2016 VAB Tax Cycle
You may file a petition with the Orange County VAB for the 2016 tax year from the convenience of your own computer. When you are ready to begin, open the drop-down list from the “VAB” tab (above) and select File Petition Online.
You may also file a petition for the 2016 tax year by completing Petition Form DR-486. For a portability petition, please complete Petition Form DR-486PORT. Submit the completed form to the VAB clerk at the address shown below:
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 Center Building
201 S. Rosalind Avenue, Orlando, FL 32801
Petitions may be submitted to the Comptroller Clerk’s Office located on the 4th floor.
The VAB petition filing deadline related to valuation issues is dependent upon the mailing of the Truth in Millage (TRIM) notice distributed by the Property Appraiser’s Office (PAO). The petition filing deadline was September 19, 2016.
IMPORTANT NOTE: 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.
For information pertaining to petitions filed for prior tax years, please select one of the following links:
Important Information About Required Payments
Before The Tax Delinquency Date
To Avoid Denial of Your Petition
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.
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 407-836-7300 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 VAB, 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.
Frequently Asked Questions
The Frequently Asked Questions guide provides useful information to assist you through petition filing and the hearing process.
The board is comprised of five (5) members and alternates. Pursuant to Section 194.015, Florida Statutes, the Board shall consist of two (2) members of the governing board, one (1) member of the school board, and two (2) citizen members.
2016 VAB Members
BCC Members: Commissioner Pete Clarke
School Board Member: Joie Cadle
Citizen Members: David Robinson and Heather Traynham
2016 VAB Alternate Members
BCC Members: Commissioner Bryan Nelson and Commissioner Victoria Siplin
School Board Member: Nancy Robbinson
Citizen Members: Robert Caldwell and Lou Nimkoff
Additional Information and Documents
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.
|Form: DR-486 Petition||2017/01/20||294 KB|
|Form: DR-486PORT Petition (Portability)||2017/01/20||317 KB|
|Letter of Authorization (LOA) Guidelines||2016/07/01||20 KB|
|Evidence: Submittal Information||2016/08/03||27 KB|
|Evidence: Instructions For Uploading||2016/08/03||195 KB|
|Form: DR-485WI Withdrawal||2017/01/20||91 KB|
|Presumption of Correctness||2015/08/24||113 KB|
|Single Joint Petition for Contiguous Parcels||2015/06/18||50 KB|
|DOR Handout: Taxpayer Guide on Petitions to the VAB||2016/08/03||108 KB|
|Form: DR-486MU Attachment to Single Joint Petition||2016/06/20||302 KB|
|2016 Tutorial for Online Petition Filing||2016/06/30||541 KB|
|Local Administrative Procedures||2016/06/30||76 KB|
|Form: DR486A Written Authorization Before the VAB||2017/01/20||268 KB|
|Form: DR486POA Power of Attorney||2017/01/20||94 KB|
|Hearing Site Location and Parking Map||2016/11/16||194 KB|