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Important Information About Required Payments
Broward County > Finance > Value Adjustment Board > Important Information About Required Payments

Partial Payment of Taxes

Section 194.014, F.S., requires a partial payment of taxes on properties that has a VAB petition on or after the payment delinquency date (normally April 1, following the assessment year under review). The partial payment requirements are summarized below.

Value Appeals:

For petitions on the value of property, (and for petitions about potability) the payment must include:

  • All of the non-ad valorem assessments, and
  • A partial payment of a least 75 percent of the ad valorem taxes,
  • Less applicable discounts under s. 197.162, F.S.

Other Assessment Appeals:

For petitions on the denial of a classification or exemption, or based on an argument that the property was no substantially complete on January 1, the payment must include:

  • All of the non-ad valorem assessments, and
  • The amount of the ad valorem taxes the taxpayer admits in good faith to owe,
  • Less applicable discounts under s. 197.162, F.S.

***If the required partial payment is not made before the delinquency date, the VAB will deny your petition.


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