With the enrollment of HB 281 taxpayers challenging property tax assessments before the Value Adjustment Board must pay all non-ad valorem taxes and at least 75% of ad valorem taxes before they become delinquent (April 1st of the follow year). Failure to do so will result in a denial of the petition.
Additionally, interest will accrue on any under or over payments of taxes due at the rate of 12% per year from April 1st.
The enrolled bill can be found here.
The final analysis of HB 281 can be found here.
Tags: Florida Property Taxes, Property Tax, Property Tax Appeal, Property Tax Appeals, Property Tax Legislation, Value Adjustment Board
And there seem to be some constitutional problems with the content of this bill.
The VABs schedule Value Adjustment Board Hearings (VAB) beginning typically in October or November and continuing until all Hearings are concluded. In the larger counties, Hearings can be scheduled after April 1st, and often are. So, any taxpayers who are scheduled before April 1st will not be obligated to make their tax and fee payments until they know the outcome of their appeals, but those taxpayers scheduled after April 1st will be forced to make their payments in advance – a different standard.
And it's not clear what standards apply to those VAB petitioners whose Hearings may be scheduled before April 1st but delayed – reschedulings are permitted.
Can the Clerks impose a form of retaliation by selecting whose petition will be scheduled before or after April 1st?
Can the Property Appraiser influence the calendar by asking for rescheduling?
Are the taxing authorities entitled to collection of any revenue which is unlawful?