- 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
is denied:
·homestead exemption
·any other tax exemption as provided by
Chapter 196, Florida Statutes or
·any special use classification as provided by
Chapter 193, Florida Statutes.
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2016 VAB Tax Cycle
You may file a petition to the Value Adjustment Board (VAB) for the 2016 tax cycle from the convenience of your own computer. When you are ready to begin, click on 'Begin Filing a Petition Now' as shown above. Step-by-step instructions are available in the VAB Online Petition Filing Tutorial.
You may also file a petition for the 2016 tax cycle 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 Center Building
201 S. Rosalind Avenue, Orlando, FL 32801 - Comptroller Clerk's Office is located on the 4th floor
If you require additional information regarding your petition to the VAB or upcoming hearing, you may contact the VAB Clerk at vab@occompt.com or by dialing (407)-836-5447.
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). The Orange County VAB petition filing deadline related to valuation issues is dependent upon the mailing of the TRIM notice distributed by the Property Appraiser's Office (PAO). The petition filing deadline is September 19, 2016.
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 along with your letter explaining the extenuating circumstances which caused you to miss the deadline 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.
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 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 vab@occompt.com or by dialing (407) 836-5447.
Hearing Schedules
The VAB typically begins conducting hearings for Classification/Exemption and Value petitions in October. The VAB Clerk 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.
IMPORTANT INFORMATION
Department of Revenue Notice - Partial Payment of Taxes
State law requires a partial payment of taxes on properties that have a VAB 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 VAB 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 VAB makes a final decision on a petition before April 1. The payment amount depends upon the petition filed on the property.