VAB Partial Payment Agreement – Alachua County, FL

The VAB Partial Payment Agreement for Current Taxes is a letter from the Alachua County Tax Collector to taxpayers and their representatives explaining the partial payment that Florida law requires before the delinquency date when a Value Adjustment Board (VAB) petition is filed.

The letter is headed "Important Information about Required Payments Before the Delinquency Date to Avoid Denial of Your Petition (Section 194.014, F.S.)" and is addressed "Dear Taxpayer /Representative", with the reference line "Value Adjustment Board". It states that for properties with a VAB petition, State law requires a partial payment of taxes and a full payment of non-ad valorem assessments before the payment delinquency date. If the required partial payment is not made by then, the VAB will deny the petition.

The amount depends on the type of petition:

• Value appeals (including petitions about portability): all non-ad valorem assessments plus at least 75 percent of the ad valorem taxes, less applicable discounts under s. 197.162, F.S.
• Other assessment appeals (denial of a classification or exemption, or the argument that the property was not substantially complete on January 1): all non-ad valorem assessments plus the ad valorem taxes the taxpayer admits in good faith to owe, less applicable discounts.

Page 2 adds a Frequently Asked Questions section on discounts, interest, penalties and corrected tax notices. The page footer reads "VAB Petition Information (Rev. 10/18)". The letter prints no entry lines of its own.

Taxpayers and their representatives who have filed a Value Adjustment Board petition on a property in Alachua County are the audience of this letter, because State law requires a payment before the delinquency date on properties with a petition.

• Petitions on the value of property, and petitions about portability: pay all non-ad valorem assessments and at least 75 percent of the ad valorem taxes, less applicable discounts.
• Petitions on the denial of a classification or exemption, or arguing the property was not substantially complete on January 1: pay all non-ad valorem assessments and the amount of ad valorem taxes you admit in good faith to owe, less applicable discounts.

A recommended decision from a special magistrate does not remove the requirement: it is not a final decision of the VAB, so the partial payment is still required before the delinquency date.

You do not need to make the partial payment if the VAB makes a final decision on your petition before April 1. The letter is addressed to the taxpayer or the representative, so a representative handling the petition is covered as well.

The payment described in the letter is due before the delinquency date, which is normally April 1 following the assessment year under review but can vary. The last day to pay before that date is generally March 31. Check your tax bill or contact the Tax Collector to confirm your date.

If the VAB makes a final decision on your petition before April 1, no partial payment is required. A special magistrate's recommended decision does not count as a final decision.

The consequence of missing the date is stated on the letter: if the petitioner does not pay before the taxes become delinquent, the VAB must deny the petition by written decision by April 20th. The FAQ also says discounts are honored for payments made between November and February and that no discounts are allowed in March. The letter sets no separate due date for the document itself.

The letter names no mailing address, portal or return channel for the document itself; it explains tax payments owed to the Tax Collector, and it lists these contact points for questions:

• Phone: Tax Operations, (352) 264-6968, for questions about your tax payment.
• Fax: (352) 264-6912.
• Website: www.AlachuaCollector.com for additional information.
• Downtown Location: 12 SE 1st Street, Gainesville, FL 32601 (the address also printed in the letter's footer).
• Southwest Location: 3837 Windmeadows Blvd, Gainesville, FL 32608.
• Northwest Location: 5801 NW 34th Blvd, Gainesville, FL 32653.

To learn your exact delinquency date, review your tax bill or contact the Tax Collector. If the VAB approves your challenge, the Property Appraiser sends a certificate of correction to the Tax Collector, and the corrected tax notice is mailed to the property owner. FillingPDF lets you fill out and download the PDF; submission follows the Alachua County Tax Collector's channels above.