Important Information About Required Payments Before The Tax Delinquency Date To Avoid Denial Of Your Petition
Required Partial Payment of Taxes To Avoid Denial Of Your Petition (Section 194.014, F.S.)
State law requires a partial payment of taxes on properties that have a value adjustment board petition on or after the payment delinquency date (normally April 1, following the assessment year under review but this date can vary).
If the required partial payment is not made before the delinquency date, the value adjustment board will deny your petition. The last day to make the partial payment before the delinquency date is generally March 31. Review your tax bill or contact your tax collector to determine your delinquency date.
Petitioners should be aware that even if a special magistrate's recommended decision has been issued, a partial payment is still required before the delinquency date.
A special magistrate's recommended decision is not a final decision of the value adjustment board. A partial payment is not required only if the value adjustment board makes a final decision on a petition before April 1. The payment amount depends on the type of petition filed on the property.
Of course the partial payment is only owed by the taxpayer if they believe that the payment/taxes owed is owed in good faith. In other words, the taxpayer only has to pay what the taxpayer believes is owed in good faith.