VAB PETITION INFORMATION - DEADLINE TO FILE WAS SEPTEMBER 18, 2013. PLEASE CONTACT THE VAB CLERK FOR LATE FILING INSTRUCTIONS.
You may file a petition with the Value Adjustment Board either online or in person by visiting the VAB Office located at 201 S. Rosalind Avenue, 4th floor, Orlando, Fl. If you are filing a Late-Filed Exemption, you must first file an application with the Property Appraiser's Office. You may contact the VAB Clerk by dialing 407-836-7300. We will be more than happy to assist you with your filing needs.
2013 SPECIAL MAGISTRATE ORIENTATION
An Orientation for all Special Magistrates will be held on Tueday, October 1, 2013, from 1:00 - 2:00 pm at the VAB Hearing Site located in Suite 450 on the fourth floor of the Magnolia Place Building, 109 E Church Street, Orlando, Florida.
NOTICE: Under Florida law, e-mail addresses are public records. By consenting to communicate with this office electronically, your e-mail address will be released in response to any applicable public records request.
IMPORTANT NOTICE TO ALL PETITIONERS REGARDING REQUIRED TAX PAYMENTS
Pursuant to Chapter 194, F.S., the Value Adjustment Board (VAB) must deny a petition by written decision by April 20, 2014, if the petitioner has not made the payment required below before the taxes become delinquent, usually on March 31, 2014. If the Special Magistrate and granted a value reduction, and the Tax Collector has extended the discount period, you must still pay the required partial payment described below.
For petitions on the value, including portability, the required payment must include:
All of the non-ad valorem assessments, and
A partial payment of at least 75 percent of the ad valorem taxes, less any discount under §.197.162, F.S.
For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the required payment must include:
All of the non-ad valorem assessments, and
The amount of the tax that the taxpayer admits in good faith to owe, less any discount under §. 197.162, F.S.
VAB HEARINGS & PARKING
VAB hearings are conducted at the Magnolia Place Building, Suite 450, located at 109 E. Church Street, Orlando, Florida. Hearings are open to the public; metered parking is available on Church Street and surrounding roads. Parking is also available at the County Administration Center Building located at 201 S. Rosalind Avenue.
2013 VAB MEMBERS
Commissioner S. Scott Boyd - Commissioner Fred Brummer - School Board Member Daryl Flynn Citizen Member David Robinson - Citizen Member Martin Prague
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. 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, petition the assessment 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 Florida Department of Revenue has developed a Uniform Policies and Procedure Manual as prescribed by Section 194.011(5)(b) of Florida Statutes.
Uniform Policy and Procedures Manual
Other Legal Resources Including Statutory Criteria
Reference Manuals Including Guidelines
All DOR Forms
For additional information regarding the rules applicable to the requirements for hearings and decisions, you may visit Rule Chapter 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.