At a glance
| 2025 millage, City of Boca Raton (main code) | 17.0029 |
|---|---|
| 2025 millage, unincorporated base | 16.2652 |
| 2025 millage, unincorporated west Boca | 17.3452 |
| Homestead deadline | March 1 |
| Where to file | Palm Beach County Property Appraiser |
Palm Beach County property tax rates by city
Millage is the tax per $1,000 of taxable value. These totals come from the Palm Beach County Property Appraiser's 2025 taxing authority code table, used for bills mailed in November 2025.
2025 rates by city and taxing area
| Taxing area | School millage | Non-school millage | Total 2025 millage |
|---|---|---|---|
| City of Boca Raton (main code) | 6.3210 | 10.6819 | 17.0029 |
| Boca Raton, outside beach and park district | 6.3210 | 9.6019 | 15.9229 |
| Unincorporated, base | 6.3210 | 9.9442 | 16.2652 |
| Unincorporated, in Boca beach and park district | 6.3210 | 11.0242 | 17.3452 |
Why rates differ inside the county
Every area pays the county (4.5000 plus 0.0330 debt), the school board (3.0730 state plus 3.2480 local), three South Florida Water Management District levies (0.2301 combined), the Florida Inland Navigation District (0.0270), Children's Services (0.4908) and the Health Care District (0.6561).
Boca Raton adds its city rate of 3.6476 plus 0.0173 of debt, and most city parcels pay the Greater Boca Raton Beach and Park District levy of 1.0800. Unincorporated parcels skip the city rate but pay the county fire rescue MSTU (3.4581) and library levy (0.5491). That is why a west Boca address outside city limits can carry a higher total than one inside the city.
For 2026, the proposed rates on August TRIM notices kept Boca Raton's operating rate at 3.6476, trimmed the state school rate to 3.0390 and the beach and park district to 1.0331.
All 39 Palm Beach County municipalities, 2025
The property appraiser's 2025 taxing authority code table gives a total for every code. The figures below are for each municipality's codes; where a city has more than one total, the range or the downtown development authority (DDA) rate is shown.
| Municipality | Total 2025 millage |
|---|---|
| Atlantis | 18.9571 |
| Belle Glade | 22.8071 |
| Boca Raton | 15.9229 to 17.0029 |
| Boynton Beach | 20.0080 |
| Briny Breezes | 16.5571 |
| Cloud Lake | 16.2652 |
| Delray Beach | 18.4500 (19.4500 in the DDA) |
| Glen Ridge | 16.2652 |
| Golf | 18.8032 |
| Greenacres | 19.1071 |
| Gulf Stream | 15.9304 |
| Haverhill | 20.1652 |
| Highland Beach | 15.8455 |
| Hypoluxo | 16.0071 |
| Juno Beach | 18.1569 |
| Jupiter | 16.9938 |
| Jupiter Inlet Colony | 18.4393 |
| Lake Clarke Shores | 22.1652 |
| Lake Park | 20.8161 |
| Lake Worth Beach | 21.6106 |
| Lantana | 19.4661 |
| Loxahatchee Groves | 19.5216 |
| Manalapan | 15.2580 |
| Mangonia Park | 22.7071 |
| North Palm Beach | 19.6580 |
| Ocean Ridge | 18.2071 |
| Pahokee | 22.8071 |
| Palm Beach | 14.8690 |
| Palm Beach Gardens | 17.8608 to 17.9330 |
| Palm Beach Shores | 19.5861 |
| Palm Springs | 19.4083 |
| Riviera Beach | 20.6080 |
| Royal Palm Beach | 18.1852 |
| South Bay | 22.5741 |
| South Palm Beach | 19.6652 |
| Tequesta | 19.3388 |
| Wellington | 18.7352 |
| West Palm Beach | 20.4468 (21.4168 in the DDA) |
| Westlake | 20.8652 |
The Town of Palm Beach has the lowest total at 14.8690, and Belle Glade and Pahokee the highest at 22.8071. Belle Glade, for example, pays the county fire rescue MSTU (3.4581) and library levy (0.5491) on top of its city rate of 6.5419. Cloud Lake and Glen Ridge levy no city tax, so they match the base unincorporated total of 16.2652.
Boca Raton's city rate over time
According to the Department of Revenue's municipal data, Boca Raton's own operating rate has stayed within a narrow band: 3.5704 in 2020, 3.5789 in 2021, 3.6556 in 2022, 3.6580 in 2023, 3.6548 in 2024 and 3.6476 in 2025. Over the same years the city's taxable value reached $40.15 billion in 2025, up from $37.40 billion in 2024, so the city collected more at a flat rate. The property appraiser's 2026 proposed sheet keeps the rate at 3.6476.
Worked example: tax on a typical Palm Beach County home
This example uses Zillow's typical home value for Palm Beach County in August 2026, $474,416, and the 2025 City of Boca Raton millage of 17.0029. It assumes the property appraiser's assessed value equals that figure, which is a simplification: the just value on a tax roll is set as of January 1 and often differs from a sale price. The formula is taxable value × millage ÷ 1,000, worked out separately for school and non-school levies because the second homestead exemption does not apply to school taxes.
The math, line by line
| Line | Homesteaded | Not homesteaded |
|---|---|---|
| Assessed value | $474,416 | $474,416 |
| School taxable value | $474,416 − $25,000 = $449,416 | $474,416 |
| School tax | $449,416 × 6.3210 ÷ 1,000 = $2,841 | $474,416 × 17.0029 ÷ 1,000 = $8,066 (all levies) |
| Non-school taxable value | $474,416 − $50,722 = $423,694 | $474,416 |
| Non-school tax | $423,694 × 10.6819 ÷ 1,000 = $4,526 | Included above |
| Estimated ad valorem tax | $7,367 | $8,066 |
| If paid in November (4% discount) | $7,072 | $7,743 |
What the estimate leaves out
On these assumptions the homestead exemption is worth about $699 a year on a home at this value. Treat both figures as estimates only. Your actual bill depends on the appraiser's value, your exact taxing district, any other exemptions and the rates adopted for the year. Non-ad valorem assessments such as solid waste, stormwater, fire or CDD charges are billed on top and are not included here.
For a fuller monthly budget, see the Boca Raton cost of living guide.
Palm Beach County exemptions: senior savings vary by city
The homestead exemption and statewide exemptions are explained in our Florida property tax guide. In Palm Beach County you file with the Property Appraiser, Dorothy Jacks, online or at 301 N. Olive Ave., 1st Floor, West Palm Beach (561-355-2866), by March 1.
Limited income senior exemption
The property appraiser lists a countywide senior exemption of $25,000, which it says saves about $120 a year, with additional savings in some municipalities. For 2026 the household income limit is $38,686 of adjusted gross income, based on the prior year's income.
Which cities add to it
The Department of Revenue's 2025 municipal data records senior exemptions against city taxes in about 20 municipalities, including West Palm Beach, Boynton Beach, Delray Beach, Palm Beach Gardens, Jupiter, Wellington and Royal Palm Beach. It records none in Boca Raton or the Town of Palm Beach, so a Boca senior's extra savings come only from the countywide amount.
Super senior exemption: Boynton Beach and Delray Beach
Only Boynton Beach and Delray Beach have adopted the long-term resident exemption. It applies to owners who meet the low-income senior rules, have lived in the home for at least 25 years, and whose property had a market value under $250,000 when they applied.
Save Our Homes and portability in Palm Beach County
Palm Beach County's taxable value rose from $221.9 billion in 2021 to $342.8 billion in 2025, so long-held homesteads here often carry large Save Our Homes differences. The property appraiser publishes a portability calculator and an Amendment 3 calculator on its site, which are the quickest way to see what a move would do to your bill. The rules themselves are in our Florida property tax guide.
Paying Palm Beach County property taxes
The Constitutional Tax Collector, Anne M. Gannon, mails more than 600,000 property tax bills by November 1 and collects more than $5 billion a year in taxes and fees. Taxes are payable November 1 to March 31, with the 4% to 1% discounts, and a discount deadline that falls on a weekend or holiday moves to the next business day.
Rules that catch people out
The office does not accept partial payments, and a payment must come from a single source rather than being split across methods. Online payments take one to three business days to process, but mailed payments can take 10 to 15 business days between November and March, so mail early if you are aiming for a discount.
Service centers
There are six service centers: Belle Glade (2976 State Road 15), Central Palm Beach in Greenacres (4215 South Military Trail), West Palm Beach (301 North Olive Avenue, 1st Floor), North County in Palm Beach Gardens (3185 PGA Boulevard), South County in Delray Beach (501 South Congress Avenue) and Westlake (16440 Town Center Parkway South). General hours are 8:15 a.m. to 5 p.m., and the phone number is (561) 355-2264.
Charges that are not in the millage
Flat charges on the Palm Beach County bill
Non-ad valorem assessments are flat charges on the same bill, such as Solid Waste Authority collection and disposal, drainage and water control districts, and neighborhood improvement districts.
Some communities sit inside water control, special or community development districts, whose charges also appear on the bill. For 55+ communities and condos in Boca Raton, association fees are separate from the tax bill, so budget for both.
How to check a parcel before you buy
Look up the parcel on the tax collector's site and open the most recent bill. Each non-ad valorem line shows the levying authority and the amount. Note any CDD debt assessment and ask the district whether it can be prepaid, and ask the seller whether any special assessment has been approved but not yet billed.
Who bills the flat charges in Palm Beach County
In Palm Beach County most flat charges come from independent districts rather than the county. The Department of Revenue's 2025-26 report shows independent special districts levied about $413.9 million of non-ad valorem assessments here. Solid waste, billed by the Solid Waste Authority, was $264.5 million, and drainage and water control districts $100.4 million. County government itself levied only about $1.9 million, and the municipalities about $119.1 million, including $36.3 million for drainage and $32.4 million for fire.
Appealing to the Palm Beach County value adjustment board
The VAB is administered by the Palm Beach County Clerk and Comptroller, independent of the property appraiser, and uses special magistrates to hear petitions. The statewide process is described in our Florida property tax guide.
2026 deadline and fee
The property appraiser gives the 2026 petition deadline as September 14, 2026, 25 days after TRIM notices were mailed, and notes that talking to its office does not move that date. It says the VAB may charge up to $20 to file, lower than the $50 charged in several other large counties. Petitions can be filed online through the Clerk's VAB website.
Legislation and the 2026 ballot in Palm Beach County
Amendment 3 would raise the non-school homestead exemption to $150,000 in 2027 and $250,000 in 2028 (details in our Florida property tax guide). The Palm Beach County Property Appraiser has an Amendment 3 calculator that estimates the effect on a specific parcel. As a rough guide, the extra $98,589 of exemption at Boca Raton's 2025 non-school rate of 10.6819 would be worth about $1,053 a year before any rate changes.
Palm Beach County tax data: values, bills and budgets
Median property tax paid in Palm Beach County
The Census Bureau's 2024 American Community Survey puts the median real estate taxes paid by Palm Beach County homeowners at $4,240 a year, the highest of the counties on this site, with a median owner-occupied home value of $513,700.
How taxable value has changed
Department of Revenue data puts Palm Beach County's total taxable value at $342.8 billion for 2025, up 7.9% from $317.8 billion in 2024. Taxable value in the municipalities reached $238.5 billion. Boca Raton ($40.15 billion) and the Town of Palm Beach ($34.67 billion) were the largest, ahead of West Palm Beach ($25.47 billion) and Palm Beach Gardens ($21.75 billion).
Common questions
Which city in Palm Beach County has the lowest property tax rate?+
On the property appraiser's 2025 code table, the Town of Palm Beach had the lowest total at 14.8690 mills, followed by Manalapan (15.2580), Highland Beach (15.8455) and Gulf Stream (15.9304). Belle Glade and Pahokee had the highest at 22.8071; Belle Glade's total includes the county fire rescue and library levies.
Does Boca Raton have a senior property tax exemption?+
Boca Raton seniors can get the countywide limited income senior exemption of $25,000 on county levies. The Department of Revenue's 2025 municipal data records no senior exemption against Boca Raton city taxes, so there is no extra city amount. For 2026 the household income limit is $38,686.
What is the super senior exemption in Palm Beach County?+
It is the long-term resident senior exemption, adopted only by Boynton Beach and Delray Beach. It exempts the home from those cities' levies for owners who meet the low-income senior rules, have lived there at least 25 years, and whose property had a market value under $250,000 when they applied.
What was the 2026 VAB deadline in Palm Beach County?+
The property appraiser gives the 2026 deadline as September 14, 2026, the 25th day after TRIM notices were mailed. Discussing your value with the appraiser does not extend it. The VAB may charge up to $20 to file, and petitions can be filed online through the Clerk and Comptroller's VAB website.
Can I make a partial payment on Palm Beach County property taxes?+
No. The Palm Beach County Tax Collector does not accept partial payments, and each payment must come from a single source. If you cannot pay the full bill, ask about the installment plan before it starts, or plan around the March 31 deadline, after which unpaid taxes become delinquent.
What is the median property tax in Palm Beach County?+
The Census Bureau's 2024 American Community Survey puts the median real estate taxes paid by Palm Beach County homeowners at $4,240 a year, with a median home value of $513,700. Solid Waste Authority and drainage district charges are billed on top.
Sources
- Palm Beach County Property Appraiser: Taxing Authority Code Description 2025
- Palm Beach County Property Appraiser: 2025 final and 2026 proposed millage rates
- Palm Beach County Property Appraiser: Homestead exemption
- Palm Beach County Property Appraiser: Amendment 3 tax calculator
- Florida Department of Revenue: Property Tax Information for Homestead Exemption (PT-113)
- Florida Department of Revenue: Additional Homestead Exemption Adjustment (revised January 2026)
- Florida Department of Revenue: Save Our Homes annual increase table (revised January 2026)
- Florida Statutes: section 197.162, discounts for early payment
- Florida Department of State: Proposed Constitutional Amendments for the General Election, November 3, 2026
- Florida Department of Revenue: Petitions to the Value Adjustment Board (PT-101)
- Florida Department of Revenue: Property Tax Benefits for Persons 65 or Older (PT-110)
- Palm Beach County Property Appraiser: Do you qualify (exemptions)
- Palm Beach County Property Appraiser: File a petition
- Palm Beach County Property Appraiser: Tax roll
- Palm Beach County Tax Collector: Property tax
- Palm Beach County Tax Collector: Payment options
- Palm Beach County Tax Collector: Locations
- Florida Department of Revenue: 2025 municipal report (data book)
- Florida Department of Revenue: 2021 municipal report (data book)
- Florida Department of Revenue: 2025 taxable value by county (data book)
- Florida Department of Revenue: 2021 taxable value by county (data book)
- Florida Department of Revenue: Non-ad valorem assessments by county, FY 2025-26
- Florida Department of Revenue: Non-ad valorem assessments by municipality, FY 2025-26
- Florida Department of Revenue: Non-ad valorem assessments by independent special district, FY 2025-26
- Census Reporter: Median real estate taxes paid (B25103), Palm Beach County, ACS 2024 1-year
- Census Reporter: Median value (B25077), Palm Beach County, ACS 2024 1-year