Rate Breakdown

Property taxes in Palm Beach County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Palm Beach County

In Palm Beach County, property tax is calculated by multiplying the assessed value of your real estate by the applicable millage rates set by the county, municipalities, school districts, and special districts. The Florida Department of Revenue first determines the “just value” of a property—what a typical buyer would pay in an open market. Palm Beach County Property Appraiser then applies a 100 % assessment factor (unlike some counties that assess at 95 %). The resulting assessed value is the base for the tax calculation. Each taxing authority publishes its millage rate (expressed as dollars per $1,000 of assessed value); the total millage for a typical single‑family home in the county ranges from 12 to 18 mills, depending on location and special assessments.

Available Exemptions

Florida offers several exemptions that reduce the taxable portion of your assessed value. Applying for the appropriate exemption can lower your annual bill substantially.

• Homestead Exemption: Up to $50,000 for primary residences (the first $25,000 applies to all property taxes, the second $25,000 applies to non‑school taxes). An additional $25,000 “Save Our Homes” cap limits annual assessment increases to 3 % or the inflation rate, whichever is lower.
• Senior Citizen Exemption: Residents aged 65 or older who meet income limits may receive an additional $5,000 exemption on the assessed value of their homestead.
• Disability Exemption: Permanently, totally disabled Florida residents can claim a $5,000 exemption, and those with severe visual impairments may qualify for the “Blind Exemption” of $5,000.
• Veteran Exemptions: Disabled veterans receive a $5,000 exemption for each 10% of disability, up to a maximum of $25,000. Surviving spouses of veterans killed or missing in action also qualify for a full homestead exemption.

Payment Schedule & Deadlines

Property taxes in Palm Beach County are payable in two installments. Failure to meet these deadlines can result in penalties, interest, and the possible placement of a tax lien on your property.

• First Installment: Due November 1; a grace period extends to December 31. Payments made after this date incur a 3 % penalty plus 0.5 % monthly interest.
• Second Installment: Due March 1; the same grace period runs until April 30, with identical penalties for late payment.
• Payment Options: You may pay online via the County Treasurer’s portal, by mailed check, at any authorized payment center, or set up automatic bank drafts.
• Late Consequences: Unpaid taxes after the second grace period trigger a tax certificate sale, potential foreclosure, and a recording of a lien that can affect credit and future financing.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, Palm Beach County provides a clear appeals process.

• File a Petition: Submit a formal petition to the Value Adjustment Board (VAB) by July 31 of the tax year in question. The petition must include supporting evidence such as recent comparable sales, appraisal reports, or documentation of property defects.
• VAB Hearing: The VAB will schedule a hearing, typically within 30 days of receipt. You may present witnesses, expert testimony, and additional records at this hearing.
• Decision & Further Review: The VAB issues a written decision within 30 days. If unsatisfied, you may appeal to the Florida State Board of Administration within 30 days of the VAB decision.
• Cost Considerations: There is no filing fee for a petition, but you will be responsible for any professional appraisal or expert fees you incur.