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Real Estate Property Tax

Property owners pay real estate property taxes. Taxes are collected yearly by the Constitutional Tax Collector. The amount a property is taxed is calculated by two components:

 

[(property value) X (millage rate)] + [non ad valorem assessment amounts]

 

The Property Appraiser sets the value of property on January 1 of every year. The Property Appraiser certifies and sends the property values to the Constitutional Tax Collector as the ad valorem tax roll.  A Notice to Taxpayers ad is published annually by the Tax Collector in local newspapers announcing the opening of the tax roll for collection.    

The Board of County Commissioners, School Board, City Commission and other ad valorem taxing bodies set the millage rates for properties within their boundaries.

The non-ad valorem assessment roll is certified to the Constitutional Tax Collector by local governing boards, e.g. the Solid Waste Authority, Children Services Council and water control districts.  Non-ad valorem assessments are a flat amount, based on the cost of the service provided, not the property value.

The Property Appraiser sends out the Notice of Proposed Property Taxes in August. The Notice of Proposed Property Taxes is not a bill. The Notice of Proposed Property Taxes specifies:

  • Your estimated taxes
  • Your exemptions
  • Taxing authorities that levy tax on your property
  • Notice of public hearings
  • Information about challenging the value of your property

 

Payment

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The Constitutional Tax Collector mails a property tax bill on or about November 1.  Property taxes are collected November 1 through March 31. Learn how to understand your property tax bill.

Discounts are given for early payments as follows:

  • 4% in November (or within 30 days of when the notice is mailed, if it is not mailed before November 1)
  • 3% in December
  • 2% in January
  • 1% in February

Property owners may challenge the amount of their property taxes:

  • Challenge the property value through a Value Adjustment Board petition or
  • Advocate for lower millage rates with taxing bodies during the summer budget process

Sec. 197.122, Florida Statutes, specifies that all owners of property are charged with the duty of knowing the amount of taxes due and paying them before the delinquency date.  This means that failure to receive a tax bill does not relieve anyone from paying taxes or additional interest and fees, which are imposed on April 1 when taxes become delinquent. On April 1, a minimum charge of 3% interest and advertising costs will be added.

 

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