Value Adjustment Board

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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, portability issues, exemption and classification denials, changes of ownership or control and qualifying improvement determinations.  Once the 2020 VAB member appointments are made, this webpage will be updated to reflect that information.

In Orange County, the Comptroller serves as the Clerk to the VAB. The Clerk is responsible for soliciting magistrates to serve Orange County, receiving VAB petitions, scheduling hearings, calculating the shift in taxes due to actions of the VAB, notifying petitioners of the decisions of the VAB and all administrative paperwork.


There are currently three options available to citizens wishing to file a VAB petition for the 2020 tax year: Online, U.S. Mail, FedEx or UPS Delivery. Please review “Petition Filing Options” for more information.

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 the 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 2020 VAB petition filing deadline is Friday, September 18, 2020.

Important Note: Petitions submitted after the applicable filing deadline are subject to a good cause review by the Board’s designee. Good cause petitions should be accompanied by a letter and supporting documentation (if applicable) 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.


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 the Tax Collector’s Office 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.


Read “Laws, Code, Forms & Additional Resources” for links to important resources concerning the VAB process.


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 via email at or by telephone at 407-836-5447.


The following documents (Adobe Acrobat Required) provide more detailed information about Orange County’s VAB process.