In Florida, partial payments of real property taxes are generally not permitted. One exception is when an assessment is being contested, a taxpayer may make a good faith payment of “not less than the amount of the tax which the taxpayer in good faith admits to be owing.” In a recent case, the court addressed good faith payments and wrote that the legislative intent was to ensure that revenue continues to flow to counties during the potentially lengthy legal appeal process. Although the court found it is not statutorily required, the best practice when making a good faith payment is to submit such payment with a cover letter expressly reciting that it is a good faith payment and setting forth the taxpayer’s method of calculation of the taxes being paid. We also recommend identifying the appropriate person in the tax collector’s office and notifying them that a good faith payment is being made so it can be processed and applied correctly.

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