Florida · Palm Beach County · Local exemptions · Updated Oct 2026
Palm Beach County, FL property tax exemptions (2026)
The property tax breaks that are set or run locally in Palm Beach County, on top of Florida’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Palm Beach County
Palm Beach County gives only $25,000 (not the $50,000 maximum) for the low-income senior exemption on county taxes and has not adopted the long-term resident exemption. Twenty cities add their own senior exemption on city taxes, from $5,000 in Royal Palm Beach to $50,000 in Jupiter, Wellington and Riviera Beach; only Boynton Beach and Delray Beach offer the long-term resident ("super senior") exemption. Seniors must file an income statement every year.
Apply at
Palm Beach County Property Appraiser (Exemption Services)
Phone
561-355-2866
Local breaks
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption), Long-Term Resident Senior Exemption (65+, 25 years in the home)
Tax year
2026
Where to apply in Palm Beach County
Palm Beach County Property Appraiser (Exemption Services)
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption)
$25,000 off the assessed value for Palm Beach County taxes. City taxes: $50,000 in Haverhill, Juno Beach, Jupiter, Jupiter Inlet Colony, Loxahatchee Groves, Riviera Beach and Wellington; $25,000 in Boynton Beach, Delray Beach, Greenacres, Lake Worth Beach, Lantana, North Palm Beach, Palm Beach Gardens, Palm Springs, South Palm Beach, Tequesta and West Palm Beach; $10,000 in Lake Park; $5,000 in Royal Palm Beach; none in other cities. The Property Appraiser estimates the county part saves about $120 a year.
Set by
county and 20 cities (not school taxes)
Tax year
2026
Who qualifies
You have the homestead exemption, at least one owner living in the home is 65 or older on January 1, and total household adjusted gross income for the prior year is at or below the limit.
Income limit
$38,686 household adjusted gross income (2026 limit, applied to 2025 income of everyone living in the home)
How to apply
Submit Form DR-501SC with a copy of your federal Form 1040 or Social Security 1099 to the Property Appraiser by March 1. Questions: [email protected].
Long-Term Resident Senior Exemption (65+, 25 years in the home)
Exempt from Boynton Beach or Delray Beach city taxes on the home (the "Super Senior Citizen Exemption"). Palm Beach County and other cities have not adopted it.
Set by
city only: Boynton Beach and Delray Beach
Tax year
2026
Who qualifies
Meets the senior exemption rules (65+, household income at or below the limit) and has lived in the home as a permanent residence for at least 25 years, and the home's just (market) value was under $250,000 in the first year you apply and qualify.
Income limit
$38,686 household adjusted gross income (2026 limit, applied to 2025 income of everyone living in the home)
How to apply
File Form DR-501 (check the age 65 and older with 25 years permanent residency box) plus Form DR-501SC with the property appraiser, with proof of 25 years of residence and prior-year tax returns and W-2s for the household.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Palm Beach County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Palm Beach County
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Palm Beach County
What property tax exemptions are there in Palm Beach County?
Palm Beach County gives only $25,000 (not the $50,000 maximum) for the low-income senior exemption on county taxes and has not adopted the long-term resident exemption. Twenty cities add their own senior exemption on city taxes, from $5,000 in Royal Palm Beach to $50,000 in Jupiter, Wellington and Riviera Beach; only Boynton Beach and Delray Beach offer the long-term resident ("super senior") exemption. Seniors must file an income statement every year. Local breaks here: Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption); Long-Term Resident Senior Exemption (65+, 25 years in the home).
Where do I apply for a property tax exemption in Palm Beach County?
Palm Beach County Property Appraiser (Exemption Services) Phone: 561-355-2866 Address: 301 N. Olive Ave., 1st Floor, West Palm Beach, FL 33401. Also: Palm Beach County Tax Collector, which pays the tax bill.
When is the deadline to apply in Palm Beach County?
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption): March 1. Long-Term Resident Senior Exemption (65+, 25 years in the home): March 1.
Is there an income limit for Palm Beach County’s local breaks?
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption): $38,686 household adjusted gross income (2026 limit, applied to 2025 income of everyone living in the home) Long-Term Resident Senior Exemption (65+, 25 years in the home): $38,686 household adjusted gross income (2026 limit, applied to 2025 income of everyone living in the home)
Do I have to reapply every year in Palm Beach County?
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption): Annual: the Property Appraiser lists an annual Statement of Gross Income as a requirement for this exemption. Long-Term Resident Senior Exemption (65+, 25 years in the home): Same as the senior exemption: report by May 1 if household income goes over the limit.
Good to know in Palm Beach County
The income limit excludes tax-exempt bond interest and non-taxable Social Security income, according to the Property Appraiser.
Median effective tax rate for Palm Beach County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.