Value Adjustment Board

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The 2020 VAB will conduct the first of two Final Meetings on Friday, April 16, 2021 at 1 p.m. in the County Administration Center Building located at 201 S. Rosalind Ave., 1st Floor, Orlando, FL. The agenda and supporting documentation will be accessible from the VAB Meetings page prior to the meeting date.

To address the VAB during public comment, you must appear in person at Room 105 on the 1st Floor of the County Administration Center Building. Please submit any materials you would like to present to the Board to by 5 p.m. the day prior to the meeting.

You may submit written comments to prior to the meeting date. These comments will be made part of the record.

You may observe the meeting virtually via Webex. Registration is required by selecting the link below and following the instructions.


Taxpayers and/or their representatives needing to file a 2020 VAB petition are encouraged to file online using the online petition portal. You may pay the $15 filing fee, if applicable, by credit card with no convenience fee. Please review “Petition Filing Options” for more information or if you are unable to file your petition online.

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.