Required Partial Payment of Taxes Attach to DR -486
or DR- 486PORT
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. The partial payment requirements are summarized below.
Value Appeals:
For petitions on the value of property (and for petitions about portability), the payment before
the delinquency date must include:
• All of the non -ad valorem assessments, and
• A partial payment of at 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 not substantially complete on January 1, the payment before the delinquency date
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.