Value Adjustment Board

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The 2018 Orange County Value Adjustment Board (VAB) will conduct its Organizational Meeting on June 29, 2018 at 1:00 p.m. in the Orange County Administration Center Building, 201 S. Rosalind Ave. 4th Floor, County Comptroller’s Martha O. Haynie Conference Room.


The Comptroller serves as the Clerk to the VAB. The VAB consists of two County Commissioners, one School Board member and two citizen members. The VAB makes the final decisions regarding appeals of assessed valuation of property and homestead, widow(er)s and disability exemptions, denial of agricultural classifications and portability issues. The Clerk is responsible for soliciting magistrates to serve Orange County, receiving VAB petitions, scheduling hearings, all administrative paperwork, calculating the shift in taxes due to actions of the VAB and notifying petitioners of the decisions of the VAB.

For a general overview of property assessment timelines, please refer to the Florida Department of Revenue’s VAB calendar.


There is a lot to know when preparing to file a petition to the VAB. The Frequently Asked Questions page will provide useful information during the tax cycle from petition filing to the final meeting of the VAB. If you cannot find an answer, contact the VAB clerk at


Online Petition Filing 

Citizens wishing to file an online petition to the VAB for the 2018 tax year may do so by selecting ‘File Petition Online’ or by hovering over the department ‘VAB’ listed above and selecting ‘File Petition Online.’

U.S. Mail Petition Filing 

Citizens may also file a petition to the VAB for the 2018 tax year by completing Petition Form DR-486. For a portability petition, please complete Petition Form DR-486PORT.

Submit the completed form to Orange County Value Adjustment Board P.O. Box 38, Orlando, FL 32802-0038.

FedEx or UPS Delivery Petition Filing

For citizens wishing to submit VAB petitions via FedEx or UPS delivery, please submit to Orange County Value Adjustment Board 201 S. Rosalind Ave., 4th Floor Clerk’s Office, Orlando, FL 32801.

Courier Service or In Person Petition Filing

Orange County Value Adjustment Board, Administration Center Building
201 S. Rosalind Ave., 4th Floor Clerk’s Office, Orlando, FL 32801.

Utility Upload Petition Filing

For tax agents intending to file ten (10) or more petitions to the VAB for the 2018 tax year, please provide the VAB Clerk with a CSV (Comma Delimited) excel spreadsheet containing the parcel IDs or 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 petitions for hearings in a more timely manner. Please refer to the Instructions to Agents Regarding Utility Uploads for important information prior to submission.


Exemption / Classification Petitions

Petitions appealing the denial of an exemption or classification must be filed with the VAB at least thirty (30) days following the date of your denial letter received from the Property Appraiser’s Office (PAO).

Valuation Petitions

Petitions related to valuation issues must be filed by the 25th day following the mailing of the notice of proposed property taxes, otherwise known as the TRIM notice, from the PAO. Typically the TRIM notices are mailed in mid to late August. The 2018 VAB petition filing deadline is Tuesday, September 18, 2018.

Petitions submitted after the filing deadline are subject to a good cause review by the Board’s designee. Good cause petitions should be accompanied by a letter explaining the extenuating circumstances that caused the petitioner to miss the filing deadline.The petitioner will be notified whether or not good cause was found and if the petition will be scheduled for hearing.


BCC Members: Commissioner Betsy VanderLey and Commissioner Emily Bonilla

School Board Member: Joie Cadle

BCC Citizen Member: David Robinson

School Board Citizen Member: Lou Nimkoff


BCC Members:  Commissioner Pete Clarke and Commissioner Victoria Siplin

School Board Member: Linda Kobert

BCC Citizen Member: Robert Caldwell

School Board Citizen Member: Sean Murphy


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.





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


The following documents (Adobe Acrobat Required) provide more detailed information about Orange County’s VAB program and answer Frequently Asked Questions.

Title Date Size
2017 Online Petition Filing Tutorial 2017/06/23 544 KB
2017-08-29 2017 VAB Interim Meeting Audio 2017/09/14 5 MB
2017-08-29 2017 VAB Interim Meeting Packet 2017/08/24 6 MB
2017-06-06 2017 VAB Organizational Meeting Audio 2017/09/15 29 MB
DOR Handout Taxpayer Guide on Petitions to the VAB 2017/05/04 96 KB
Evidence: Instructions For Uploading Evidence 2017/05/04 201 KB
Evidence: Submittal Information 2017/05/04 28 KB
Form: DR-485WI Withdrawal 2017/01/20 91 KB
Form: DR-486 Petition 2018/04/19 459 KB
Form: DR486A Written Authorization Before the VAB 2017/01/20 268 KB
Form: DR-486MU Attachment to Single Joint Petition 2016/06/20 302 KB
Form: DR486POA Power of Attorney 2017/01/20 94 KB
Form: DR-486PORT Petition (Portability) 2018/04/19 543 KB
Hearing Site Location and Parking Map 2016/11/16 194 KB
Instructions to Agents Regarding Utility Uploads 2017/09/12 120 KB
Local Administrative Procedures 2017/10/19 83 KB
Presumption of Correctness 2015/08/24 113 KB
Written Authorization and Power of Attorney Guidelines 2017/06/08 132 KB
2018-04-16 2017 VAB Final Meeting Packet 2018/04/10 2 MB
2018-04-16 2017 VAB Final Meeting Audio 2018/04/19 23 MB
2018-06-29 2018 VAB Organizational Meeting Packet 2018/06/08 62 MB
Bryan Gipson 2017-00416 Records Combined 2018/06/11 23 MB
Bryan Gipson 2017-00563 Records Combined 2018/06/11 21 MB
Bryan Gipson 2017-00869 Records Combined 2018/06/11 57 MB
Bryan Gipson 2017-00950 Records Combined 2018/06/11 55 MB
Bryan Gipson 2017-01057 Records Combined 2018/06/11 27 MB
Bryan Gipson 2017-02464 Records Combined 2018/06/11 27 MB
Bryan Gipson 2017-02473 Records Combined 2018/06/11 27 MB