Harvey Ruvin - Clerk of the Courts - Miami-Dade County, Florida

Value Adjustment Board

Requirement for Payment of Taxes:

Valuation Cases

By statute effective July 1, 2011, in order to contest the valuation of property before the Board, you must pay all of the non-ad valorem assessments and make a partial payment of at least 75 % of the ad valorem taxes levied against the property (i.e. less any applicable discount under F.S. §197.162) before the taxes become delinquent. Failure to timely make any such payments will result in the denial or rejection of the taxpayer's petition by the Board.


Exemption and Classification Cases

By statute effective July 1, 2011, in order to contest the denial of a classification (e.g. an agricultural classification) or exemption, or the amount of an assessment based on the property not being substantially complete as of January 1, you must pay all of the non-ad valorem assessments and the amount of the ad valorem taxes which you admit in "good faith" to be owing (i.e. less any applicable discount under F.S. §197.162) before the taxes become delinquent. Failure to timely make any such payments will result in the denial or rejection of the taxpayer's petition by the Board. The taxpayer will be subject to the imposition of penalties and interest if the Board determines that any "good faith" payment made is grossly disproportionate to the amount of the tax ultimately found to be due and payable.