYMENTS BEFORE THE TAX DELINQUENCY DATE TO AVOID DENIAL OF YOUR PETITION
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 however, 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.
Timeframes to File Your Petition
Assessment Appeals: You must file a petition with the VAB within 25 days after the Property Appraiser mails your Notice of Proposed Property Taxes also known as Truth in Millage (TRIM notice). This usually occurs during the month of August.
Exemption or Classification Appeals: You must file a petition with the VAB within 30 days after the Property Appraiser mails your denial notice. The Property Appraiser must mail all denial notices by July 1.
Tax Deferral Appeals: You must file a petition with the VAB within 30 days after the tax collector mails your denial notice.
Portability Appeals: You must file a petition with the VAB within 25 days after the property appraiser mails your TRIM notice.
Late Filed Appeals: If you file a petition with the VAB after the filing deadline, the petition is subject to a good cause review by the VAB Attorney. The VAB Attorney will review the late filed petition to determine whether or not there is good cause to accept the petition after the filing window has expired. If good cause is found, your petition will be scheduled for a hearing. If good cause is not found, your petition will not be scheduled for a hearing and no further action will be taken.
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 firstname.lastname@example.org or by dialing (407)-836-5447.
The Value Adjustment Board will begin conducting hearings for Classification/Exemption and Value petitions on October 7 and October 20, 2014, respectively. 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.
The Florida Department of Revenue (DOR) has developed a Uniform Policies and Procedure Manual as prescribed by Section 194.011(5)(b), Florida Statutes. The DOR website provides all necessary forms as well as the following Rule Chapters as described below:
Click here for all updated DOR forms that are available to download.
Rule Chapter 12D-9 provides 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 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 email@example.com or by dialing (407)-836-5447.