Pursuant to Florida Statute 194, a petitioner who challenges the assessed value of real property, with the Value Adjustment Board, must pay all the Non-Ad Valorem Assessments and pay at least 75 percent of the Ad Valorem taxes and a petitioner who files a petition on the denial of a classification, exemption, or on property not substantially complete, must make a good faith payment, less the applicable discount by March 31, 2025.

The failure to make this minimum payment by March 31, 2025, will result in the denial of the property owner’s VAB petition. Any prior adjustments will be reversed, and the taxes will become delinquent.

The VAB will issue a denial for non-payment even if the property owner's petition was heard by the VAB prior to March 31, 2025 and the VAB has agreed to reduce the property's assessment. In such cases, and pursuant to Florida law, the VAB will cancel its decision reducing the property's assessment, and the Property Appraiser's preliminary assessment will be reinstated.

Online payment by eCheck or credit card is only available for owners who elect to pay the full amount of taxes, 100 percent of the Ad Valorem and 100 percent of the Non-Ad Valorem Assessment.