Clerk of the Board
1 Courthouse Square
Suite 4400
Kissimmee, Florida 34741
Telephone (407) 742-2100
Fax (407) 742-2110






  1. The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's
    real or personal property.
  2. The taxpayer's application for any of the following exemptions or special use classifications
    is denied:
      ·homestead exemption
      ·any other tax exemption as provided by Chapter 196, Florida Statutes or
      ·any special use classification as provided by Chapter 193, Florida Statutes.
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THE DEADLINE FOR FILING A PETITION IS SEPTEMBER 09, 2014 - 5:00 p.m.

DISCLAIMER - Osceola County does not accept VISA credit/debit cards as payment for on-line filing.


PETITION FILING FACTS

The Florida Department of Revenue (FDOR) has issued Uniform Rules of Procedure, Rule 12D-9, Rule 12D-10, and Rule 12D-16.002 that govern all Value Adjustment Board (VAB) hearings.

You are encouraged to thoroughly read/review the FDOR Rules and all Notices sent to you by the Clerk to the VAB.

In order to successfully file an electronic petition you will need to know the following:

  • The non-refundable filing fee is $15.00 per petition.
  • You will be prompted to submit your petition and pay the required non-refundable filing fee by either a credit card payment or check made payable to the Clerk of the VAB.   American Express, MasterCard, and Discover credit cards are accepted. Credit card transactions are subject to a 3.5% non-refundable fee, assessed by a third-party payment processor (MyFloridaCounty.com). This fee will appear on the cardholder's statement.
  • Remember to complete all of the required fields on each screen!
  • After submitting your petition, write down your Transaction Number and Password so that you can log in at your convenience to check the status of your petition or to upload your evidence.


HOW TO FILE PETITIONS FOR CONTIGUOUS UNDEVELOPED PARCELS/CONDOMINIUMS

All Petitions may be filed electronically with the exception of contiguous undeveloped parcels/condominiums which must be filed in person or by mail.

To file petitions for contiguous undeveloped parcels/condominiums, you will need to do the following:

  • Obtain a written determination from the Property Appraiser's Office prior to filing your petition (Form DR-486MU is recommended).
  • Include the appropriate filing fee ($15.00 for the first parcel plus $5.00 for each additional parcel). See FDOR Rule 12D-9.015.
  • Mail or personally deliver the petitions and filing fees to the Clerk to the VAB, 1 Courthouse Square, Suite 4400, Kissimmee, FL 34741.
  • However, Agents do have an option to file electronically using the AXIA Agent Upload feature. Please call the VAB office (407) 742-2100 for detailed instructions.

INFORMATION FOR THE TAXPAYER

Keep this information for your files. Do not return this page to the VAB clerk.

Informal Conference with Property Appraiser

You have the right to an informal conference with the property appraiser. This conference is not required and does not change your filing due date. You can present facts that support your claim and the

property appraiser can present facts that support the assessment. To request a conference, contact your county property appraiser.

 

PART 1. Taxpayer Information

If you will not attend the hearing but would like your evidence considered, you must submit one copy of your evidence to the Property Appraiser's Office before the hearing. The property appraiser may cross examine or object to your evidence. The ruling will occur under the same statutory guidelines as if you were present.

 

PART 2. Petition Information

At the hearing, you have the right to have witnesses sworn. On page 1 of this form you have provided the time you think you will need. The VAB is not bound by the requested time.

Joint Petition: For a single petition for multiple parcels, attach a list of parcels. You may use form DR-485MU for this purpose. If available, include the property appraiser's determination that the parcels are substantially similar (s. 194.001(3)(e) and (f), F.S.). In the box for time needed, provide the time for the entire group.

 

Exchange of Evidence: In accordance with Florida Administrative Rule 12D-9(2)(a) petitioner must provide his/her evidence to the property appraiser, at least 15 days before the hearing, the petitioner shall provide the property appraiser with a list and summary of evidence to be presented at the hearing accompanied by copies of documentation to be presented at the hearing.  To calculate the15 days, the petitioner shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing.

 

 In accordance with Florida Administrative Rule 12D-9.020(2)(c) no later than 7 days before the hearing, if the property appraiser receives the petitioner's documentation and if requested in writing by the petitioner, the property appraiser shall provide the petitioner with a list and summary of evidence to be presented at the hearing accompanied by copies of documentation to be presented by the property appraiser at the hearing.  To calculate the 7 days, the property appraiser shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing.

 

Florida Statute, 194.032(2)(a) If the petitioner checked the appropriate box on the petition form to request a copy of the property record card containing relevant information used in computing the current assessment, the property appraiser must provide the copy to the petitioner upon receipt of the petition from the Clerk regardless of whether the petitioner indicates evidence exchange, unless the property record card is available on line from the property appraiser.

 

NOTE:  July 01, 2013, the responsibility of providing a property record card to a Value Adjustment Board Petitioner has changed from the Clerk of the Board Office to the Property Appraiser's Office.  You may also access that information on line at www.property-appraiser.org select a record search, input a parcel ID#, once search results are located, double click on the information and select the second icon named Parcel PDF (Property Record Card) to access and print the property record card.  Should you have questions or need assistance you may contact the Property Appraiser's Office at (407) 742-5000.

Required Partial Payment of Taxes (Section 194.014, F.S.)

You are required to make a partial payment of taxes if you have a VAB petition pending on or after the payment delinquency date (normally April 1, following the assessment year under review). If the required partial payment is not made before the delinquency date, the VAB will deny your petition. The last day to make a partial payment before the delinquency date is generally March 31. Review your tax bill or contact your tax collector to determine your delinquency date.

 

You 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 special magistrate's recommended decision is not a final decision of the VAB. A partial payment is not required only if the VAB makes a final decision on your petition before April 1. The payment amount depends on the type of petition filed on the property. The partial payment

requirements are summarized below.

 

Value Appeals:

For petitions on the value of property and portability, the payment must include:

All of the non-ad valorem assessments, and

A partial payment of at least 75 percent of the ad valorem taxes,

Less applicable discounts under s. 197.162, F.S.

Other Assessment Appeals:

For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment must include:

All of the non-ad valorem assessments, and

The amount of the ad valorem taxes the taxpayer admits in good faith to owe,

Less applicable discounts under s. 197.162, F.S.


QUICK LINKS

Clerk to the Value Adjustment Board
Property Appraiser
Florida Department of Revenue (FDOR)
FDOR Withdrawal Form (NOTE: Must be filed in person, mailed, faxed, or e-mailed.)