VALUE ADJUSTMENT BOARD
The VAB will be closed on Monday, January 15, 2018 for the Martin Luther King, Jr. holiday.
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.
WHERE CAN I FIND ANSWERS TO MY QUESTIONS?
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 firstname.lastname@example.org.
HOW DO I FILE A VAB PETITION?
Online Petition Filing
Citizens wishing to file an online petition to the VAB for the 2017 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
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, Magnolia Place Building
109 E. Church St., Suite 450, Orlando, FL 32801
Utility Upload Petition Filing
For tax agents intending to file ten (10) or more petitions to the VAB for the 2017 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.
WHEN IS THE DEADLINE TO FILE A VAB PETITION?
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).
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 2017 VAB petition filing deadline was Monday, September 18, 2017.
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.
2017 VAB APPOINTED MEMBERS
BCC Members: Commissioner Bryan Nelson (Chair) and Commissioner Emily Bonilla
School Board Member: Joie Cadle (Vice-Chair)
BCC Citizen Member: David Robinson
School Board Citizen Member: Lou Nimkoff
2017 VAB ALTERNATE MEMBERS
BCC Members: Commissioner Betsy VanderLey and Commissioner Victoria Siplin
School Board Member: Nancy Robbinson
BCC Citizen Member: Robert Caldwell
School Board Citizen Member: Heather Traynham
PAYMENT OF PROPERTY 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.
LAWS & LINKS
DEPARTMENT OF REVENUE
- Department of Revenue Value Adjustment Board Information Page
- Uniform Policies and Procedures Manual and Other Legal Resources and Reference Materials
FLORIDA ADMINISTRATIVE CODE
- Florida Statutes Chapter 192
- Florida Statutes Chapter 193
- Florida Statutes Chapter 194
- Florida Statutes Chapter 195
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 Policies and Procedures Manual
- All DOR Forms
- Specific requirements pertaining to Florida’s Government in the Sunshine / open government laws may be found in the Government -In-The- Sunshine Manual.
FORMS AND DOCUMENTS
The following documents (Adobe Acrobat Required) provide more detailed information about Orange County’s VAB program and answer Frequently Asked Questions.