Do I have to pay my Florida property taxes while my VAB appeal is pending?

Filing a Value Adjustment Board (VAB) petition does not excuse you from paying your taxes while you wait for a hearing. Florida has a required-partial-payment rule in Fla. Stat. §194.014, and missing it is a common, avoidable way to lose an appeal.

The 75% rule. A petitioner challenging the assessed value of property must pay, before the taxes become delinquent, “at least 75 percent of the ad valorem taxes” due on the parcel, plus all of the non-ad valorem assessments. Florida property taxes are billed in November and become delinquent April 1, so the practical deadline is to make the required payment by March 31.

What happens if you don't pay. The statute is strict: “The value adjustment board must deny the petition by written decision by April 20” if the petitioner fails to make the required payment. There is no value hearing on the merits — the petition is dismissed for non-payment, regardless of how strong the case was.

Exemption/classification petitions differ. The 75% rule is tied to value petitions. If you are contesting only a denial of an exemption or classification (e.g., homestead denial), different payment mechanics apply — confirm the specific requirement with your county VAB clerk, because the partial-payment trigger and amounts differ from the value-petition rule.

Interest on overpayment. If you win a reduction after paying, the overpaid amount is refunded with statutory interest, so paying the required share does not forfeit your savings — it simply preserves your right to the hearing.

Bottom line. Calendar two dates: the 25-day VAB filing deadline in the fall, and the March 31 partial-payment deadline the following spring. Pay at least 75% of the ad valorem taxes and 100% of non-ad valorem assessments before April 1, or the board must deny you.