Value Adjustment Board

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The Orange County 2023 Value Adjustment Board (VAB) will conduct its Final Meeting on April 15th at 10:00 a.m. in the Orange County Administrative Center, 201 S. Rosalind Ave., 1st Floor County Commission Chambers, Orlando, FL 32801


To file a 2023 VAB petition, visit the 2023 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.

U.S. Mail: Complete and sign petition form DR-486DR-486PORT and/or DR-486DP and return, with payment, to Orange County Value Adjustment Board P.O. Box 38, Orlando, FL 32802-0038.

FedEx or UPS Delivery: Complete and sign petition form DR-486DR-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.

In-Person: If you are unable to file your petition by one of the above methods, you may file an in-person petition by appointment only by contacting the VAB Clerk at 407-836-7300.

It is important to keep in mind the applicable petition filing deadline date, especially if you need to make an appointment to file your petition in-person.

Exemption / Classification Petitions:

Petitions appealing the denial of an exemption or classification must be filed with the VAB no later than thirty (30) days following the date of the denial letter received from the Property Appraiser’s Office (PAO).

Valuation Petitions:

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. The 2023 VAB petition filing deadline was on Monday, September 18, 2023. Please be sure to monitor this webpage for important updates.

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.


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.


Read “Laws, Code, Forms & Additional Resources” for links to important resources concerning the VAB process.


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 or by telephone at 407-836-5447.


The following documents (Adobe Acrobat Required) provide more detailed information about Orange County’s VAB process.