Articles

 

 2014 VAB Petition Filing

If you are interested in filing a petition with the VAB for the 2014 tax cycle, you may download the DR-486 form provided below, and mail the completed petiton to the VAB Clerk at 201 S. Rosalind Avenue, 4th floor, Orlando, Florida 32801.

Online filing will be available beginning on May 23, 2014. For additional information, you may contact the VAB Clerk by dialing 407-836-7300.  We will be more than happy to assist you with your filing needs.

 

Quick Links

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.

 
 
GENERAL INFORMATION
 
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 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.