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

  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:
      ·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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 2021 Value Adjustment Board Tax Cycle

The 2021 Tax Roll was certified on April 13, 2022. For questions regarding 2021 petitions, please contact the VAB Clerk at or 407-836-5447.

IMPORTANT Hearing Information

Beginning in October 2021, the VAB will once again offer virtual and in-person hearings to all participants. Special Magistrates will conduct hearings using both formats until further notice.

The health and safety of the public and staff is paramount. The Orange County VAB is committed to following current Florida Department of Health and Centers for Disease Control and Prevention guidelines related to the Coronavirus pandemic. Anyone choosing to participate in an in-person hearing in the VAB facility will be required to wear a mask covering their nose and mouth at all times, with no exceptions. Temperature checks will be performed prior to entering the VAB facility. Any person who has a temperature of 100.4° F or over or refuses a temperature check is prohibited from entering the VAB facility. These requirements apply to everyone entering VAB facility, including without limitation all participants, witnesses, visitors to the VAB facilities, VAB clerks, security personnel, and members of the public (collectively, “Visitors”).

VAB staff will pre-register all participants for a virtual VAB hearing. However, if preferred, you may opt for in-person attendance by contacting the VAB Clerk at or 407-836-5447. Please note that the Property Appraiser’s Office will attend virtual hearings in lieu of in-person hearings until further notice.

The VAB will conduct virtual hearings using the WebEx Webinar platform. Our office will send you an official notice of hearing using your preferred method of contact as well as a WebEx invitation sent to the email address provided at the time of petition filing. The WebEx hearing invitation will provide instructions for joining by computer, tablet, or telephone.

Petition Filing Options

Online:  You may file a petition to the Value Adjustment Board (VAB) for the 2021 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

Citizens may file a petition for the 2021 tax cycle by completing the following: Petition Form DR-486Petition Form DR-486PORT (Transfer of Homestead Assessment Difference) and/or Petition Form DR-486DP. Citizens wishing to file a petition for Tax Deferral may do so by U.S. mail or FedEx or UPS Delivery. 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

FedEx or UPS Delivery: Orange County Value Adjustment Board, 201 S. Rosalind Ave., 4th Floor Clerk's Office, Orlando, FL 32801

For taxpayers and agents interested in filing a joint petition for contiguous parcels or account numbers, you may only do so by submitting a signed and dated hard copy DR-486 petition form, with the Property Appraiser's contiguous parcel or account determination, in which the appropriate box for a "joint petition" is selected.

For taxpayers and tax agents intending to file ten (10) or more VAB petitions, you may provide the VAB Clerk with a CSV (Comma Delimited) excel spreadsheet containing the parcel IDs and tangible personal property (TPP) account numbers for the Clerk to upload to Axia. This will expedite petition entry and allow the VAB Clerk to schedule your petitions in a more timely manner. Please refer to the Instructions Regarding Utility Uploads for important information prior to submission.          

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

For information pertaining to the status of petitions filed for prior tax years, please select one of the following links:

  2016    2017    2018    2019    2020

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 2021 VAB petition filing deadline is Friday, September 17, 2021.

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:  Petitions may be filed after the petition filing deadline but are subject to a good cause review by the Board's designee. Please include a good cause letter, at the time of filing, explaining the extenuating circumstances which caused you to file late. You will be notified if good cause is not found or if the petition will move forward to hearing.

Required Petition Filing Fee

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 VAB.  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 or by dialing (407) 836-5447. 

Hearing Schedules

The VAB Clerk will notify you of your upcoming hearing date no less than twenty-five (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. 


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.