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 generally defined as market value or the value that a willing buyer, who is not obliged to buy, would pay a willing seller, who is not obliged to sell.

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 following documents (Adobe Acrobat Required) provide more detailed information about Orange County's VAB program and answer Frequently Asked Questions.

Vab 2008 Forms & Publications (Adobe Acrobat Required)

-= Select =- Uniform Procedures DR486 DR486t Evidence Handout Letter of Authority Request to Reschedule Special Magistrate Valuation Opening Comments Special Magistrate Exemption/Classification Opening Comments Web FAQ 2008 Withdrawal Form All 2008 Forms (Zipped 1.5 Megs)