This free monthly eNewsletter highlights the latest developments in the Palm Beach County Property Appraiser's Office. You may unsubscribe below, or give us your feedback by replying to this email. We hope you enjoy!

Respectfully,

You hear us talk about the tax roll throughout the year—but what exactly happens when our work on the annual roll is complete?

Each year, the Property Appraiser’s Office determines the market, assessed and taxable values of properties throughout Palm Beach County and administers exemptions and classifications for qualified property owners.

In October, the final ad valorem tax roll is certified to the Palm Beach County Tax Collector.

From there, the Tax Collector uses the taxable values provided by our office and the tax rates adopted by local taxing authorities to calculate and mail property tax bills.

It is an important distinction: The Property Appraiser determines property values. We do not set tax rates or collect property taxes.

Your property tax bill may also include non-ad valorem assessments, which are charges for specific services or benefits and are not based on property value.

2026 Tax Roll at a Glance

• Total real property parcels: 662,126
• Total market value: $551,940,574,726
• Total taxable value: $367,368,160,674
• New construction: $5,466,868,927

2026 totals to be added following certification

Florida voters will consider Amendment 3 during the November 3 General Election.

To help Palm Beach County property owners better understand how the proposed amendment could affect them, our office has launched a new Amendment 3 Exemption Calculator.

Property owners with a current Homestead Exemption can search for their property and view an estimate of how the proposed increase in the homestead exemption could affect their property taxes. The calculator also provides an Estimated Revenue Impact by Taxing Authority, showing how the proposed exemption could affect the ad valorem revenue generated from that property for applicable non-school taxing authorities. 

Estimates are based on 2026 certified property values and millage rates and are provided for informational purposes only. Actual future property taxes will depend on future property values, exemptions, millage rates and implementation of the amendment if approved.

Try the Amendment 3 Exemption Calculator: Amendment 3 Exemption Calculator

Once property tax bills arrive, it's common to have questions about who is responsible for different parts of the process. Here's a quick guide:

Property Appraiser

Determines property values and administers exemptions and classifications.

Taxing Authorities

The County Commission, School Board, municipalities and other taxing authorities establish their budgets and adopt millage rates.

Tax Collector

Calculates and collects property taxes based on the taxable values and tax rates provided by the appropriate agencies.

Value Adjustment Board

Provides property owners with an independent process to appeal a property value or the denial of certain exemptions or classifications.

Knowing which agency handles each part of the process can help you get to the right place—and the right answer—faster.

We Value What You Value