What We Do
We are the Constitutional Tax Collector’s Office, serving Palm Beach County. The Florida Constitution established the Tax Collector's Office as an independent agency to be free from influence by local or state agencies that have the power to levy taxes. The Constitutional Tax Collector is elected every four years in the same year as the presidential election.
The Constitutional Tax Collector:
- Collects property taxes for every local government agency that has the power to levy taxes.
- Serves the county as its agent for the administration of Local Business Tax Receipts and Tourist Development taxes.
- Serves the state as an agent for The Department of Highway Safety and Motor Vehicles, The Department of Environmental Protection, The Florida Fish & Wildlife Conservation Commission, and The Department of Revenue.
- Serves the public as an educational resource.
How do we operate?
- We are not funded by tax dollars.
- We collect fees on services provided.
- The collected fees are used to fund the operating budget approved by the Florida Department of Revenue.
- "Unexpended revenue" is fee revenue that is collected in excess of the operating budget. This is not uncommon.
- “Unexpended revenue” is distributed to local taxing authorities in proportion to the amount of tax levied.