How the Orange VAB actually works.
Orange processes roughly 490K parcels — warehouses, office buildings, retail strips, and logistics yards. The Value Adjustment Board hears appeals against the county's just-value determination. If your TRIM notice number feels disconnected from what the property would sell for today, you have 25 days from the mailing date to file a DR-486.
The statute that creates this right — Fla. Stat. § 194.011 — was written for self-represented owners. The form is one page. The hearing is brief. The standard the special magistrate applies is just value as of January 1 of the tax year, the same standard the county appraiser used. That standard lives in § 193.011.
"The taxpayer shall be entitled to a determination by the value adjustment board of the petition for relief from the assessment as determined by the property appraiser."— Fla. Stat. § 194.301(1)
Commercial use codes we cover
The Florida Department of Revenue groups commercial parcels into about fifteen use codes. We support all of them. The most common appeal categories are 4810 (light industrial / warehouse), 1700 (single-story office), and 1200 (community shopping centers). For each, we adjust comparable sales for time, size, and condition before they become evidence.
What we file on your behalf
We do not appear before the VAB. We prepare a complete DR-486 packet under your signature: the petition itself, a Schedule A of comparable sales, a written narrative tied to statutory just-value criteria, and — if a CPA or broker is filing — a DR-486POA authorization. You walk it in or upload through the Orange VAB portal. The $15 fee is paid at submission.
After the petition is filed
The VAB clerk schedules a hearing before a special magistrate within 90 days, typically October through January. Most commercial petitions in Orange are heard in under 25 minutes; the magistrate reviews your evidence, the PA's evidence, and asks a few clarifying questions. Decisions arrive in writing 30 to 60 days later. If you prevail, the corrected assessment flows to the final certified roll in spring and your tax bill reflects the new just value.