Clerk of the Board
2 Courthouse Square
Office 2707
Kissimmee, Florida 34741
Telephone (407) 742-2100
Email: VAB@osceolaclerk.org



THE DEADLINE FOR FILING A PETITION IS SEPTEMBER 10, 2024 - 5:00 PM


ANTICIPATED FINAL VAB MEETING

January 31, 2025

 

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 Osceola Clerk & Comptroller.   American Express, MasterCard, Visa, 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.

 

EXEMPTION/CLASSIFICATION PETITIONS

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


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 Osceola Clerk of the Circuit Court & County Comptroller, VAB Clerk, 2 Courthouse Square, Suite 2707, 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.

ADDITIONAL INFORMATION

 

Required Partial Payment of Taxes 

 

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 delinquent 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 delinquent 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 delinquendy 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 your property.  The partial payment requirements are summarized below:

 

Value Appeals:

 

For petitions on the value of property and partability, the payments must include:

* All of the non-ad valorem assesments, and

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

* Less applicable discuounts under s. 197.162, F.S.

 

Other Assessment Appeals:

 

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

 

* All of the non-ad valorem assessment, 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: Can be filed in person, mailed, faxed, or e-mailed.)