Palm Beach Property Tax: Rates, Deadlines & Appeal (2026)

Palm Beach County’s 2026 deadline to appeal a residential market value assessment is Monday, September 14, 2026. The rule is 25 days after the Property Appraiser mails the TRIM notice; the county’s 2026 TRIM mailing date is scheduled for August 20, 2026, so file with the Palm Beach County Value Adjustment Board (VAB) by the deadline, not with the Tax Collector.

File online through the Clerk’s myVAB / AXIA portal when the 2026 season opens, or mail/deliver the petition to the VAB Clerk at the addresses below. Do not treat a call or informal review with the Property Appraiser as an extension—the deadline does not stop running.

How assessments work in Palm

For property taxes, “Palm” means Palm Beach County, Florida. The Palm Beach County Property Appraiser values real property every year as of January 1. The 2026 assessment is supposed to reflect market conditions on January 1, 2026, not what your house may sell for after the spring or summer market changes.

Your TRIM notice is the key document. It shows market/just value, assessed value, exemptions, taxable value, proposed millage rates, non-ad valorem assessments, public hearing information, and the VAB filing deadline. The Property Appraiser’s tax-roll calendar places TRIM mailing in mid-August and market-value appeals in mid-September.

Palm Beach County’s 2026 preliminary tax roll increased 7.35% countywide from 2025 to 2026, according to the Property Appraiser. That does not mean every home should rise by 7.35%; it means you should compare your individual January 1 value to actual comparable sales and your property record.

Florida homeowners should separate three numbers:

• Market/just value: the appraiser’s estimate of open-market value.
• Assessed value: may be capped by Save Our Homes or other assessment limits.
• Taxable value: assessed value minus exemptions.

If you have homestead, your assessed value is generally limited by Save Our Homes after the first homestead year. If you bought recently, the prior owner’s capped value and exemptions may be removed, and the property can reset closer to market value.

Whether you should appeal

Appeal if the January 1, 2026 market value is materially too high, the property record is wrong, or an exemption/classification/portability benefit was denied. Do not appeal simply because the tax bill feels high: millage rates are set by taxing authorities, not by the VAB.

Good Palm Beach evidence usually includes:

• Comparable closed sales before January 1, 2026, preferably nearby, similar size, age, condition, waterfront/golf/HOA status, and same property type.
• Same-building or same-community condo and townhouse sales.
• Photos and repair estimates for deferred maintenance, roof, seawall, flooding, code, structural, or insurance-condition issues that existed on January 1.
• A closing statement if you bought near January 1 in an arm’s-length sale.
• Proof that the Property Appraiser’s record overstates living area, pool, quality, bedrooms, land, or improvements.

Do not invent a “success rate.” The official Palm Beach sources I found do not publish a current 2025 or 2026 median VAB reduction for homeowners. The Property Appraiser’s older “What We Value” report said VAB petitions were typically less than 1% of parcels and that the office defended 86% of valuations/denials during 2017–2019; useful context, but not a current homeowner win rate.

Also check exemptions before deciding the appeal is only about value. Palm Beach County lists homestead, additional homestead, widow/widower, disability, veteran, deployed servicemember, limited-income senior, and other exemptions. For the 2026 limited-income senior exemption, the Property Appraiser lists a household income limit of $38,686 based on the prior year’s income; the benefit applies only to participating taxing authorities.

Step-by-step how to file

1. Start with an informal review. Call or visit the Property Appraiser at 561-355-3230 and ask for a review of your TRIM value or record issue. This can fix obvious errors without a hearing, but it does not extend the VAB deadline.

2. Use the right form. For a residential value appeal, use Florida Department of Revenue Form DR-486, Petition to the Value Adjustment Board – Request for Hearing. Use DR-486PORT for homestead portability matters. Use DR-486DP for tax deferral or penalty appeals. If a representative signs for you, check whether DR-486A or DR-486POA is needed. For multiple contiguous parcels, the VAB procedure refers to DR-486MU and Property Appraiser review first.

3. File with the VAB Clerk. Palm Beach County encourages online filing through myVAB / AXIA. Online filing is for single parcels; contiguous-parcel petitions must be handled by mail or in person under the local procedure.

Filing methods and addresses:

• Online: Clerk’s Value Adjustment Board page / myVAB AXIA portal.
• U.S. Mail: Palm Beach County Value Adjustment Board, PO Box 4036, West Palm Beach, FL 33402.
• FedEx / UPS / courier / in person: Palm Beach County Value Adjustment Board, 301 North Olive Avenue, Room 206, West Palm Beach, FL 33401.
• Email: The posted procedure does not list email as a normal method to file a new petition. Use vab@mypalmbeachclerk.com for VAB correspondence/questions and reschedule requests, but do not rely on email to start a petition unless the VAB Clerk specifically instructs you in writing.

4. Pay the fee. The current Palm Beach VAB fee is $20 per parcel for most petitions and $15 per parcel for portability petitions. Electronic filings pay by credit card; paper filings may pay by cash, check, or money order payable to the Board of County Commissioners, Palm Beach County. Some homestead-denial, tax-deferral, deployed-servicemember, and qualifying public-assistance situations may be fee-waived, but local rules say those waivers require mail/delivery or in-person filing.

5. Calendar the deadline correctly. Valuation petitions must be received by 5:00 p.m. if paper-filed, or 11:59 p.m. if filed online, on September 14, 2026. Mail early; receipt matters.

What happens after

After filing, you receive a transaction number/password to track your petition in myVAB. If the petition is incomplete—missing fee, wrong parcel number, wrong petition type, missing address—the VAB Clerk gives you 10 calendar days to correct it.

The VAB Clerk must send the hearing notice at least 25 days before the hearing. Palm Beach’s current sequence says 2026 hearings are expected to begin after special magistrate orientation in early October and generally run from October through February, with VAB adoption/final meetings later in the cycle.

The hearing is not a courtroom trial. A special magistrate—a certified appraiser for valuation issues or an attorney for legal/exemption matters—hears the taxpayer and the Property Appraiser. The magistrate recommends a decision; the Palm Beach County Value Adjustment Board must adopt it before it is final. The Board consists of two county commissioners, one school board member, and two citizen members.

Upload your evidence to AXIA at least 15 days before the scheduled hearing. The county’s online VAB information also warns that if you choose “will not attend,” the hearing is held without you and your uploaded evidence is considered. Palm Beach’s recent VAB seasons have used telephonic hearings; for 2026, follow the hearing notice for the exact format and instructions.

Important: filing an appeal does not let you ignore the tax bill. Palm Beach County taxes open for collection November 1, with early-payment discounts in November, December, January, and February; taxes are payable through March 31 and become delinquent April 1. The VAB can deny a petition if the required partial tax payment is not made before delinquency.

Local tips

Use Palm Beach’s own records first. Save your PAPA property summary, building sketch, sales history, TRIM notice, and nearby sales before you call. For condos, same-building sales are often stronger than citywide sales.

Work the math before filing. Using an official Palm Beach total millage example of 16.2670 mills for many unincorporated taxing districts in the latest posted total millage table, a $50,000 taxable-value reduction would save about:

$50,000 × 16.2670 ÷ 1,000 = $813.35 in annual ad valorem tax.

That is before early-payment discounts and excludes non-ad valorem assessments, which usually do not change when market value changes. Your exact savings depend on the taxing district and exemptions printed on your own TRIM notice.

Finally, if you are a new buyer, do not compare your bill to the seller’s bill. Check whether homestead, Save Our Homes, portability, and any senior/veteran/disability exemptions are correctly applied for your ownership year.

Palm Beach Property Tax Rate

Palm Beach County countywide operating millage for FY 2026 is 4.5000 mills ($4.50 per $1,000 of taxable value). Total homeowner tax rates are parcel-specific because city, school, county, and other taxing authorities set separate millage rates within their boundaries.

Source: https://discover.pbcgov.org/ofmb/budget/PDF/2026/FY_2026_Budget_Fact_Sheet.pdf

When Are Property Taxes Due in Palm Beach?

Property taxes are payable November 1 through March 31 each year; unpaid property taxes become delinquent April 1. Installment Payment Plan: 1st installment due June 30 for discount or July 31 with no discount; 2nd installment due September 30; 3rd installment due December 31; 4th installment due March 31. Early-payment discounts: 4% in November, 3% in December, 2% in January, 1% in February, and no discount in March. Florida Statute extends discount/payment deadlines that fall on a Saturday, Sunday, or holiday to the next business day.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://www.pbctax.gov/taxes/property-tax/

Property Tax Exemptions in Palm Beach

• Homestead Exemption — Permanent Florida residents who hold title to the property, make it their permanent residence as of January 1, and do not receive another residency-based benefit elsewhere.. $25,000 exemption applied to the first $50,000 of assessed value; an additional homestead exemption applies automatically for qualifying properties with assessed value of at least $50,000, but is not applied to school district taxes. Yes, apply once; automatically renewed if there are no changes to ownership, use, or eligibility. Apply by March 1 of the year the benefit will be applied. (Source: https://pbcpao.gov/homestead-exemption.htm)
• Limited Income Senior Citizen Exemption — Homesteaded Palm Beach County property owners age 65 or older whose household income is below the Florida Department of Revenue limit; for the 2026 exemption, the posted household income limit is $38,686 based on the prior year's income.. Palm Beach County benefit is an additional $25,000 exemption; some municipalities offer different additional amounts listed by the Property Appraiser. Yes, submit DR-501SC and supporting income documentation. Apply by March 1. (Source: https://pbcpao.gov/limited-income-senior.htm)
• Super Senior Citizen Exemption — Available only in the cities of Boynton Beach and Delray Beach for applicants who meet the limited-income senior exemption, have maintained ownership and permanent residence for at least 25 years, and have property with market value under $250,000 at application.. Exempts qualifying property from ad valorem taxation of Boynton Beach or Delray Beach levies only; amount varies. Yes. Apply by March 1. (Source: https://pbcpao.gov/limited-income-senior.htm)
• Widow/Widower Exemption — Widows and widowers who were widowed before January 1 of the tax year; surviving spouses who remarry and divorced persons do not qualify.. $5,000 exemption. Yes, submit a copy of the deceased spouse's death certificate and a written request. Apply by March 1. (Source: https://pbcpao.gov/widow-exemption.htm)
• Veteran and Active Duty Military Exemptions — Honorably discharged veterans and qualifying active-duty military members with homestead exemption, depending on the specific program: combat-related disability age 65+, service-connected disability, total and permanent service-connected disability, qualifying deployment, or qualifying surviving spouse.. Combat-related disability age 65+ discount equals the disability percentage; service-connected disability of 10% or more may receive an additional $5,000 exemption; total and permanent service-connected disability may receive total exemption from ad valorem taxes; active duty deployment exemption varies by deployment days. Yes, with the applicable DR form and supporting military/VA documentation; deployed military exemption requires an application for each year of deployment. Apply by March 1 unless the specific prorated veteran refund rule applies. (Source: https://pbcpao.gov/military-exemptions.htm)
• Civilian Disability, Blind Persons, Quadriplegic, and Disabled First Responder Exemptions — Homesteaded property owners who meet the specific disability, blindness, quadriplegic, or Florida first responder total-and-permanent disability requirements documented by physicians, SSA/FRS, or other required certifications.. Depending on the program: $5,000 exemption, total exemption from ad valorem taxation for qualifying income-restricted disability/blindness or quadriplegic cases, or exemption equal to the total ad valorem taxes owed for qualifying disabled first responders. Yes, with applicable physician certifications, SSA/FRS documentation, income proof when required, and/or employer certificate for first responders. Apply by March 1. (Source: https://pbcpao.gov/civilian-disability.htm},{)

How to Look Up Your Property Record in Palm Beach

You can look up your property's official record at https://pbcpao.gov/AdvSearch/AdvanceSearch. The Palm Beach County Property Appraiser advanced search lets users search by owner name, address, Parcel Control Number, subdivision, municipality, and other fields; records/report fields include market value, assessed value, taxable value, homestead status, sale information, and legal description.