Value Adjustment Board
2019 Value Adjustment Board Special Magistrates
The Clerk of the Board Office is now accepting applications for the 2019 VAB for Special Magistrates for Tangible Personal Property, Classification/Exemption, and Real Property. Also applications are being accepted from any citizen who owns homestead property in Osceola County, and is interested in serving on the Value Adjustment Board. Applications can be obtained by contacting the Clerkoftheboard@osceola.org or calling 407-742-2100.
About the Value Adjustment Board
The Osceola County Value Adjustment Board (VAB) is established by state law to hear petitions contesting the Osceola County Property Appraiser’s decisions regarding the value of property or the denial of exemptions or classifications. The VAB employs Special Magistrates with special training in the law or appraisals to hear the petitions pursuant to Rule 12D-9.010.
A Petition Form DR486 or DR486PORT must be filed with the VAB Clerk NO LATER THAN 25 DAYS after the TRIM notice (proposed tax bill) is mailed. A $15 filing fee SHALL be paid to the Clerk of the VAB at the time the petition is filed. No petition will be accepted by the VAB Clerk unless accompanied by the appropriate filing fee.
The Petitioner will receive notification from the VAB Clerk of the scheduled hearing date and time. The notification will be delivered using the preferred method of notification marked on the petition. If notification is not received, the Petitioner needs to contact the VAB Clerk.
Petitions can be filed on-line, and the filing fee paid by credit card, by clicking the "File a Petition Online" button at the top of this page. Paper forms can be downloaded and printed by clicking the FDOR Paper Forms and Policies Tab. PLEASE NOTE: The petitions must be in the Office of the VAB Clerk no later than the close of business on the filing deadline date. POST MARKS ARE NOT CONSIDERED and petitions received after the deadline will need to file a Good Cause reason as to why the petition was late filed.
Hearings before the Special Magistrate are informal. Petitioners (taxpayers) may represent themselves or be represented by an attorney or agent. At the request of either party, the parties and witnesses are sworn in. Each party may cross-examine the other party and their witnesses.
There may be an evidence exchange between the Property Appraiser and the Petitioner before the hearing. (See Rule 12D-9.020, Florida Administrative Code.) The VAB does not participate in that evidence exchange and all evidence must be presented to the Property Appraiser and Special Magistrate in accordance with the rules. A VAB Clerk attends the hearing and is responsible for recording the hearing and preserving the evidence.
Generally, if a Petitioner fails to appear at a hearing, the petition is denied. However, if the Petitioner provides evidence to the Property Appraiser and requests in writing to the VAB Clerk that the hearing be held and evidence considered in the absence of the Petitioner, a hearing will take place and the evidence will be considered. The procedures in Rule 12D-9.019, Florida Administrative Code, must be followed regarding rescheduling a hearing.
At the conclusion of the hearing, the Special Magistrate will prepare a written recommended decision. A copy of that recommended decision is mailed to the Parties. The recommended decision will provide the date of the Final Value Adjustment Board meeting where the Board will consider for adoption the recommended decision or explain how to obtain that date if a date has not yet been set. The Board may adopt the recommended decision without additional hearing.
Also included with the recommended decision will be local rules on how to request additional review by the VAB. The Parties may address the VAB at its meetings during public comment.
Petitioners dissatisfied with the Value Adjustment Board’s final decision may file an action in the Circuit Court pursuant to Section 194.171, Florida Statutes.