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Appeal guide · Florida

How to appeal a commercial assessment in Orange County

8 steps from the notice to the Orange County Value Adjustment Board and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.

Deadline

Value petition due by the 25th day following the mailing of the TRIM notice (Fla. Stat. §194.011(3)(d)); exemption and classification denials within 30 days of the denial letter

Where to file

Orange County Comptroller Axia petition portal (vab.occompt.com)

Statute

Fla. Stat. §194.011 (VAB petition); §194.171 (circuit court)

The process, in order

Special magistrate hearings in person or virtual; testimony is under oath, petitioners should plan for several hours on hearing day, and the board adopts magistrate recommendations before decisions issue

Forms you will need

  • +DR-486, Petition to the Value Adjustment Board, Request for Hearing
  • +DR-481REM, Value Adjustment Board remote hearing notice
  • +DR-485WI, Value Adjustment Board Withdrawal of Petition
Orange County jurisdiction hub
  1. 1

    August, on receipt

    Read the TRIM notice and OCPA record

    Check just value, the capped assessed value and the parcel characteristics OCPA used. For hotels, confirm whether FF&E is assessed separately on the tangible personal property account.

  2. 2

    Within the 25-day window

    Hold an informal review with OCPA

    An informal review can settle the value without a hearing, but it does not pause the deadline. Share operating data with OCPA directly, where §195.027(3) keeps it confidential.

  3. 3

    By September 18, 2026 for the 2026 roll

    File on Axia

    File the DR-486 online and pay the $50 fee by card, or mail it to P.O. Box 38. A petition without the fee is invalid under §194.013(3).

  4. 4

    When the hearing notice arrives (at least 25 days ahead)

    Choose in person or virtual

    Confirm the hearing format on the notice. A virtual hearing changes the rebuttal deadline, so calendar both dates.

  5. 5

    15 calendar days before the hearing

    Deliver evidence to OCPA

    Send the evidence package to OCPA and, if using Axia, upload before the 15-day cutoff and notify OCPA. Review OCPA's package and property record card, due on the same day.

  6. 6

    One full business day before a virtual hearing

    Send rebuttal evidence

    Email rebuttal exhibits to the VAB clerk and copy OCPA. Keep rebuttal limited to responding to OCPA's evidence.

  7. 7

    Fall through spring

    Hearing and board decision

    Plan for several hours on hearing day. The magistrate recommends, the board adopts, and the written decision starts the 60-day court clock.

  8. 8

    Partial payment before April 1; suit within 60 days of the decision

    Protect the court option

    Pay at least 75% of ad valorem taxes plus non-ad valorem assessments under §194.014, then file in the 9th Judicial Circuit if the board result is not acceptable.

Mistakes that lose Orange County appeals

  • Uploading hotel departmental P&Ls to Axia without considering that VAB evidence becomes public record.
  • Trying to upload evidence to Axia inside the 15-day window, after the portal has closed for that hearing.
  • Missing the one-business-day rebuttal deadline for a virtual hearing.
  • Capitalizing total hotel revenue without deducting management fees, franchise fees and a return on FF&E, which leaves business value in the real property number.
  • Emailing a petition to the Comptroller, which does not accept email or fax filings.

Evidence rules

  1. 1.Evidence must reach the Property Appraiser's Office at least 15 calendar days before the hearing; if day 15 falls on a weekend or legal holiday, it is due the previous business day.
  2. 2.Axia does not accept evidence uploads less than 15 days before the hearing, and the Comptroller asks petitioners who upload through Axia to tell OCPA they did so.
  3. 3.For a virtual hearing, rebuttal evidence must reach the VAB clerk by email at least one full business day before the hearing, copied to OCPA's residential or commercial address.
  4. 4.Evidence submitted to the VAB becomes public record, unlike operating records given to OCPA directly, which §195.027(3) keeps confidential.

Frequently asked

Who is the clerk of the Orange County VAB?

The Orange County Comptroller. Petitions are filed through the Comptroller's Axia portal, by mail to P.O. Box 38, Orlando, FL 32802-0038, or in person at 109 E. Church St., 4th Floor, Suite 450.

What is the filing fee for a commercial value petition?

$50, non-refundable, payable by credit card online with no convenience fee. The $15 fee is limited to statutory late-filed categories such as portability and agricultural classification.

Can I attend my hearing virtually?

Orange offers virtual hearings. If your hearing is virtual, rebuttal evidence must reach the VAB clerk by email at least one full business day before the hearing.

Is my evidence confidential?

Records you give OCPA directly are confidential under §195.027(3). Evidence submitted to the VAB becomes public record, so summarize sensitive operating data where you can.

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