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Special Magistrates

Welcome to the Orange County Value Adjustment Board (VAB) site designed especially for Special Magistrates.

The Orange County Value Adjustment Board (VAB) is now accepting applications for those interested in serving as Special Magistrates for the 2019 tax year. Interested applicants need not be a resident of Orange County.

Special Magistrates may not be elected or appointed officials or employees of Orange County. Special Magistrates may not be employees and elected or appointed officials of a taxing jurisdiction or of the state. Special Magistrates may not represent a person before the VAB in any tax year during which he or she has served that VAB as a Special Magistrate.

Qualified applicants must meet the following qualifications:

  • Special Magistrates appointed to hear issues of exemptions, classifications, portability assessment difference transfers and determinations that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred shall be a member of The Florida Bar with no less than 5 years’ experience in the area of ad valorem taxation.
  • Special Magistrates appointed to hear issues regarding the valuation of real estate shall be a state certified real estate appraiser with not less than 5 years’ experience in real property valuation.
  • Special Magistrates appointed to hear issues regarding the valuation of tangible personal property shall be a designated member of a nationally recognized appraiser’s organization with not less than 5 years’ experience in tangible personal property valuation.

Interested applicants must meet all requirements per Section 194.035, Florida Statutes and submit their application, supporting documentation, and signed Special Magistrate Agreement by Tuesday, April 16, 2019 no later than 5:00 p.m. Copies of the applications and Special Magistrate Agreement may be found below.

Please note, all completed Special Magistrate applications, supporting documentation, and signed Special Magistrate Agreements will go before the Board during the 2019 VAB Organizational Meeting typically held in June. Once the Board has made its determination regarding Special Magistrate appointments, the VAB Clerk will notify all applicants as to whether or not they were appointed to serve for the 2019 tax year.

For questions, please contact the VAB Clerk via email at vab@occompt.com or by phone at (407) 836-5447.

 

Title Date Size
Appraiser Special Magistrate Application 2019/03/07 122 KB
Attorney Special Magistrate Application 2019/03/07 107 KB
Special Magistrate Agreement 2019/03/07 50 KB