Pursuant to Chapter 194, F.S., the Value Adjustment Board (VAB) must deny a petition by written decision by April 20, 2014, if the petitioner has not made the payment required below before the taxes become delinquent on March 31, 2014:

 Required Payment for Appeal of Assessment (§. 194.014 (1)(a), F.S.)

For petitions on the value, including portability, the required payment must include:

·         All of the non-ad valorem assessments, and

·         A partial payment of at least 75 percent of the ad valorem taxes, less any discount under §.197.162, F.S.

Required Payment for Other Appeals (§. 194.014 (1)(b), F.S.)

For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the required payment must include:

·         All of the non-ad valorem assessments, and

·         The amount of the tax that the taxpayer admits in good faith to owe, less any discount under §. 197.162, F.S.

2012 VAB Members

BCC Member - Commissioner Scott Boyd

BCC Member - Commissioner Fred Brummer

School Board Member - Daryl Flynn

BCC Citizen Member - David Robinson

School Board Citizen Member - Martin Prague

During its Organizational Meeting, the Board appointed Special Magistrates to serve the County while conducting hearings for petitions filed during the 2012 tax cycle.  For a listing of appointed Special Magistrates, you may contact the VAB clerk at This email address is being protected from spambots. You need JavaScript enabled to view it. or by dialing 407-836-5447.

The Florida Department of Revenue has developed a Uniform Policies and Procedure Manual as prescribed by Section 194.011(5)(b) of Florida Statutes.  

Uniform Policy and Procedures Manual   

Other Legal Resources Including Statutory Criteria    

Reference Manuals Including Guidelines

All DOR Forms 

For additional information regarding the rules applicable to the requirements for hearings and decisions, you may visit Rule Chapter 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.

 NOTICE TO TAX AGENTS REGARDING SINGLE JOINT PETITIONS FOR CONTIGUOUS PARCELS

The Orange County VAB has created a feature to enable you to file electronically a single joint petition for contiguous parcels.  Please read the instruction document provided below, which offers step-by-step instructions. 

Pursuant to Chapter 194, F.S., the Value Adjustment Board (VAB) must deny a petition by written decision by April 20, 2013, if the petitioner has not made the payment required below before the taxes become delinquent:

Required Payment for Appeal of Assessment (§. 194.014 (1)(a), F.S.)

For petitions on the value, including portability, the required payment must include:

• All of the non-ad valorem assessments, and
• A partial payment of at least 75 percent of the ad valorem taxes, less any discount under §197.162, F.S.

 Required Payment for Other Appeals (§. 194.014 (1)(b), F.S.)

For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the required payment must include:

• All of the non-ad valorem assessments, and
• The amount of the tax that the taxpayer admits in good faith to owe, less any discount under §. 197.162, F.S.