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 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 April 18. 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.

 

 VAB Special Magistrate Applicants

Deadline to apply is May 9 by 3:00 p.m. All supporting documents
must be submitted with your application packages.

The Orange County Value Adjustment Board (VAB) is now accepting applications for those interested in serving as Special Magistrates. 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 Magistrate 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 and classifications 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.  To apply for this position, forward the appropriate application below to This email address is being protected from spambots. You need JavaScript enabled to view it. . For additional information, please contact Lisa Frazier, VAB Coordinator, at 407-836-5447.

  

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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 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.