VALUE ADJUSTMENT BOARD (VAB)
The 2021 VAB will conduct its Organizational Meeting on Monday, June 21, 2021 at 1:00 p.m. in the County Administration Center Building located at 201 S. Rosalind Ave., 1st Floor County Commission Chambers, Orlando, FL. The agenda and supporting documentation will be available online at Orange County Government – Board Records January 4, 2011 to Present (legistar.com) prior to the meeting date.
PETITION FILING OPTIONS & DEADLINES
To file a 2021 VAB petition visit the 2021 online petition portal. You may pay the $15 filing fee, if applicable, by credit card with no convenience fee.
If you are unable to file your petition online, you may do so using one of the methods below.
FedEx or UPS Delivery: Complete and sign petition form DR-486, DR-486PORT and/or DR-486DP and return, with payment, to Orange County Value Adjustment Board 201 S. Rosalind Ave., 4th Floor Clerk’s Office, Orlando, FL 32801.
Exemption / Classification Petitions:
Petitions appealing the denial of an exemption or classification must be filed with the VAB at least thirty (30) days following the date of the denial letter received from the Property Appraiser’s Office (PAO).
Petitions related to valuation issues must be filed by the 25th day following the mailing of the notice of proposed property taxes, otherwise known as the TRIM notice, from the PAO. Typically the TRIM notices are mailed in mid to late August. The 2021 VAB petition filing deadline is Friday, September 17, 2021.
Important Note: Petitions submitted after the applicable filing deadline are subject to a good cause review by the Board’s designee. Good cause petitions should be accompanied by a letter and supporting documentation (if applicable) explaining the extenuating circumstances that caused the petitioner to miss the filing deadline. The petitioner will be notified whether or not good cause was found and if the petition will be scheduled for hearing.
PAYMENT OF PROPERTY TAXES
State law requires a partial payment of taxes on properties that have a VAB petition on or before the payment delinquency date (normally April 1, following the assessment year under review however, this date can vary). If the required partial payment is not made before the delinquency date, the VAB will deny your petition. The last day to make the partial payment before the delinquency date is generally March 31. Review your tax bill or contact the Tax Collector’s Office to determine your delinquency date.
Petitioners should be aware that even if a Special Magistrate’s recommended decision has been issued, a partial payment is still required before the delinquency date. A partial payment is not required only if the VAB makes a final decision on a petition before April 1. The payment amount depends upon the petition filed on the property.
LAWS, CODE, FORMS & ADDITIONAL RESOURCES
Read “Laws, Code, Forms & Additional Resources” for links to important resources concerning the VAB process.
WHERE CAN I FIND ANSWERS TO MY QUESTIONS?
There is a lot to know when preparing to file a petition to the VAB. The Frequently Asked Questions page will provide useful information during the tax cycle from petition filing to the final meeting of the VAB. If you cannot find an answer, contact the VAB Clerk via email at email@example.com or by telephone at 407-836-5447.
FORMS AND DOCUMENTS
The following documents (Adobe Acrobat Required) provide more detailed information about Orange County’s VAB process.
|Instructions to Agents Regarding Utility Uploads||2020/08/06||252 KB|
|DOR Handout Taxpayer Guide on Petitions to the VAB||2019/06/17||224 KB|
|Evidence Handout||2020/10/07||57 KB|
|2019 Special Magistrate Recommendations to the Board Report||2020/04/03||75 MB|
|2019 VAB Petition Information||2020/05/20||462 KB|
|2020-08-21 Local Administrative Procedures||2020/09/04||606 KB|
|2020-06-12 Written Authorization and Power of Attorney Guidelines||2020/06/12||113 KB|
|2020-06-12 Electronic Transmission Consent - Fillable||2020/06/12||737 KB|
|VAB Online Petition Filing Tutorial||2020/12/04||483 KB|
|Presumption of Correctness||2020/12/04||23 KB|
|Instructions for Uploading Evidence||2020/12/04||310 KB|
|Evidence Submittal Information||2020/12/04||61 KB|