- 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.
2015 VAB Tax Cycle
The 2015 Tax Roll was certified on May 17, 2016. For questions regarding 2015 petitions, please contact the VAB Clerk at firstname.lastname@example.org or by telephone at 407-836-5447.
2016 VAB Tax Cycle
You may file a petition online from the convenience of your own computer at https://vab.occompt.com/2016/. You may also file a petition by completing Petition Form DR-486. For a portability petition, please complete Petition Form DR-486PORT. Submit the completed form to the VAB clerk at the address shown below.
U.S. Mail: Orange County Value Adjustment Board, P.O. Box 38, Orlando, FL 32802-0038
Courier Service or In person: Orange County Value Adjustment Board, Orange County Administration Building
201 S. Rosalind Avenue, Orlando, FL 32801 - Comptroller Clerk's Office is located on the 4th floor
For information pertaining to the status of petitions filed for prior tax years, please select one of the following links:
2011 2012 2013 2014
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 makes 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 be 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 email@example.com or by dialing (407) 836-5447.