Palm Beach County FL Homestead Exemption: Rules & Savings

Palm Beach County FL Homestead Exemption: Rules & Savings Skip to main content
Palm Beach County Property Tax Guide · 2026

Palm Beach County FL Homestead Exemption: Rules & Savings

The Palm Beach County homestead exemption can reduce an eligible homeowner’s taxable property value and establish Florida’s valuable Save Our Homes assessment protection. This guide explains the 2026 exemption amount, eligibility, filing, portability, additional exemptions and official Palm Beach County resources.

✓ 2026 exemption amount ✓ 2026 SOH cap ✓ Local senior exemptions ✓ Five PBCPAO service centers
2026 exemption Up to $51,411 $25,000 base plus up to $26,411 additional non-school exemption.
2026 filing date March 2, 2026 Palm Beach County’s actual 2026 regular filing deadline.
2026 SOH cap 2.7% Lower than the normal 3% maximum because of the 2026 CPI calculation.
Portability Up to $500,000 Potential transferable Save Our Homes assessment difference.

Palm Beach County Homestead Exemption: Quick Answer

If you owned qualifying residential property in Palm Beach County on January 1 and made it your permanent Florida residence, you may qualify for Florida’s homestead property-tax benefits.

2026 exemption structure: qualifying homeowners may receive up to $51,411 in homestead exemption value. The first $25,000 applies to applicable school and non-school property taxes. An additional inflation-adjusted exemption of up to $26,411 applies to qualifying assessed value above $50,000 for non-school taxes.

This does not mean a homeowner receives $51,411 in cash savings. Homestead exemption reduces taxable assessed value. The actual annual tax reduction depends on the home’s assessed value, local millage rates and the taxing authorities applying each exemption.

How Much Can Palm Beach County Homestead Save?

Palm Beach County Property Appraiser states that homestead exemption can generally save an eligible homeowner roughly $750 to $1,000 per year, although actual savings can be higher or lower depending on the property’s tax rates.

$25K

First exemption

Up to $25,000 can reduce taxable value for applicable school and non-school property taxes.

+$26K

Additional exemption

For 2026, up to $26,411 may apply to qualifying assessed value for non-school taxes.

Do not overlook Save Our Homes. Over a long ownership period, the assessment limitation can become much more valuable than the annual dollar savings created by the exemption itself.

2026 Palm Beach County Homestead Exemption Amount

Benefit 2026 maximum Taxes affected Key rule
Base Homestead Exemption $25,000 School and non-school Applied within the first $50,000 of assessed value.
Additional Homestead Exemption $26,411 Non-school only Applied to qualifying assessed value above $50,000.
Maximum 2026 combined exemption value $51,411 Different taxable values may result Does not represent $51,411 of cash savings.
Why did the second exemption increase? Florida’s additional homestead exemption is now inflation-adjusted. The Florida Department of Revenue lists the maximum additional exemption as $26,411 for the 2026 tax roll.

Who Qualifies in Palm Beach County?

Homestead eligibility is based primarily on ownership and permanent residency as of January 1 of the tax year.

1

Hold qualifying title

You generally must have legal title or qualifying beneficial title to the Palm Beach County property.

2

Permanent Florida residence

The property must genuinely be your permanent residence or the permanent residence of a qualifying dependent.

1/1

Qualify on January 1

Ownership and permanent residence status are generally measured as of January 1 for that tax year.

Palm Beach County also checks for conflicting residency benefits

PBCPAO states that applicants should not be receiving another residency-based property-tax benefit elsewhere, such as another homestead-style exemption, STAR benefit, rollback or similar abatement.

Documents & Information to Prepare

Palm Beach County Property Appraiser identifies several forms of documentation that can be used when establishing residency and homestead eligibility.

  • Social Security numbers for owners applying and their spouses as requested by the official application.
  • Valid Florida driver’s license or Florida identification card.
  • Florida vehicle registration.
  • Florida voter registration showing the homestead address.
  • Declaration of Domicile when applicable.
  • Federal income-tax return where requested as residency evidence.
  • Utility bills for the property when used to establish residence.
  • Permanent-resident documentation when the applicant is not a U.S. citizen.
Protect private information: official property-appraiser records can be subject to Florida public-records laws. Use PBCPAO’s secure filing method for sensitive data instead of placing personal identification information on a public website or sending it unnecessarily.

How to Apply for Palm Beach County Homestead Exemption

PBCPAO offers online, in-person and mail filing options.

1

Search your Palm Beach County property

Confirm the parcel, ownership record and property address through the official PBCPAO property-search system.

2

Confirm January 1 eligibility

Make sure you held qualifying title and made the residence your permanent Florida home by the applicable January 1.

3

Gather residency information

Have your Florida identification and other requested residency documents available before starting the application.

4

E-file or use a service center

PBCPAO accepts online filing and provides five service centers throughout Palm Beach County.

5

Add portability if you moved

If you previously had a Florida homestead with accumulated Save Our Homes benefits, request portability at the same time.

6

Save your filing confirmation

Retain electronic confirmation, mailed-document tracking and copies of anything submitted.

2026 Filing Deadline

2026 Palm Beach County deadline: Palm Beach County Property Appraiser announced Monday, March 2, 2026 as the deadline to file for Homestead Exemption and other applicable 2026 property-tax exemptions.

Florida’s normal statutory filing date is March 1. Because March 1, 2026 fell on a Sunday, Palm Beach County’s 2026 filing activity continued through Monday, March 2.

Future applicants should not assume the deadline will always be March 2. March 1 remains the key Florida statutory date unless the applicable calendar or official instructions provide otherwise.

Missed the March Deadline? A Limited Late-Filing Route Exists

Missing the regular filing deadline does not mean every otherwise qualified applicant should simply wait until the following year.

Florida Statute §196.011(9): an otherwise qualified applicant who misses the March deadline may file a late exemption application within the statutory period following the mailing of the TRIM notice if the applicant can demonstrate inability to file timely or other extenuating circumstances warranting relief.

If the Property Appraiser does not grant the exemption, the applicant can potentially petition the Value Adjustment Board within the applicable statutory filing period.

2026 Palm Beach County date: PBCPAO lists September 14, 2026 as the 2026 Value Adjustment Board petition deadline associated with this year’s TRIM cycle.

Because the late-filing procedure is fact-specific and deadlines are strict, contact Exemption Services immediately rather than waiting until September 14.

Palm Beach County Homestead Savings Calculator

Enter your property’s assessed value and approximate school and non-school millage rates to estimate the tax reduction created by the 2026 homestead exemption itself.

Estimated annual homestead exemption savings $805.14 Excludes Save Our Homes and additional exemptions.

Educational estimate only. Actual tax savings depend on the taxing authorities applicable to the parcel, millage rates, assessed value, exemptions, Save Our Homes treatment and other factors. Non-ad valorem assessments are not included.

Save Our Homes: The Long-Term Tax Protection

Once an eligible Palm Beach County property establishes a Florida homestead base, the Save Our Homes assessment limitation generally controls how quickly the property’s assessed value can rise from one year to the next.

2026 Save Our Homes cap: 2.7%. Florida law limits qualifying annual assessment growth to the lower of 3% or the applicable CPI change. The Florida Department of Revenue lists the 2026 CPI-based SOH cap as 2.7%.

Market / just value

PBCPAO’s estimate of the property’s value under Florida assessment law. It is not capped by Save Our Homes.

Assessed value

The value after applicable assessment limitations such as Save Our Homes have been considered.

The difference between market value and the lower homestead assessed value is commonly called the Save Our Homes assessment difference or cap savings.

The 2.7% limit is not a 2.7% cap on your final tax bill. Millage rates, non-ad valorem assessments and other tax components can change separately.

Moving to Palm Beach County? Check Portability

Florida’s portability rules can allow an eligible homeowner to transfer all or part of the accumulated Save Our Homes assessment difference from a prior Florida homestead to a new qualifying Florida homestead.

Previous Florida Homestead Accumulated SOH assessment difference
File Portability Request transfer with the new homestead application
New Palm Beach Homestead Eligible benefit can reduce assessed value
  • Up to $500,000 of assessment difference may potentially be portable.
  • The prior property must have qualified for the applicable homestead and Save Our Homes benefit.
  • You must establish the new residence within Florida’s statutory portability window.
  • PBCPAO states that the new residence generally must be established on or before January 1 of the third year after abandoning the previous homestead.
  • Portability should be requested when applying for homestead on the new property.

Open the official Palm Beach County portability guide →

2026 Limited-Income Senior Exemption

Palm Beach County residents age 65 or older who already qualify for homestead exemption may also qualify for an additional limited-income senior benefit.

65+

Minimum age

Applicant must meet the age requirement for the applicable senior exemption.

$

2026 income threshold

PBCPAO lists a household adjusted gross income limit of $38,686, based on prior-year income.

H

Homestead required

The qualifying property must already receive the homestead exemption.

Palm Beach County benefit

Palm Beach County currently provides a $25,000 limited-income senior exemption for qualifying county taxes.

Municipal benefits vary. Some cities in Palm Beach County provide an additional local senior exemption ranging from $5,000 to $50,000. The benefit applies only to the levies of the government that adopted it.

Selected Palm Beach County Senior Exemption Amounts

For qualifying limited-income seniors in 2026, PBCPAO lists the following additional exemptions for county or municipal taxes.

Taxing authority Additional exemption
Palm Beach County $25,000
Boynton Beach $25,000
Delray Beach $25,000
Greenacres $25,000
Haverhill $50,000
Juno Beach $50,000
Jupiter $50,000
Lake Worth Beach $25,000
North Palm Beach $25,000
Palm Beach Gardens $25,000
Riviera Beach $50,000
Royal Palm Beach $5,000
Wellington $50,000
West Palm Beach $25,000

This table highlights selected municipalities rather than replacing PBCPAO’s full current list. Check the official senior exemption page before calculating an exact local benefit.

Palm Beach County’s “Super Senior” Benefit

Palm Beach County has an additional local benefit that is easy to miss: PBCPAO identifies a Super Senior Citizen Exemption in Boynton Beach and Delray Beach.

A qualifying applicant must meet the limited-income senior requirements, have maintained ownership and permanent residence for at least 25 years, and the property must have had a market value below $250,000 at the time of application.

The Super Senior benefit affects the applicable municipal levy rather than every component of the property-tax bill.

Other Palm Beach County Property-Tax Exemptions

Veterans & military

Florida offers several exemptions or tax discounts for qualifying disabled veterans, surviving spouses and certain active-duty military members.

Disability

Additional benefits may apply to qualifying persons with certain permanent disabilities, blindness, quadriplegia or other statutory conditions.

Widow / widower

Florida law provides a separate exemption for qualifying widows and widowers.

GF

Granny-flat exemption

A property may qualify for special assessment treatment for certain living quarters constructed for parents or grandparents, subject to Florida rules.

Review official Palm Beach County additional exemptions →

Property Held in a Trust

Palm Beach County has a useful trust-specific procedure that many generic homestead guides miss.

PBCPAO states that it does not generally need the entire trust agreement simply because a homesteaded property is placed into a trust. Instead, the office uses a Certificate of Trust to identify the beneficial interest and the persons entitled to use and occupy the property.

PBCPAO lists pa-trust@pbcpao.gov for Certificate of Trust submissions and questions.

Buying a Home or Changing the Deed Can Change the Tax Bill

A seller’s current Palm Beach County tax bill can be misleading for a buyer because it may reflect years of accumulated Save Our Homes protection.

Change of ownership can reset assessed value. PBCPAO explains that a qualifying change in ownership can cause a property to be reassessed at just value. The prior owner’s exemption and accumulated cap savings do not automatically become the buyer’s homestead benefit.

A new owner who qualifies must establish his or her own homestead exemption and may separately qualify to transfer a portability benefit from another Florida homestead.

Renting a Homesteaded Palm Beach County Property

Rental activity can affect permanent-residence status and should not be treated casually.

Florida law can treat rental as abandonment of homestead. Under current §196.061, rental of all or substantially all of a previously claimed homestead can constitute abandonment, although the statute contains specific timing rules and exceptions.

The 2026 statute includes a rule concerning rental for more than 30 days per calendar year for two consecutive years. The result depends on the facts and the owner’s occupancy.

If converting a Palm Beach County primary residence into a seasonal, annual or vacation rental, contact PBCPAO before assuming the exemption and Save Our Homes benefit will continue unchanged.

Do You Have to Reapply Every Year?

Generally, no. PBCPAO renews a qualifying homestead exemption annually as long as the homeowner continues to satisfy the requirements.

Palm Beach County says qualifying owners receive a homestead exemption receipt card after annual renewal.

You still have a duty to report changes. Contact the Property Appraiser when there is a sale, divorce, marriage, death, ownership change, move or material change in the use of the property that could affect exemption eligibility.

Why Your Property-Tax Bill Can Still Increase

Homestead exemption and Save Our Homes are valuable protections, but neither guarantees that your final Palm Beach County tax bill will decrease every year.

  • Assessed value can still increase within the SOH limitation.
  • Taxing authorities can change millage rates.
  • Non-ad valorem assessments are not removed by the basic homestead exemption.
  • New construction can affect the assessed value calculation.
  • Some exemptions apply only to particular county or municipal levies.
  • School taxable value can differ from non-school taxable value.
Property Appraiser vs. Tax Collector: PBCPAO determines values and exemptions. It does not independently set the millage rates imposed by every taxing authority or collect the final property-tax payment.

Assessment, Exemption or Portability Dispute

A Palm Beach County property owner who disagrees with an assessment or certain Property Appraiser decisions can first request an informal review.

If the matter remains unresolved, the owner may have the right to file a petition with Palm Beach County’s Value Adjustment Board.

2026 VAB deadline: September 14, 2026. Discussing a problem with PBCPAO does not automatically extend the statutory petition deadline.

Review Palm Beach County’s official petition instructions →

2026 Florida Amendment 3 Could Change Homestead Savings

Pending voter approval

Current 2026 law remains in effect

Florida Amendment 3 is scheduled for the November 3, 2026 General Election. It requires approval by at least 60% of voters.

If approved, the proposal would increase the homestead exemption for non-school taxes to as much as $150,000 in 2027 and $250,000 in 2028, with inflation adjustments beginning afterward under the proposal.

The existing $25,000 exemption applicable to school taxes would remain under the proposal.

Amendment 3 would also reduce the assessment-growth limitation for certain non-homestead properties from 10% to 5%.

Different rules would apply depending on when a person establishes Florida residency.

These changes are not current 2026 law.

Open PBCPAO’s Amendment 3 calculator and explanation →

Palm Beach County Property Appraiser Service Centers

PBCPAO lists five service locations across the county. Published office hours are generally Monday through Friday, 8:30 AM–5:00 PM, subject to holidays and special closures.

Downtown Service Center

County Governmental Center
Exemption Services – 1st Floor
301 North Olive Avenue
West Palm Beach, FL 33401

Phone: 561-355-2866

South County Service Center

14925 Cumberland Drive
Delray Beach, FL 33446

Phone: 561-276-1250

North County Service Center

3188 PGA Boulevard, 2nd Floor
Palm Beach Gardens, FL 33410

Phone: 561-624-6521

Midwestern Service Center

Mayor Fred Pinto Midwestern Community Building
200 Civic Center Way, Suite 200
Royal Palm Beach, FL 33411

Phone: 561-784-1220

Belle Glade Service Center

2976 State Road 15
Belle Glade, FL 33430

Phone: 561-996-4890

General property-appraiser questions: 561-355-3230
Exemption Services: 561-355-2866
Exemption email: myexemption@pbcpao.gov
Palm Beach County Property Appraiser Downtown Service Center, 301 North Olive Avenue, West Palm Beach, Florida. Additional service centers are available in Delray Beach, Palm Beach Gardens, Royal Palm Beach and Belle Glade.

Mailing & Exemption Contact Information

Exemption Services

Palm Beach County Property Appraiser
Exemption Services – 1st Floor
301 N. Olive Avenue
West Palm Beach, FL 33401

Official Palm Beach County Homestead Resources

Use primary government sources for applications, eligibility decisions, tax calculations and statutory deadlines.

Frequently Asked Questions

How much is the Palm Beach County homestead exemption in 2026?

Qualifying homeowners can receive up to $51,411 of homestead exemption value for 2026: up to $25,000 applicable to school and non-school levies plus an inflation-adjusted additional exemption of up to $26,411 for qualifying non-school taxable value.

What was the Palm Beach County filing deadline for 2026?

Palm Beach County Property Appraiser announced Monday, March 2, 2026 as the 2026 deadline. Florida’s normal statutory date is March 1.

What is the Save Our Homes cap in 2026?

The 2026 Save Our Homes assessment limitation is 2.7%. The annual maximum is the lower of 3% or the applicable CPI change.

Can I apply for Palm Beach County homestead online?

Yes. PBCPAO offers an official Homestead Exemption E File option. Filing is also available through the county’s service centers and applicable mail procedure.

Do I need to reapply every year?

Generally no. Palm Beach County renews qualifying homestead exemptions annually while eligibility continues. Homeowners must report changes that could affect qualification.

Can I transfer my old Florida homestead exemption to Palm Beach County?

The exemption itself does not transfer. You must apply for homestead on the new property. However, eligible owners may be able to transfer up to $500,000 of accumulated Save Our Homes assessment difference through portability.

What is the 2026 senior exemption income limit?

PBCPAO lists a $38,686 household adjusted gross income limit for the 2026 limited-income senior exemption, based on the prior year’s household income.

Does Palm Beach County give seniors an additional exemption?

Yes. Qualifying limited-income seniors can receive a $25,000 Palm Beach County exemption for the applicable county levy. Numerous municipalities also provide their own additional senior exemptions.

What is the Super Senior exemption?

PBCPAO identifies enhanced municipal senior benefits in Boynton Beach and Delray Beach for certain long-term, limited-income senior homeowners who meet the statutory requirements.

I missed March 2. Can I still file for 2026?

Florida law provides a limited late-filing route for otherwise qualified applicants who can demonstrate circumstances warranting late filing. Act immediately. PBCPAO lists September 14, 2026 as the 2026 Value Adjustment Board petition deadline associated with the current TRIM cycle.

Does homestead reduce non-ad valorem assessments?

Generally no. Homestead reduces taxable value used for qualifying ad valorem property taxes. Charges classified as non-ad valorem assessments operate separately.

Can renting my property affect the homestead exemption?

Yes. Florida law contains rules under which rental of all or substantially all of a homesteaded dwelling may constitute abandonment. The timing, duration and homeowner’s occupancy matter.

Will Florida Amendment 3 increase my exemption in 2027?

Not unless voters approve it. Amendment 3 is scheduled for the November 3, 2026 General Election and requires at least 60% voter approval. If approved, its proposed larger non-school homestead exemption would begin in 2027 under the amendment’s eligibility rules.

Editorial & legal notice: This independent guide explains publicly available Palm Beach County and Florida property-tax information for educational purposes. It is not affiliated with the Palm Beach County Property Appraiser and is not legal, tax or financial advice. Exemption amounts, income limits, tax rates, office information, deadlines and proposed constitutional changes can change. Confirm filing decisions with PBCPAO, the Florida Department of Revenue or an appropriate professional. Information reviewed September 1, 2026.

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