The Property Appraiser's Office administers all property tax exemptions. Summaries of available exemptions are listed here. For more information or to apply, call us at (561) 355-2866 or visit us at any of our five Service Centers. Click Office Locations for addresses and directions.
You can download the Homestead Exemption Form and Instructions from this website. Please return the form to the Property Appraiser’s Office, 301 N. Olive Avenue,
1st Floor, West Palm Beach, FL 33401. Applications for Homestead Exemption can also be filed online.Click Exemption E-File.
For the convenience of the taxpayers, Property Appraiser Gary R. Nikolits, CFA, has elected to automatically renew existing Homestead exemptions each year on January 1.
- $25,000 Homestead Exemption
Every person who has legal title on January 1 to a residential property and lives there permanently qualifies for this exemption. You must be a permanent resident of Florida on January 1 of the initial application year. You may either apply by mail or in person at any time through the year but the deadline is March 1 of the qualifying year.
A copy of your deed and proof of residency is required. You may submit a copy of your Florida driver's license, voter's registration or permanent residency card. In lieu of a pending permanent resident alien card, we will accept Federal Form I485, “Approval Notice for application to adjust to permanent resident status.”
- Additional Homestead Exemption
An additional Homestead Exemption benefit up to $50,000 went into effect January 1, 2008.
The exemption amount remains at $25,000 for a property with an assessed value up to $50,000. Beginning at $50,000 and continuing through an assessed value of $75,000, the new additional benefit will increase with the increase in the property’s value.
A property with an assessed value of $75,000 or more will receive the full $50,000 exemption amount. Residential property owners who currently receive a homestead exemption and who continue to qualify for the exemption will automatically receive the additional benefit. No further application is necessary. The standard $25,000 Homestead Exemption will continue to apply to all tax levies. The additional exemption applies to all tax levies except school districts.
- Portability
Residential property owners with a qualified Homestead Exemption can transfer all or a significant portion of their "Save Our Homes" benefit to their new property. Portability allows you to transfer up to $500,000 of your property’s actual 3% assessment cap to your new property anywhere in Florida. Keep in mind there are no changes to the existing assessment cap benefit under Florida’s Save Our Homes provisions.
If you are considering a move, you can calculate the Portability benefit online. Using the Record Search button, search for the property you are selling. Use the Calculate Portability button to begin.
The market and assessed values of your current homesteaded property is displayed. Enter the market value of your new property and use the Calculate button. The new assessed value and your Portability benefit is displayed.
Apply for Portability when you apply for Homestead Exemption on your new property.Click here for the Portability Application.
- Senior Citizen Exemption
Certain seniors who are 65 or older may be eligible for an additional exemption on their property's assessed value. Click here for More Information.
- Active Military Service Exemption
The Florida Legislature has approved an additional Homestead Exemption benefit for U.S. Military forces on active duty who serve in certain military operations outside the continental United States, Alaska and Hawaii.
The new exemption is available to service members of any branch of the U.S. military and reserves, U.S. Coast Guard and reserves, and the Florida National Guard.
The amount of the exemption is determined by the property’s taxable value multiplied by the number of days the service member was on deployment and divided by the number of days in that year. We will do the math for you.
The property must already hold an existing Florida standard homestead exemption benefit and eligibility for the additional exemption is based on deployment for the previous year, Jan. 1-Dec. 31. The exemption will not be automatically renewed and the service member must apply for the additional benefit each year of their deployment.
You may download the Active Military Service Exemption form here. Or go to Forms on our Home Page. Please mail the completed application to Property Appraiser’s Office, Exemption Services, 1st Floor, West Palm Beach, FL 33401.
Call (561) 355-2866 for more information.
- $5,000 Disabled Veterans Exemption
U.S. Military personnel with a service-connected disability of 10% or more are entitled to a $5,000 exemption. If filing for the first time, please provide a letter from the U.S. Veteran's Administration that verifies your disability.
If you are the surviving spouse of a disabled veteran, you may be entitled to retain the $5,000 exemption. Please contact our office at (561) 355-2866 for more information.
- Combat-disabled Veterans
Combat-disabled veterans who are now over the age of 65 with a qualified Homestead Exemption and were Florida residents at the time they entered the service, may be eligible for an ad valorem tax discount. Click here for Form DR-501DV
or call (561) 355-2866.
- $500 Widow/Widower Exemption
A widow or widower who is a legal and permanent resident of Florida qualifies for this exemption. If the surviving spouse remarries, they are no longer eligible. If the husband and wife were divorced before their spouse's death, the survivor is not eligible.
- Granny Flats
An assessment reduction may be granted to qualified residential property owners who build an addition to their house to accommodate their parents or grandparents, age 62 or older. The existing house must already hold a qualified Homestead Exemption. The parent or grandparent must make the Granny Flat addition their primary place of residence and have no other residency-based benefit in Florida or any other state.
The Granny Flat application needs to be renewed annually.You can download the Application for Assessment Reduction form here.
Please call (561) 355-2866 for more information.
- $500 Disability Exemption
People who are permanently disabled are eligible for this exemption. If applying for the first time, please provide a Physician's Certificate from a licensed Florida physician.
- Total Exemption
Civilian quadriplegics and veterans who are totally and permanently disabled are exempt from ad valorem taxation. You will need to submit a Physician's Certification form.
- Specialized Exemptions
Some properties in Florida are not subject to certain ad valorem taxes. Among these are qualified government properties, or qualified organizations that own and use their property for educational, religious, literary, charitable, educational or scientific purposes.To apply for the special exemption, please complete Form DR 504. For more information, please call (561) 355-4523.
- Historic Exemptions
Under certain circumstances, Historic Exemptions are granted for properties designated by the county or a municipality as landmarks. The exemption applies to only a portion of the property’s value. Currently five municipalities participate in the Historic Exemption program: Delray Beach, Lake Park, Lake Worth, Palm Beach and West Palm Beach. For more information, please call (561) 355-4523.
- Economic Exemptions
Under certain circumstances, Palm Beach County grants an Economic Exemption to a new business for a limited time period. The exemption applies to only a portion of the business property. For more information, please call Palm Beach County Economic Development at (561) 355-3624.
General exemption questions? Please call Exemption Services at (561) 355-2866.
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