Palm Beach County Property Tax
Information About Palm Beach County Property Tax
Property Tax is collected annually in Palm Beach County, Florida by the Constitutional Tax Collector. Property owners in Palm Beach County pay property tax and the tax is calculated by a formula which contains two components. The properties value and the millage rate. The property value times the millage rate plus the applicable non-ad valorem assessments
(Property Value) x (Millage Rate) + [non-ad valorem assessments]
The Palm Beach County Property Appraiser sets the value of the property on the first of each calandar year. The Property Appraiser provides the Palm Beach County Tax Collector's Office the property values which is known as the ad valorem tax roll. A Notice To Taxpayers Ad is taken out each year in local newspapers. The ad announces the opening of the tax roll for collection.
Non-ad valorem Assessments are based upon the services provided by, e.g. The Solid Waste Authority, Children's Services Council and water control districts. Non-ad valorem tax is not based upon the property value and is a flat amount.
In August of each year the palm Beach County Property Appraiser sends out a Notice of Proposed Property Tax. This is not a bill. Included in the Notice will be an estimate of the property tax for the year, the exemptions that apply e.g. Homestead, Disabled Veteran, Widow, information about how to challenge the estimated value of the property, notice of public hearings and information about the taxing authority. On or about November 1st of each year the Constitutional Tax Collector mails out a property tax bill. Taxes are collected between November 1st and March 31st of the following year. Discounts are determined by post mark of payment;
4% In November (or within 30 days of when the notice is mailed, if not mailed before November 1)
3% In December
2% In January
1% in February
Property may challenge the amount of their property tax in two ways. The first is to challenge the value of the property through a Value Adjustment Board petition. The second is to advocate for lower millage rates during the summer budget process.
All property owners are charged with the duty of knowing the amount of property tax and paying the amount due prior to the delinquency date. Not receiving a tax bill does not relieve the property owner(s) from owing paying tax, additional interest and fees which may apply on April 1st when the tax bill becomes delinquent.
The Property Appraiser’s Office administers all property tax exemptions. You must have an existing Homestead Exemption to qualify for additional exemptions. The deadline to file for Homestead Exemption is March 1 of the qualifying year.
Active Military Service Exemption The exemption is available for any branch of the U.S. Military, U.S. Coast Guard and Florida National Guard on active duty who serve outside the continental United States, Alaska and Hawaii. Application must be submitted every year and eligibility is based on the previous year’s deployment, Jan. 1-Dec. 31.
Civilian Disability Exemptions Civilians who are totally and permanently disabled and confined to a wheelchair are exempt from ad valorem taxation.
Any real estate owned and used as a homestead by a quadriplegic is exempt from ad valorem taxation. Phyisian Certification is required from two licensed Florida physicians. No income limit is required of a quadriplegic.
Civilians who are permanently disabled may be eligible for an additional $500 exemption. Physician Certification is required from a licensed Florida physician.
Disabled Veterans Exemption: You must be honorably discharged to qualify for these additional exemptions.
Veterans with a total and permanent disability that was service-connected may be eligible for total exemption of ad valorem taxes. 27/e Benefits Letter and a confirmation letter from the local Palm Beach County Veteran Services Office that the disability is 100% total and permanent.
Veterans with a service-connected disability of 10% or more may be eligible for an additional $5,000 exemption. 27/e Benefits Letter and a confirmation letter from the local Palm Beach County Veteran Services Office that the disability is permanent and 10% or more.
Veterans with a non-service connected disability may be eligible for an additional $500 exemption. 27/e Benefits Letter and a confirmation letter from the local Palm Beach County Veteran Services Office.
Veterans 65 or older with a combat-related permanent disability may be eligible for an ad valorem tax discount. A Letter from the local Palm Beach County Veteran Services Office confirming the disability is combat-related is required.
Exemption E-File New applicants for the qualifying year can file online for Homestead Exemption.
Granny Flats Exemption An assessment reductionAdobe PDF Document may be granted to qualified residential property owners who build an addition to their house to accommodate their parents or grandparents, age 62 or older.
Homestead Exemption Florida grants a standard $25,000 exemption on the assessed value of qualified residential property. An additional exemption up to $25,000 also may apply to your property.
Institutional Exemption Florida grants a property tax exemption to qualified institutional or non-profit organizations that own and use their property for religious, charitable, literary, educational or scientific purposes.
Legally Blind Exemption Blind persons may qualify for an additional $500 exemption. Optometrist’s Certification to verify the disability is required.
Portability Exemption Residential property owners with a qualified Homestead Exemption can transfer all or a significant portion of their "Save Our Homes" benefit to their new property. You should apply for Portability when you apply for Homestead Exemption on your new property.
Quadriplegic Exemption Real estate used and owned by a quadriplegic is totally exempt from ad valorem taxes. No income limit is required. Documentfrom two licensed Florida physicians is required.
Senior Citizen Exemption This additional exemption is limited to certain homeowners who are 65 or older. Your Adjusted Gross Income must fall below a maximum level that is adjusted annually.
Tangible Personal Property Business tangible assets such as furniture and equipment valued at more than $25,000 is subject to ad valorem taxes.
Widow/Widower Exemption Florida grants an additional $500 exemption to widows and widowers. Please submit a copy of the deceased spouse’s death certificate. If the surviving spouse remarries, they are no longer eligible to receive the additional exemption.