Pending Petition Partial Tax Payment Requirements
In 2011, the Florida Legislature created Section 194.014, of the Florida Statutes to require taxpayers with pending Value Adjustment Board (VAB) petitions filed July 1, 2011, or later to make a partial tax payment before the date of delinquency, generally April 1 of each tax year.
- If you petition the VAB for anything other than a denial of tax deferral, you must pay all non-ad valorem assessments and a portion of your ad valorem taxes before they become delinquent.
- For an assessment or portability appeal, you are required to make a payment of at least 75 percent of your ad valorem taxes.
- If your appeal involves a classification, exemption or dispute as to whether or not a property improvement was substantially complete on January 1 of the tax year, you must make a good faith payment of the taxes you believe you owe.
If you fail to make a payment as required, the Value Adjustment Board must deny the petition by written decision by April 20 of the current tax cycle, if the petitioner fails to make the payment required by this law. The VAB will then notify each taxpayer, the Property Appraiser and the Department of Revenue of the board's decision.
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