Florida Statute 194.014 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 194
ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES

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F.S. 194.014

194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board.—

(1)(a) A petitioner before the value adjustment board who challenges the assessed value of property must pay all of the non-ad valorem assessments and make a partial payment of at least 75 percent of the ad valorem taxes, less the applicable discount under s. 197.162, before the taxes become delinquent pursuant to s. 197.333.

(b)1. A petitioner before the value adjustment board who challenges the denial of a classification or exemption, or the assessment based on an argument that the property was not substantially complete as of January 1, must pay all of the non-ad valorem assessments and the amount of the tax which the taxpayer admits in good faith to be owing, less the applicable discount under s. 197.162, before the taxes become delinquent pursuant to s. 197.333.

2. If the value adjustment board determines that the amount of the tax that the taxpayer has admitted to be owing pursuant to this paragraph is grossly disproportionate to the amount of the tax found to be due and that the taxpayer’s admission was not made in good faith, the tax collector must collect a penalty at the rate of 10 percent of the deficiency per year from the date the taxes became delinquent pursuant to s. 197.333.

(c) The value adjustment board must deny the petition by written decision by April 20 if the petitioner fails to make the payment required by this subsection. The clerk, upon issuance of the decision, shall, on a form provided by the Department of Revenue, notify by first-class mail each taxpayer, the property appraiser, and the department of the decision of the board.

(2) If the value adjustment board or the property appraiser determines that the petitioner owes ad valorem taxes in excess of the amount paid, the unpaid amount accrues interest at an annual percentage rate equal to the bank prime loan rate on July 1, or the first business day thereafter if July 1 is a Saturday, Sunday, or legal holiday, of the year, beginning on the date the taxes became delinquent pursuant to s. 197.333 until the unpaid amount is paid. If the value adjustment board or the property appraiser determines that a refund is due, the overpaid amount accrues interest at an annual percentage rate equal to the bank prime loan rate on July 1, or the first business day thereafter if July 1 is a Saturday, Sunday, or legal holiday, of the tax year, beginning on the date the taxes became delinquent pursuant to s. 197.333 until a refund is paid. Interest on an overpayment related to a petition shall be funded proportionately by each taxing authority that was overpaid. Interest does not accrue on amounts paid in excess of 100 percent of the current taxes due as provided on the tax notice issued pursuant to s. 197.322. For purposes of this subsection, the term “bank prime loan rate” means the average predominant prime rate quoted by commercial banks to large businesses as published by the Board of Governors of the Federal Reserve System.

(3) This section does not apply to petitions for ad valorem tax deferrals pursuant to chapter 197.

History.—s. 1, ch. 2011-181; s. 9, ch. 2016-128.

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Amendments to 194.014

Arrestable Offenses / Crimes under Fla. Stat. 194.014

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.014.

Annotations, Discussions, Cases:

Cases Citing Statute 194.014

Total Results: 6

Williams Island Ventures v. Saiz De La Mora

Court: Fla. Dist. Ct. App. | Date Filed: 2018-04-25T00:00:00-07:00

Citation: 246 So. 3d 471

Snippet: on a valid interpretation of section 194.014. Section 194.014(1)(a), states that taxpayers must file… The Florida Legislature then enacted section 194.014, Florida Statutes (2011), effective July 2011,… valorem taxes they were challenging. Section 194.014(1)(a), Fla. Stat. (2011), reads in part: “A petitioner…obtaining a reduction of an assessment. Section 194.014(2), Fla. Stat. (2011), stated: If the value…a refund is due. [1] When section 194.014 became effective, Fernando Casamayor was the Miami-Dade

In re Amendment to Florida Rules of Judicial Administration-Rule 2.125(b)(1)

Court: Fla. | Date Filed: 1989-11-09T00:00:00-08:00

Citation: 552 So. 2d 194, 14 Fla. L. Weekly 561, 1989 Fla. LEXIS 1108

Snippet: McDonald, Overton, Shaw 9 November 1989 552 So. 2d 194, 14 Fla. L. Weekly 561, 1989 Fla. LEXIS 1108 Published

Shinn v. Schneider

Court: Fla. Dist. Ct. App. | Date Filed: 1989-05-09T00:00:00-07:00

Citation: 549 So. 2d 194, 14 Fla. L. Weekly 1137, 1989 Fla. App. LEXIS 2555, 1989 WL 47191

Snippet: Ferguson, Letts, Nesbitt 9 May 1989 549 So. 2d 194, 14 Fla. L. Weekly 1137, 1989 Fla. App. LEXIS 2555,

Orin Cummings Construction Co. v. Beckman

Court: Fla. Dist. Ct. App. | Date Filed: 1981-03-25T00:00:00-08:00

Citation: 395 So. 2d 629, 1981 Fla. App. LEXIS 19837

Snippet: benefits from date of accident forward ... at $194.14 per week. Attorney fees and costs. Appellants assert

Dustin v. Latzko

Court: Fla. | Date Filed: 1945-04-27T00:00:00-07:00

Citation: 21 So. 2d 904, 155 Fla. 824, 1945 Fla. LEXIS 668

Snippet: herself within the protection afforded by Sec. 194.14 Fla. Statutes 1941 (same F.S.A.), by filing written…sections must be read in para materia with Sec. 194.14, supra. So, the decree is affirmed. CHAPMAN, C.

Dudemaine v. Shaw

Court: Fla. | Date Filed: 1944-01-04T00:00:00-07:00

Citation: 16 So. 2d 114, 153 Fla. 899, 1944 Fla. LEXIS 446

Snippet: was not recorded. Appellants contend that Section 194.14, et seq., Fla. Statutes 1941, are not applicable…unknown to him. (The later statute, said Section 194.14 Fla. Statutes 1941, requires the mortgage holder