Kelvin Soto, Esq.
Clerk of the Circuit Court & Comptroller
2 Courthouse Square
Kissimmee, Florida 34741
Phone: (407) 742-2100
[email protected]

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Value Adjustment Board

Value Adjustment Board (VAB) Process: Florida Statutes, Chapter 194.015, creates and establishes the VAB. The VAB must be comprised of two County Commissioners, one citizen, chosen by the Board of County Commissioners, owning residential property in the County, one School Board member, and one citizen, chosen by the School Board, owning a business on commercial property within the School District. The Clerk of the Board Office is required by Florida Statutes to oversee the process. There are very strict statutory guidelines and timetables to which compliance is required. The VAB usually meets two times per year; Special Magistrates are hired, and hearings are scheduled with property owners that file petitions with the Clerk. The Administrative process starts in March of each year. The Petition process starts after the proposed tax bills are mailed mid-August and continues until completed through January.

The property owner or agent shall pay the required, non-refundable $15 filing fee to file (Section 194.012(1), Florida Statutes). A Petition with the VAB Clerk on or before the 25th day following the mailing of the TRIM notice. If such fees are not paid at that time, the Petition shall be deemed incomplete.

A Petition to the VAB must be fully completed in all applicable respects and filed in accordance with the statutory deadlines. Any Petition which is incomplete or submitted after the applicable deadline will be subject to a good case ruling whether the Special Magistrate will conduct a hearing for the Petition.

Any person representing a taxpayer other than an employee of the taxpayer, an attorney, a licensed real estate appraiser, a licensed real estate broker, or a licensed certified public accountant, must submit a Power of Attorney along with the VAB Petition or the Petition will not be accepted.

Petitions received after 5:00 p.m., on the deadline date set forth in the Florida Statutes will be considered late and must accompany a good cause form stating the reason for the lateness and the Legal Counsel for the VAB will determine whether a hearing will be scheduled for a late filed petition.

The Petitioner receives a Notice of Hearing from the VAB Clerk showing the scheduled date and time of the hearing before a VAB Special Magistrate at least 25 days before the hearing in accordance with Statute requirements.

The role of the Special Magistrate is to render an impartial recommendation on a case-by-case basis after hearing testimony and seeing the competent evidence for each petition.

The role of the Property Appraiser is to defend the assessed market value. This role also applies to tax exemption, classification, and deferral petitions.

The Petitioner and Property Appraiser’s Office exchange evidence within the time frame of the Statute requirements.

A hearing is held before the Special Magistrate who renders a decision and makes a recommendation to the VAB.

The role of the outside legal counsel is to serve as attorney to the VAB.

The role of the VAB Clerk is to receive petitions, schedule hearings, oversee each hearing day’s process, and maintain all VAB records for the entire process in compliance with the Florida Statutes.

After the hearing, a decision is rendered by the Special Magistrate for each Petition and presented at the final VAB meeting for the VAB Board approval.

After all hearings have been conducted, the VAB acts on the recommendations of the Special Magistrates.

If still dissatisfied, the Petitioner may file an action in Circuit Court within the Statutory deadline. (60 days after the final VAB meeting)

Organizational Meeting*
To be announced


TRIM notices mailed by Property Appraiser
To be announced


Petition filing deadline – 25 days from TRIM notice mailing.
To be announced

Hearings beginning at 9:00 a.m. each date before a Special Magistrate on:

To be announced


(The VAB Clerk reserves the right to schedule additional hearings based on the number of petitions filed and the availability of all parties involved following the notification requirements.)

Anticipated Final VAB Meeting*
To be announced

*Denotes the dates which the County Commissioners, the School Board Member, and citizens appointed to VAB are required to attend.

File a Petition Online


Hearing Information

Osceola County will be holding the hearings with the Special Magistrates in person per FAC 12D-9 026.  To register for telephonic hearings please refer to the Telephonic Hearing Procedures (click here for procedures). If you have any questions please contact our office.

About the Value Adjustment Board

The Florida Department of Revenue (FDOR) has issued Uniform Policy and Procedures 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 VAB CLERK.

Click Here to access the FDOR website for paper forms and Policies and Procedures.

A non-refundable filing fee of $15.00 per petition must be paid by the filing deadline, checks may be payable to Clerk of the Court, otherwise, the petition will be considered a late-filed petition and Good Cause must also be provided. The petition is considered incomplete if the fee is not paid.

Postmarks are not considered and Petitions received after the deadline by the VAB Clerk will need to file a Good Cause reason as to why the petition was filed late

All petitions can be filed electronically, except contiguous parcels, joint petitions, and Abatement of Taxes which must be filed in paper form to the VAB Clerk by hand delivery, United States Mail, or express mail to the VAB Clerk. 2 Courthouse Square, Office 2706, Kissimmee Florida 34741.

Agents can contact the VAB Clerk who can assist with agent uploads for filing a large number of parcels.

Special Magistrates

The role of the Special Magistrate is to render an impartial recommendation on a case-by-case basis after hearing testimony and seeing the competent evidence for each petition.


The Osceola County Value Adjustment Board is accepting qualified attorneys and appraisers to conduct hearings and render recommended written decisions as Special Magistrates for the 2024 tax year. 

Applications will be accepted from April 30, 2024, through May 31, 2024, no later than 5:00 p.m.

Special Magistrates may not

  • be elected or appointed officials or employees of Osceola County;
  • be employees and elected or appointed officials of a taxing jurisdiction or the state;
  • represent a person before the VAB in any tax year during which they have served that VAB as a Special Magistrate.

Qualified applicants must meet the following qualifications:

  • Attorney Special Magistrate
    • Member of The Florida Bar with no less than 5 years of experience in the area of ad valorem taxation.
    • Appointed to hear issues of exemptions, classifications, portability assessment difference transfers, and determinations that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred
  • Real Property Appraiser Special Magistrates
    • State-certified real estate appraiser with not less than 5 years of experience in real property valuation
    • Appointed to hear issues regarding the valuation of real estate
  • Tangible Personal Property Special Magistrates
    • Designated members of a nationally recognized appraiser’s organization with not less than 5 years of experience in tangible personal property valuation
    • Appointed to hear issues regarding the valuation of tangible personal property

For questions, please contact the VAB Clerk via email at [email protected] or by phone at (407) 742-2100.