The Orange County Value Adjustment Board (VAB) conducted its 2014 Final Meeting on April 08, 2015 in the Orange County Administration Center, 201 S. Rosalind Ave. 4th Floor, County Comptroller's Conference Room A. The VAB Final Meeting packet and an audio of the meeting are included in the attachments located at the bottom of this page.
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 407-837-7300 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 Value Adjustment Board, 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.
The Frequently Asked Questions guide provides useful information to assist you through petition filing and the hearing process.
You may file a petition for the 2015 tax cycle by completing Petition Form DR-486. Mail the completed form to the VAB clerk at the address shown. The VAB is currently accepting petitions by U.S. mail only.
U.S. Mail: 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 Building, 201 S. Rosalind Avenue, Orlando, FL - Comptroller Clerk's Office located on the 4th floor
The deadline for submitting Special Magistrate applications for the 2015 VAB tax cycle was April 22, 2015 by 3 p.m.
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.
|2014 Online Tutorial||505 Kb|
|Presumption of Correctness||13 Kb|
|Petition Form (DR-486)||394 Kb|
|Hearing Site Location and Map||180 Kb|
|Single Joint Petition (Contiguous) Filing Information||153 Kb|
|Taxpayer Guide to Evidence Submittal & Other Information||246 Kb|
|Local Administrative Procedures||67 Kb|
|Withdrawal Form (DR485WI).pdf||356 Kb|
|Evidence: Submittal Information||26 Kb|
|Evidence: Instructions for Uploading||150 Kb|
|2014-09-09 Special Magistrate Orientation (audio)||36073 Kb|
|2015-04-08 VAB Final Meeting Packet||5251 Kb|
|2014 Special Magistrate Recommendations||326 Kb|
|2014-08-26 Interim Meeting (audio)||3399 Kb|
|2015-04-08 Final Meeting (audio)||37116 Kb|