Erroneous Payment Procedure
Requests for refund of delinquent taxes paid in error must be made within 12 months from the date of the erroneous payment and before the property transfers ownership.
Request for refund of current taxes paid in error must be made within 18 months from the date of the erroneous payment and before the property transfers ownership.
Please follow these steps to make a request for refund:
- Make a written request for reimbursement by Certified Mail, with return receipt requested, to the owner of the property.
- Mail a duplicate of the written request for reimbursement to the Constitutional Tax Collector’s Office.
If the owner of the property fails to reimburse you within 45 days, you may apply to the Constitutional Tax Collector for a refund. The application should include proof of the request for reimbursement by providing the following:
- A copy of the written request for reimbursement
- The Certified Mail receipt
- Proof of payment (canceled check or receipt)
- A completed Application for Refund of Ad Valorem Taxes DR 462
Submit your request for a refund with the required documentation to:
Constitutional Tax Collector, PBC
Attn: Tax Analysis
P. O. Box 3715
West Palm Beach, FL 33402-3715
For further assistance, you may call (561) 355-2264.