Taxpayers must make a required partial payment of taxes on properties that will have a petition pending on or after the delinquency date. Failure to make the required partial payment before the delinquency date (April 1st) will result in the denial of the petition.
The required partial payment amount depends on the type of petition that is filed on the property.
A) For petitions on the value of property, including portability, the required payment must include all of the non-ad valorem assessments and a partial payment of at least 75% of the ad valorem taxes, less applicable discounts.
B) For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete as of January 1st, the required payment must include all non-ad valorem assessments and the amount of the ad valorem taxes that the taxpayer admits in good faith to be owing, less applicable discounts.