Real Estate Property Tax

 

From our schools and libraries to public safety, healthcare programs and the environment, property taxes support our way of life. Our office collects and distributes over $4 billion in property taxes annually on behalf of Palm Beach County.

Do I Need to Come In?

Pay Online
Are your property taxes current with no delinquent amount due? Then we have GREAT news! You can pay your taxes right here on our website. Make your payment using eCheck – it’s FREE. You may also use a credit or debit card but keep in mind that a 2.4% convenience fee applies (min. $2.00). Convenience fees are collected by the credit/debit card vendor and are not retained by our office.

Pay by mail
Just drop your payment in the mail and enjoy your day! Payment typically takes 10-12 business days to process.

Pay using our secure drop box
Want to cut down a little on the payment processing time? Then drop your payment off using our secure drop box which is located inside each of our service centers. Just keep in mind that you need to drop your payment off during regular business hours. We do not provide 24/7 access to our drop boxes.

Note: You must visit one of our service centers if there is a tax deed application on your property.

How Property Tax is Calculated

Your property tax is calculated by first determining the taxable value. The taxable value is your assessed value less any exemptions. The taxable value is then multiplied by your local millage rate to determine your ad valorem taxes. Ad valorem taxes are added to the non-ad valorem assessments. The total of these two taxes equals your annual property tax amount.

Your property’s assessed value is determined by the Palm Beach County Property Appraiser. The millage rate is set by each ad valorem taxing authority for properties within their boundaries.

Non-ad valorem assessments are determined by the levying authority using a unit measure to calculate the cost of services. For example, Solid Waste Authority fees are based on the type of property producing the waste.

Real Estate Property Tax Calculation

Save Money by Paying Early

Property tax is payable November 1 to March 31. Save money by taking advantage of early payment discounts.

Discounts for early payment are:

  • 4% in November
  • 3% in December
  • 2% in January
  • 1% in February

There is no discount for payments made in March.

Installment Payment Plan

We offer a quarterly Installment Payment Plan to make paying real estate and tangible personal property taxes easier on your budget. The plan divides your taxes into four installments: June, September, December and March. Pay quarterly and receive a discount slightly under 4%.

Enrollment opens November 1 for the 2021 property tax season.

First Time Applicants Important Note: Completed applications are due April 30. You are officially enrolled in the plan when the first payment is made in June. If this payment is not received, you will be removed in the Installment Payment Plan.

Current Plan Participant Important Note: You do not need to reapply. Plan participation is automatically renewed by making the June payment.

Save money by signing up for the property tax installment payment plan.

Installment Payment Plan FAQs

How is my payment calculated?

A taxpayer who uses the installment method pays an estimated tax equal to the actual taxes for the preceding year. The payment schedule is:

  • 1st Installment – Due Jun. 30 – 1/4 the total estimated taxes discounted 6%
  • 2nd Installment – Due Sep. 30 – 1/4 the total estimated taxes discounted 4.5%
  • 3rd Installment – Due Dec. 31 – 1/2 the remaining balance after June and September payments are applied
  • 4th Installment – Due Mar. 31 – 1/2 the remaining balance after June and September payments are applied
What if I miss a payment?

If you miss the June payment, you will be removed from the Installment Payment Plan. Property taxes will be due in one lump sum beginning Nov 1 and payable through Mar 31.

If you miss the September payment, this payment becomes due with the December installment. The same is true if you miss the December payment, this payment becomes due with the March installment.

Any amount remaining unpaid on April 1 becomes delinquent.

How do I stop participation in the Installment Payment Plan?

Cancelling participation in the Installment Payment Plan is easy. Simply, do not make the first installment payment due in June. Once this is done you will not receive any additional installment payment bills. Property taxes will be due in one lump sum beginning Nov 1 and payable through Mar 31.

Delinquent Property Taxes

Property tax is delinquent on April 1 and is subject to penalties and interest. Delinquent property tax cannot be paid online. Delinquent payments must be received on or before the last working day of the month to be considered paid in that month. Postmark date is not proof of payment once a tax is delinquent.

Delinquent Property Tax Payment Options

Payable in certified funds drawn on a U.S. bank in cash, money order, cashier’s check or wire transfer.

Mail:
Tax Collector, Palm Beach County
P.O. Box 3353
West Palm Beach, FL 33402-3353

Overnight Mail:
Tax Collector, Palm Beach County
301 North Olive Ave, 3rd Floor
West Palm Beach, FL 33401

Wire Transfer: Wire transfers are accepted for payment of current and delinquent taxes. Email Wires@pbctax.com for wire transfer instructions.

In Person: Visit one of our service centers.

Per Florida Statute 197.122 failure to receive a tax bill does not relieve anyone from paying taxes by the due date.

If you do not receive your tax bill, you can search by clicking here.

Tax Certificates

The Constitutional Tax Collector is required by law to hold an annual tax certificate sale to collect the preceding year’s unpaid taxes and associated fees. The tax certificate sale must be held 60 days after the date of delinquency or June 1, whichever is later, per Florida Statute 197.402.

A tax certificate is an enforceable first lien against the property for unpaid real estate property tax. The certificate holder is an independent investor who actually pays the tax for a property owner in exchange for a competitive bid rate of return on the investment. The tax certificate sale allows investors to purchase certificates by paying the tax debt.

The sale is conducted online in a reverse-auction style with participants bidding downward on interest rates starting at 18%; the certificate is awarded to the lowest bidder who will pay the tax, interest and costs, and accept the lowest rate of interest. A tax certificate earns a minimum of 5% interest for the investor until the interest has accrued to greater than 5%, with the exception of “zero” interest bids, which always earn “zero” interest.

The tax certificate sale is conducted by a third party and bidders must pre-register in order to participate. Click here to register.  To redeem the certificate or remove the lien, payment must be made to the Tax Collector, Palm Beach County for delinquent tax plus accrued interest, advertising costs and collection fees.

After payment is received and validated, the certificate holder is reimbursed the cost of the certificate plus interest and the lien against the property is removed.

Tax Certificate FAQs

Where can I find a list of delinquent real estate taxes?

Click here for the most recent list of delinquent real estate taxes.

What are County Held Certificates?

Certificates that are not purchased during the tax certificate sale are struck to the county and are eligible for purchase at any time after the tax certificate is issued and before a tax deed application is made per Florida Statute 197.4725.

How do I purchase a County Held Certificate?

There are a few steps we suggest you follow:

  1. Buyers must be registered with RealAuction. Click here to register.
  2. Research available certificates. Click here for a list of current county held certificates.
  3. Confirm the status of the certificate by emailing TaxSaleInvestors@pbctax.com
  4. Purchase the certificate either in person by visiting the 3rd floor of our administrative office, mailing or wire certified funds (be sure to include requested certificates) or by participating in a supplemental sale when notified by RealAuction.

Note: County held certificates accrue annual interest of 18% or 1.5% per month.

How do I transfer a tax certificate?

All tax certificates issued to an individual may be transferred at any time before they are redeemed or a tax deed is executed per Florida Statute 197.462. To begin the process of transferring a tax certificate, complete a Certificate Transfer Form.

How do I redeem a tax certificate sold on my property?

Once a tax certificate is sold for delinquent property taxes, an additional $6.25 (collection fee) will be applied to each certificate issued. To redeem a tax certificate, you must pay the delinquent taxes, accrued interest, collection fee and advertising costs to our agency.

Tax Deeds

If the property owner fails to pay the delinquent taxes within two years from the date of delinquency, the tax certificate holder may file a Tax Deed Application (TDA), per Florida Statute 197.502. The TDA is a legal document that initiates the process of the property to be sold at a tax deed sale, conducted by the Clerk & Comptroller’s Office. For more information, please contact the Clerk’s Office at www.mypalmbeachclerk.com or (561) 355-2962.

Important Note: The property owner may retain the property by redeeming the TDA any time before the property is sold at the tax deed sale.

Homestead Tax Deferral

The homestead tax deferral allows you to delay payment of taxes and assessments under certain conditions. Homestead tax deferral is available to property owners who are entitled to claim homestead exemption and meet the eligibility requirements.

The homestead tax deferral is a priority lien against your property. Interest accrues on the deferred amount until it is paid. Interest may not exceed 7% per year. All deferred taxes plus interest is due and payable with any change in homestead exemption eligibility, use, ownership or failure to maintain insurance on the property.

To qualify for a tax deferral, the following conditions apply:

  • The property must qualify for a homestead exemption. Contact the Property Appraiser’s Office to qualif.
  • Provide proof of income.
  • The amount of the primary mortgage on the property cannot exceed 70% of the assessed value of the homestead.
  • The application must be submitted by March 31.
  • The deferral is an application for the current tax period (November 1 – March 31).
  • Proof of fire and extended coverage insurance in the amounts which is in excess of the sum of all outstanding liens, deferred taxes, non-ad valorem assessments and interest with a loss payable clause to the Constitutional Tax Collector.

Full deferral requirements:

  • Prior year household adjusted gross income less than $10,000.
  • Persons 65 years or older whose prior year household adjusted gross income meets Florida Department of Revenue’s income limit (determined annually).

Partial deferral requirements:

  • Persons under the age of 65 may defer the portion of their property tax that is more than 5% of the household adjusted gross income.
  • Persons 65 years or older may defer the portion of their property tax that is more than 3% of the household adjusted gross income.

The application for Homestead Tax Deferral must be submitted to the Tax Collector by March 31.
Click here for the Application for Homestead Tax Deferral