Dear Taxpayer:

Spring in Palm Beach County marks an important milestone in the property tax calendar.

My office is in the final stages of preparing the 2026 tax roll and will release preliminary taxable value estimates to local taxing authorities at the end of May. These early estimates allow the County, municipalities, school district, and other taxing authorities to begin developing their budgets and considering proposed millage rates for the coming year.

It is important to remember that my office does not set tax rates. We determine fair and equitable property values as of January 1 each year based on market data. The taxing authorities then use those values to establish their budgets and tax rates.

In August, property owners will receive the Truth in Millage (TRIM) Notice. This notice provides your property’s market, assessed, and taxable values, along with proposed tax rates and estimated taxes. It also includes public hearing dates where residents may speak directly to taxing authorities about proposed rates.

We encourage property owners to review their TRIM Notice carefully when it arrives and contact our office if they have questions about their valuation.

This month’s newsletter also includes guidance on estimating property taxes before buying or selling a home, information on short-term rental rules for homesteaded properties, and details about the personalized assistance available at our service centers throughout Palm Beach County.

I hope you find this information beneficial and interesting.

As seasonal residents prepare to return north, we remind property owners who receive the homestead exemption to review the rules regarding rental of a homesteaded property.

Florida law permits:

• Rental for 30 days or less per calendar year.

• Rental for more than 30 days but less than six months in a calendar year. However, if rented again the following year for more than 30 days, the exemption may be lost.                                                              

• Rental on any day except January 1. If the property is rented on January 1, the homestead exemption will be denied for that tax year.

Rental for more than six months constitutes abandonment of the homestead exemption. 

Property owners are required by law to notify the Property Appraiser’s Office if their property no longer qualifies for exemption. Failure to do so may result in a homestead tax lien, including substantial penalties and interest.

*This information is governed by Florida Statutes 196.061 and 196.011(9)(a)

For more information, please contact Exemption Services at 561.355.2866 or visit pbcpao.gov.

Property matters can sometimes feel complex. That’s why our office maintains five service centers throughout Palm Beach County, staffed by experienced professionals ready to assist you.

From filing for homestead exemption to transferring portability or updating ownership records, our team works directly with property owners to ensure applications are processed accurately and efficiently. Appointments are not required, and walk-ins are welcome.   

See contact details below or click Contact Us for locations, phone numbers and hours.