Attach to DR-486 
or DR-486PORT 
 
Important Information About Required Payments 
Before The Tax Delinquency Date To Avoid Denial Of Your Petition 
Required Partial Payment of Taxes To Avoid Denial Of Your Petition (Section 194.014, F.S.) 
For properties that have a value adjustment board petition, State law requires a partial payment of taxes, and a full payment of non-ad valorem assessments, before the payment delinquency date. The payment delinquency date is normally April 1 following the assessment year under review, but this date can vary. If the required partial payment is not made before the delinquency date, the value adjustment board will deny your petition. The last day to make the partial payment before the delinquency date is generally March 31. Review your tax bill or contact your tax collector to determine your delinquency date. 
Petitioners should be aware that even if a special magistrate’s recommended decision has been issued, a partial payment is still required before the delinquency date. A special magistrate’s recommended decision is not a final decision of the value adjustment board. A partial payment is not required only if the value adjustment board makes a final decision on a petition before April 1. The payment amount depends on the type of petition filed on the property. The partial payment requirements are summarized below.   
Value Appeals: 
 
For petitions on the value of property (and for petitions about portability), the payment before the delinquency date 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. 

Other Assessment 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 payment before the delinquency date must include:  
• All of the non-ad valorem assessments, and 
• The amount of the ad valorem taxes the taxpayer admits in good faith to owe,  
•  Less applicable discounts under s. 197.162, F.S.