VALUE ADJUSTMENT BOARD
The Comptroller serves as the Clerk to the Value Adjustment Board (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 email@example.com.
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
Courier 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.
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 tentative 2017 petition filing deadline is September 18, 2017. Please continue to monitor this webpage for updates.
2017 VAB APPOINTED MEMBERS
BCC Members: Commissioner Bryan Nelson and Commissioner Emily Bonilla
School Board Member: Joie Cadle
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.
|Form: DR-486 Petition||2017/01/20||294 KB|
|Form: DR-486PORT Petition (Portability)||2017/01/20||317 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|
|Form: DR-486MU Attachment to Single Joint Petition||2016/06/20||302 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|
|Evidence: Submittal Information||2017/05/04||28 KB|
|Evidence: Instructions For Uploading Evidence||2017/05/04||201 KB|
|DOR Handout Taxpayer Guide on Petitions to the VAB||2017/05/04||96 KB|
|2017-06-06 2017 VAB Organizational Meeting Packet||2017/05/19||49 MB|
|Written Authorization and Power of Attorney Guidelines||2017/06/08||132 KB|
|Local Administrative Procedures||2017/06/08||230 KB|
|2017-06-06 2017 VAB Organizational Meeting Audio||2017/06/23||29 MB|
|2017 Online Petition Filing Tutorial||2017/06/23||544 KB|