N. 3/12 TC
Rule 12D-16.002
Florida Administrative Code
Provisional
Section 194.014, Florida Statutes
County
address
address, if
different
Assessment Denial of classification or exemption
Whether the property was substantially complete on Jan 1
The Value Adjustment Board (VAB) has denied your petition.
According to the tax collector’s records your taxes became delinquent on . The tax
collector's records also reflect that the payment requirements for petitions pending before the VAB have
not been met.
If you have evidence that your required payment was made before the delinquent date, please contact our
office immediately at
If you are not satisfied with this decision of the VAB, you have the right to file a lawsuit in circuit court to
further contest your assessment.
(Ss. 193.155(8)(l), 194.036, 194.171(2), and 196.151, F.S.)
Signature, chair, value adjustment board
Signature, VAB clerk or representative
INFORMATION ABOUT PAYMENTS
Florida law requires the value adjustment board to deny a petition if the petitioner does not make the payment
required below before the taxes become delinquent, usually on April 1. These payment requirements are
summarized below.
Required Payment for Appeal of Assessment
For petitions on the value, including portability, the required 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.
(s. 194.014 (1)(a), F.S.)
Required Payment for Other 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 required payment must include:
• All of the non-ad valorem assessments, and
• The amount of the tax that the taxpayer admits in good faith to owe,
• Less applicable discounts under s. 197.162, F.S.
(s. 194.014 (1)(b), F.S.)
cc: County Property Appraiser
Department of Revenue, Property Tax Oversight, P.O. Box 3000, Tallahassee, FL 32315-3000
DECISION OF THE VALUE ADJUSTMENT BOARD
DENIAL FOR NON-PAYMENT