Each year, local governments raise funds by collecting taxes on the real and tangible property located in each government's jurisdiction. These taxes, known as ad valorem or property taxes, are calculated by multiplying the millage rate times the value of the taxable property owned by the taxpayer. Millage rates are set by local taxing authorities. The value at which your property is assessed is determined by the Property Appraiser, the elected official responsible for assessing the value of all real property and tangible property in Orange County.
The Property Appraiser is required by law to assess property at just value as of January 1st of the current year. The just value of property is the most probable sale price of a property in terms of money in a competitive and open market, assuming that the buyer and seller are acting prudently, knowledgeable and for self-interest, allowing sufficient time for the sale, and assuming that the transaction is not affected by undue stimuli or duress.
If you believe that the millage rates are excessive, you may voice your concerns at a public hearing scheduled for that purpose. Contact the Clerk of the BCC at 407-837-7300 for information regarding upcoming dates. If you believe that the Property Appraiser has assessed your property at a value greater than just value, you may schedule a meeting with the Property Appraiser's staff, file a petition to the Value Adjustment Board, and/or institute legal action in Circuit Court. The following information is designed to provide a brief overview of the procedures available for appealing the assessed value of property.
The Frequently Asked Questions guide provides useful information to assist you through petition filing and the hearing process.
You may file a petition for the 2015 tax cycle by completing Petition Form DR-486. Mail the completed form to the VAB clerk at the address shown. The VAB is currently accepting petitions by U.S. mail only.
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 - Comptroller Clerk's Office located on the 4th floor
VAB members Commissioner S. Scott Boyd, Commissioner Pete Clarke, School Board Member Daryl Flynn, BCC Citizen Member David Robinson, and School Board Member Martin Prague appointed the following Special Magistrates to serve Orange County during the 2014 tax cycle.
Attorney Magistrates: Counselors Joy Ewertz and Karen Wonsetler; Thomas Michael Woods to serve as alternate.
Tangible Personal Property Appraiser Magistrates: Curt Cordell, Martin Barrett and Steven C. Tatro
Real Property Appraiser Magistrates: Edwin Barfield, Stephen King, Thomas Riddle, John Robinson and Richard Steeves
The Florida Department of Revenue has developed a Uniform Policies and Procedure Manual as prescribed by Section 194.011(5)(b) of Florida Statutes.
For additional information regarding the uniform rules of procedure for hearings before value adjustment boards and special magistrates as well as the rules applicable to the requirements for hearings and decisions, you may visit Rule Chapter 12D-9 and 12D-10 of the Florida Administrative Code. Specific requirements pertaining to Florida's Government in the Sunshine / open government laws may be found in the Government -In-The- Sunshine Manual.
The following documents (Adobe Acrobat Required) provide more detailed information about Orange County's VAB program and answer Frequently Asked Questions.
|2014 Online Tutorial||505 Kb|
|Presumption of Correctness||13 Kb|
|Petition Form (DR-486)||394 Kb|
|Hearing Site Location and Map||180 Kb|
|Single Joint Petition (Contiguous) Filing Information||153 Kb|
|Taxpayer Guide to Evidence Submittal & Other Information||246 Kb|
|Local Administrative Procedures||67 Kb|
|Withdrawal Form (DR485WI).pdf||356 Kb|
|Evidence: Submittal Information||26 Kb|
|Evidence: Instructions for Uploading||150 Kb|
|2014-09-09 Special Magistrate Orientation (audio)||36073 Kb|