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2014 VAB Petition Filing Information
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 March 19. 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.
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.
Final Decision Meeting of the 2013 VAB
The Value Adjustment Board (VAB) will conduct its 2013 Final Meeting on March 25, 2014, at 1p.m., or as soon thereafter as possible, in the Orange County Administration Center, 201 South Rosalind Avenue, County Comptroller's Conference Room, Fourth Floor, Orlando, Florida.
The 2013 VAB will consider the following agenda items:
- Approval of the minutes from the August 27, 2013 Interim Meeting of the VAB.
- Discussion regarding SB 568 and SB 806.
- Consider special magistrate recommendations without further hearings, as provided by §194.035, F.S.
- Consider petitions with delinquent tax payments, as provided by §194.014(2), F.S.
- Authorize payment of all expenses of the VAB; and further, bill 2/5ths of those expenses to the Orange County School Board and 3/5ths to the Board of County Commissioners.
- Authorize the Chairman to certify the tax roll.
- Authorize the VAB Clerk to finalize the administrative duties of the VAB for the year.
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.
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.