diff --git a/lib/checks/aria/valid-attr-value.js b/lib/checks/aria/valid-attr-value.js
index 548d52e805..e007aae363 100644
--- a/lib/checks/aria/valid-attr-value.js
+++ b/lib/checks/aria/valid-attr-value.js
@@ -1,26 +1,35 @@
 options = Array.isArray(options) ? options : [];
 
-var invalid = [],
-	aria = /^aria-/;
+const invalid = [];
+const aria = /^aria-/;
+const attrs = axe.utils.getNodeAttributes(node);
 
-var attr,
-	attrName,
-	attrs = axe.utils.getNodeAttributes(node);
+const skipAttrs = ['aria-errormessage'];
 
-var skipAttrs = ['aria-errormessage'];
+// aria-controls should only check if element exists if the element
+// doesn't have aria-expanded=false or aria-selected=false (tabs)
+// @see https://github.com/dequelabs/axe-core/issues/1463
+const preChecks = {
+	'aria-controls': function() {
+		return (
+			node.getAttribute('aria-expanded') !== 'false' &&
+			node.getAttribute('aria-selected') !== 'false'
+		);
+	}
+};
 
-for (var i = 0, l = attrs.length; i < l; i++) {
-	attr = attrs[i];
-	attrName = attr.name;
+for (let i = 0, l = attrs.length; i < l; i++) {
+	const attr = attrs[i];
+	const attrName = attr.name;
 	// skip any attributes handled elsewhere
-	if (!skipAttrs.includes(attrName)) {
-		if (
-			options.indexOf(attrName) === -1 &&
-			aria.test(attrName) &&
-			!axe.commons.aria.validateAttrValue(node, attrName)
-		) {
-			invalid.push(attrName + '="' + attr.nodeValue + '"');
-		}
+	if (
+		!skipAttrs.includes(attrName) &&
+		options.indexOf(attrName) === -1 &&
+		aria.test(attrName) &&
+		(preChecks[attrName] ? preChecks[attrName]() : true) &&
+		!axe.commons.aria.validateAttrValue(node, attrName)
+	) {
+		invalid.push(`${attrName}="${attr.nodeValue}"`);
 	}
 }
 
diff --git a/test/checks/aria/valid-attr-value.js b/test/checks/aria/valid-attr-value.js
index aaef387a5f..b7f4109335 100644
--- a/test/checks/aria/valid-attr-value.js
+++ b/test/checks/aria/valid-attr-value.js
@@ -129,6 +129,54 @@ describe('aria-valid-attr-value', function() {
 		);
 	});
 
+	it('should pass on aria-controls and aria-expanded=false when the element is not in the DOM', function() {
+		fixtureSetup(
+			'<button aria-controls="test" aria-expanded="false">Button</button>'
+		);
+		var passing1 = fixture.querySelector('button');
+		assert.isTrue(
+			checks['aria-valid-attr-value'].evaluate.call(checkContext, passing1)
+		);
+	});
+
+	it('should pass on aria-controls and aria-selected=false when the element is not in the DOM', function() {
+		fixtureSetup(
+			'<button aria-controls="test" aria-selected="false">Button</button>'
+		);
+		var passing1 = fixture.querySelector('button');
+		assert.isTrue(
+			checks['aria-valid-attr-value'].evaluate.call(checkContext, passing1)
+		);
+	});
+
+	it('should fail on aria-controls and aria-expanded=true when the element is not in the DOM', function() {
+		fixtureSetup(
+			'<button aria-controls="test" aria-expanded="true">Button</button>'
+		);
+		var failing1 = fixture.querySelector('button');
+		assert.isFalse(
+			checks['aria-valid-attr-value'].evaluate.call(checkContext, failing1)
+		);
+	});
+
+	it('should fail on aria-controls and aria-selected=true when the element is not in the DOM', function() {
+		fixtureSetup(
+			'<button aria-controls="test" aria-selected="true">Button</button>'
+		);
+		var failing1 = fixture.querySelector('button');
+		assert.isFalse(
+			checks['aria-valid-attr-value'].evaluate.call(checkContext, failing1)
+		);
+	});
+
+	it('should fail on aria-controls when the element is not in the DOM', function() {
+		fixtureSetup('<button aria-controls="test">Button</button>');
+		var failing1 = fixture.querySelector('button');
+		assert.isFalse(
+			checks['aria-valid-attr-value'].evaluate.call(checkContext, failing1)
+		);
+	});
+
 	describe('options', function() {
 		it('should exclude supplied attributes', function() {
 			fixture.innerHTML =