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Special Magistrates

The Orange County Value Adjustment Board (VAB) will be accepting applications for those interested in serving as Special Magistrates for the 2020 tax year from March 1 – April 15, 2020. 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 Magistrates 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, classifications, portability assessment difference transfers and determinations that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred 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.
  • Alternatively, Special Magistrates who meet the above qualifications but have 3 years’ experience may be appointed if they have completed the DOR training, including the examination.

Interested applicants must meet all requirements per Section 194.035, Florida Statutes and submit their application as well as supporting documentation by April 15, 2020, no later than 5:00 p.m. Completed applications and supporting documentation may be sent electronically to vab@occompt.com or by U.S. Mail to Orange County Value Adjustment Board P.O. Box 38, Orlando, FL 32802.

Please note, all completed Special Magistrate applications and supporting documentation will go before the Board during the 2020 VAB Organizational Meeting typically held in June. Once the Board has made its determination regarding Special Magistrate appointments, the VAB Clerk will notify all applicants as to whether or not they were appointed to serve for the 2020 tax year.

For questions, please contact the VAB Clerk via email at vab@occompt.com or by phone at (407) 836-5447.

Title Date Size
Appraiser Special Magistrate Application 2020/02/28 164 KB
Attorney Special Magistrate Application 2020/02/28 110 KB
Special Magistrate Agreement 2020/02/28 222 KB