REMINDER: The 2011 Legislature created Section 194.014, Florida Statutes, that requires taxpayers with pending value adjustment board petitions to a make a partial tax payment before the date of delinquency, which is normally April 1 of each year. (For example: before April 1, 2013, for 2012 taxes.) The new law applies to petitions filed starting July 1, 2011. This new law is available at the following link: (Ch 2011-181-Partial Payment of Ad Valorem Taxes) Taxpayers must make a required partial payment of taxes on properties that will have a petition pending on or after the delinquency date. Failure to make the required partial payment before the delinquency date (normally April 1) will result in the denial of the petition under the statute.