Section 194.014, Florida Statues, requires a partial payment of taxes on properties that have a VAB petition on or before the payment delinquency date. If the required partial payment is not made before the delinquency date, the VAB will deny the VAB petition even if the special magistrate has recommended a reduction. The last day to make the partial payment before the delinquency date is generally March 31. Regardless of whether the special magistrate's recommended decision has been issued, a partial payment is still required before the delinquency date.

The VAB Clerk will also contact the Tax Collector’s Office to confirm receipt of petitioner’s partial payment of taxes.