If you own property in Orlando and think your assessed value is too high, you can appeal it by filing a petition with the Orange County Value Adjustment Board within 25 days after the Property Appraiser mails your Truth in Millage (TRIM) notice, which usually goes out in mid-to-late August.1Online Sunshine. Florida Code 194.011 – Assessment Notice Objections to Assessments Orlando property tax appeals also cover denials of exemptions and classifications, which carry a 30-day deadline from the date the denial letter was mailed.2Florida Department of Revenue. Taxpayers Miss either window and you lose the right to appeal for that tax year.
What You Can Appeal
Florida law requires every property to be assessed at “just value,” meaning what a willing buyer would pay a willing seller in an ordinary transaction. The Property Appraiser has to weigh eight statutory factors, including present cash value, location, size, condition, income potential, and replacement cost.3Online Sunshine. Florida Code 193.011 – Factors to Consider in Deriving Just Valuation If the Appraiser got any of those wrong, you have grounds.
The most common ground is that the assessed value is higher than what your property would actually sell for. This shows up when the Appraiser leans on comparable sales that miss your home’s condition, ignore a neighborhood price decline, or overlook features that limit marketability. An outdated floor plan, weak electrical, or a one-bathroom house in a subdivision of four-bathroom homes can all push real-world value below the assessed figure.
A second ground is assessment equity. Even if your value falls within a reasonable market range, you can argue it is unfairly high compared to similar properties nearby. If a neighbor’s near-identical house is assessed at $280,000 and yours at $340,000 with no meaningful difference, the assessments are not uniform.
You can also appeal the denial of an exemption or classification. Homestead is the most frequently contested, but agricultural classifications and other special-use designations qualify too. Owners of homesteaded properties can separately challenge errors in the “Save Our Homes” cap, which limits annual increases in assessed value to the lower of 3 percent or the change in the Consumer Price Index.4Florida Senate. Florida Code 193.155 – Homestead Assessments If the cap was applied incorrectly after a renovation or ownership change, that is its own basis for relief.
The Burden Is on You
This is where most appeals fail. Florida law puts the burden on the property owner. You must prove by a preponderance of the evidence that the assessed value does not represent just value, is not consistent with comparable properties, or reflects an incorrect exemption or classification decision.5Online Sunshine. Florida Code 194.301 – Challenge to Ad Valorem Tax Assessment
On top of that, the Property Appraiser’s assessment is presumed correct as long as the office can show it followed the statutory valuation factors and professionally accepted appraisal practices. You have to overcome that presumption with your own evidence. Walking into a hearing with a general feeling that your taxes are too high will not work.
How to File in Orange County
The petition goes on Florida Department of Revenue Form DR-486. You identify the property by parcel number, check the reason for the challenge, and state what you believe the correct value should be.6Florida Department of Revenue. Florida Department of Revenue Form DR-486 – Petition to the Value Adjustment Board
The Orange County VAB clerk accepts petitions by mail and in person at 109 E. Church Street, 4th Floor, Suite 450, Orlando, FL 32801. The mailing address is P.O. Box 38, Orlando, FL 32802-0038. An online portal at vab.occompt.com handles electronic filings during petition season, though availability varies by year. A non-refundable $15 filing fee per parcel, payable by personal check to Orange County BCC, must accompany the petition.7Orange County Comptroller. Orange County Value Adjustment Board
If you are filing for multiple contiguous parcels, Orange County requires a signed hard-copy DR-486 with the Property Appraiser’s contiguous-parcel determination and the “joint petition” box checked. Tax agents filing ten or more petitions can submit a CSV of parcel IDs for bulk upload.
You Still Have to Pay Taxes During the Appeal
Filing a petition does not pause your tax bill, and this trip up plenty of otherwise valid appeals. If you are challenging assessed value, you must pay at least 75 percent of the ad valorem taxes, minus any applicable early-payment discount, before the taxes become delinquent. If you are challenging an exemption or classification denial, you must pay the amount you admit in good faith to be owing.8Online Sunshine. Florida Code 194.014 – Partial Payment of Ad Valorem Taxes Proceedings Before Value Adjustment Board Fail to make that partial payment and the board must deny your petition outright by April 20.
Florida’s early-payment discounts still apply: 4 percent in November, 3 percent in December, 2 percent in January, 1 percent in February. If you win and the board reduces your assessment, the tax collector issues a corrected notice and a fresh 4-percent discount window opens for 30 days after that notice is sent.9Online Sunshine. Florida Code 197.162 – Tax Discount Payment Periods Any overpayment earns interest at the bank prime loan rate from the date the taxes would have become delinquent until the refund is paid.
Evidence That Actually Works
The form is simple. What you attach to it decides the case.
For a market value challenge, the strongest evidence is an independent appraisal from a licensed professional. Expect $350 to $750 depending on the property, but a credible appraisal forces the Appraiser to address specific findings rather than defending a general number. If an appraiser is not in the budget, a well-prepared comparative market analysis can work. Pull recent sales of similar properties near the January 1 assessment date and include sale prices, dates, square footage, lot size, and condition for each one. The closer the comparables sit to your property in location and features, the more weight they carry.
Photos of problems the Appraiser has not seen are surprisingly effective. Foundation cracks, water damage, an aging roof, or environmental issues like flooding or sinkholes all justify a lower value. Functional limitations count too: a structurally sound house with one bathroom in a subdivision of three-bathroom homes will sell for less, and documentation of that gap belongs in your file.
For exemption or classification challenges, the evidence shifts to eligibility documents: proof of permanent residency for homestead, agricultural use records for an ag classification, and so on. Gather every piece of paper showing you meet the criteria the Appraiser says you do not.
The Informal Conference
Before the case goes to a magistrate, you can request an informal conference with the Property Appraiser’s office. This step is optional and does not affect your filing deadline, but it is worth taking. Many disputes settle here.
You present the evidence supporting your position and the Appraiser’s staff explains how they arrived at their number. Sometimes the disagreement comes down to a data error, like square footage or a bedroom count that does not match reality. Other times, seeing the comparable sales the Appraiser used will tell you exactly where to strengthen your evidence before the hearing. Contact the Orange County Property Appraiser’s office to request one.
The VAB Hearing
If the informal conference does not resolve things, the case moves to a hearing before a special magistrate. For valuation disputes, the magistrate must be a state-certified real estate appraiser with at least five years of experience. For exemption and classification challenges, the magistrate must be a member of the Florida Bar with at least five years in ad valorem tax law.10Florida Senate. Florida Code 194.035 – Special Magistrates Hearings Procedures
Evidence Exchange
Florida law changed in 2025. Both sides must now exchange evidence at least 15 days before the hearing, with no preconditions. You provide the Property Appraiser with a list of your evidence, copies of all documentation, and a summary of any witness testimony. The Appraiser must do the same for you, including the property record card.1Online Sunshine. Florida Code 194.011 – Assessment Notice Objections to Assessments If the Appraiser misses the deadline, the hearing is rescheduled.11Florida Department of Revenue. Property Tax Oversight Informational Bulletin – Value Adjustment Board New Evidence Exchange Procedures
Under the old rules, the Appraiser only had to share evidence seven days out, and only after you provided yours and asked in writing. Now the exchange is automatic. Use those 15 days to study what the Appraiser plans to present. If the comparable sales are in a different neighborhood or the square footage is wrong, you will know exactly where to focus.
At the Hearing
The hearing is less formal than a courtroom but more structured than a conversation. You present your evidence and explain why the assessment is wrong. The Property Appraiser’s representative presents theirs. The magistrate can ask questions of both sides. You do not need an attorney to represent yourself, though complex commercial properties or high-value disputes may warrant one.
After reviewing everything, the magistrate makes a recommendation to the full Value Adjustment Board, which issues the final decision. You receive the result by mail or email, along with an explanation of whether the assessment was adjusted or upheld. If the board reduces your value, the tax collector issues a corrected bill.
If You Lose the VAB Hearing
A VAB decision is not always the end. You can challenge the assessment in circuit court under Florida Statute 194.171.12Online Sunshine. Florida Code 194.036 – Appeals That is a real lawsuit with filing fees, formal discovery, and potentially expert witnesses. Court filing fees alone typically run several hundred dollars, and attorney and appraiser costs can climb into the thousands. For most homeowners disputing a modest valuation difference, the math does not work. Circuit court makes sense when the disputed amount is substantial or when the VAB committed a clear legal error.
Handling It Yourself or Hiring Help
Plenty of Orlando homeowners handle these appeals on their own. The $15 filing fee is low, the forms are straightforward, and the process is built to accommodate people without lawyers. For a homestead property with a few thousand dollars at stake, self-representation is usually the right call.
When the stakes climb, professional help starts earning its fee. Licensed appraisers can produce an independent valuation that carries more weight with a magistrate than a self-prepared analysis. Tax appeal consultants and attorneys who specialize in ad valorem disputes know which comparable sales the Appraiser’s office tends to rely on and how to counter them. Many consultants work on contingency, typically 25 to 50 percent of the first year’s tax savings if they win and nothing if they lose. Before signing, confirm whether the fee applies only to the first year’s reduction or to savings that persist in future years.