2014 VAB Petition Filing


Note: If you file a petition with the Value Adjustment Board after the filing deadline, the petition is subject to good cause review by the board legal counsel. Board legal counsel will review the petition, along with the written documentation provided stating the extenuating circumstances which caused the petitioner to miss the deadline, to determine whether or not there is good cause to schedule the petition for a hearing.

You may now file an online petition from the convenience of your own home. The 2014 Online Tutorial will help you when filing online. If you prefer, you may mail Petition Form DR-486 to the VAB clerk at the address shown. Please note that the VAB does not accept petitions received by email or fax!

U.S. Mail: Orange County Value Adjustment Board, P.O. Box 38, Orlando, FL 32802-0038

Courier Service or In person: Orange County Value Adjustment Board, Orange County Administration Building, 201 S. Rosalind Avenue, Orlando, FL – Comptroller Clerk’s Office located on the 4th floor 

Frequently Asked Questions

We suggest you review the Frequently Asked Questions. This reference guide gives some useful information to assist you through petition filing and the hearing process.  For additional information, you may contact the VAB Clerk via phone at 407-836-5447 or email at vab@occompt.com.

Special Magistrate Appointments & Orientation

VAB members Commissioner S. Scott Boyd, Commissioner Pete Clarke, School Board Member Daryl Flynn, BCC Citizen Member David Robinson, and School Board Member Martin Prague appointed the following Special Magistrates to serve Orange County during the 2014 tax cycle.

Attorney Magistrates: Counselors Joy Ewertz and Karen Wonsetler; Thomas Michael Woods to serve as alternate.

Tangible Personal Property Appraiser Magistrates: Curt Cordell, Martin Barrett and Steven C. Tatro

Real Property Appraiser Magistrates: Edwin Barfield, Stephen King, Thomas Riddle, John Robinson and Richard Steeves


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 Policies 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.