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.