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

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

Usually yes — most states require you to keep paying the taxes that come due (often at least the undisputed amount) by the delinquency date even while your appeal is pending, and you get a refund with interest if you win; missing the payment can forfeit the appeal.

In most states, filing an appeal does not pause your tax bill. If a payment becomes due while your case is pending, you generally must pay it on time — and several states make timely payment a condition of keeping your appeal alive.

The general rule: pay to preserve the appeal. Boards expect taxes to be paid by the normal delinquency date, and many statutes will dismiss an appeal if the required payment isn't made. The specific amount differs:

  • Texas: under Tex. Tax Code §42.08, to keep the right to a final determination on a judicial appeal you must pay, before the delinquency date, the lesser of (1) the tax on the undisputed portion of value, (2) the tax under the order being appealed, or (3) the tax imposed in the prior year. There is a limited substantial-hardship exception.
  • Florida: under Fla. Stat. §194.014, a Value Adjustment Board value petitioner must make a partial payment of at least 75% of the ad valorem taxes (plus non-ad valorem assessments, less discounts) before the taxes become delinquent, or the board must deny the petition.
  • Massachusetts: taxes must generally be kept current to preserve the right to an abatement.

You're not paying it away — you get it back if you win. If your value is reduced after you've paid, the overpayment is refunded, and many states pay statutory interest on the refund (Florida computes refund interest from the delinquency date under §194.014).

Practical steps: check your appeal notice and your state's rule for exactly how much you must pay and by when. When in doubt, pay at least the undisputed amount by the delinquency date — underpaying can cost you the entire appeal, while overpaying is recoverable. If you escrow taxes through your lender, the lender will typically pay the full bill on schedule regardless of your appeal; you then receive any refund after you win.

State-by-State Variations

StateException or Variation
TexasTexas requires payment before the delinquency date of the lesser of the tax on the undisputed value, the tax under the appealed order, or the prior-year tax to preserve a judicial appeal under [Tex. Tax Code §42.08](https://statutes.capitol.texas.gov/Docs/TX/htm/TX.42.htm), subject to a limited inability-to-pay exception.
FloridaFlorida requires a partial payment of at least 75% of ad valorem taxes before delinquency to keep a VAB value petition valid under [Fla. Stat. §194.014](https://www.flsenate.gov/Laws/Statutes/2025/Chapter194/All); failure results in mandatory denial.