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Home | Agencies & Departments | Clerk of the Board | Value Adjustment Board | Required Partial Payment of Taxes
Clerk of the Board - Administration Building
Hours
M - F: 8am - 5pm
Phone
407-742-2100
Address
1 Courthouse Square,
Suite 2401
Kissimmee, FL 34741

Required Partial Payment of Taxes

(Section 194.014, F.S.) You are required to make a partial payment of taxes if you have a VAB petition pending on or after the payment delinquency date (normally April 1, following the assessment year under review). If the required partial payment is not made before the delinquency date, the VAB will deny your petition. The last day to make a partial payment before the delinquency date is generally March 31. Review your tax bill or contact your tax collector to determine your delinquency date.

You 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 VAB. A partial payment is not required only if the VAB makes a final decision on your 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 portability, the payment 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 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.