Palm Beach County Property Taxes and County Funding

The proposed Amendment #3 would amend the Florida Constitution to increase the homestead exemption from $50,000 to $150,000, effective Jan. 1, 2027, then to $250,000 on Jan. 1, 2028. It would also direct the legislature to establish a process for local governments to gradually increase the exemption, up to a home's full value.

The $150,000 exemption first applies to the FY 2028 budget (2027 tax year); the full $250,000 exemption is in place by FY 2029 (2028 tax year). The amendment would also cut the annual assessment cap on non-homestead property from 10% to 5%.

School district property taxes are not affected by the amendment.

It will appear on the November 2026 ballot. If approved by 60% of voters statewide, it would take effect for the 2027 tax year.

A homestead property is a homeowner's primary residence that qualifies for Florida's homestead exemption and Save Our Homes provisions. Vacation homes, rental properties and investment properties generally do not qualify.

If approved, the proposed amendment would increase the exemption from the current $50,000 to $250,000 over two years. The amendment also directs the legislature to establish a process for local governments to gradually increase the exemption, up to a home's full value.

No. The exempt amounts would increase annually for inflation when the Consumer Price Index rises. The exemption amount would not decrease in years when prices fall. Since the exempt amount could increase over time, the portion of a home's value subject to non-school property taxes could gradually decrease.

No. The proposal primarily targets homesteaded primary residences. However, it includes provisions to reduce annual assessment growth caps on non-homestead properties from 10% to 5%, potentially slowing future tax increases on those properties.

Palm Beach County receives revenue from a variety of sources, such as:

• Property taxes
• Sales taxes
• State and federal grants
• User fees and permits
• Licenses
• Other revenues authorized by law

Property taxes are one of the county's primary sources of local funding and support many essential public services.

Some services are also funded through special assessments or Municipal Service Taxing Units (MSTUs). If Amendment #3 passes, property tax exemptions will also affect MSTUs.

A property tax bill may include taxes levied by multiple governmental entities, depending on where a property is located. These may include:

• Palm Beach County
• Municipal governments
• School District of Palm Beach County
• Fire Rescue
• Library
• Children's Services Council
• Health Care District
• South Florida Water Management District
• Florida Inland Navigation District
• Other independent taxing authorities

Palm Beach County is responsible for only a portion of a property's overall tax bill.

Property taxes help fund many services, including:

• Public safety and emergency management
• Fire Rescue
• Parks and recreation
• Libraries
• Roads, bridges, sidewalks and transportation infrastructure
• Animal Care and Control
• Natural areas and environmental protection
• Community and housing programs
• Consumer Affairs
• Building maintenance and county facilities
• Economic development initiatives
• Mental Health Services
• Youth Services
• Other essential county operations

Yes. If local governments lose property tax revenue, they may evaluate alternative sources or increase funding mechanisms, such as solid waste fees, stormwater fees, fire service assessments, impact fees, or permit and licensing fees.

Residents may experience fee increases and service reductions, rather than an equivalent reduction in overall local government costs.

This will require significant service level reductions and/or tax and fee increases.

Potential responses may include service level reductions, hiring freezes, delayed capital projects, increased user fees, special assessments, seeking additional state funding, operational efficiencies and cost reductions.

Residents may notice signs and other educational materials highlighting services funded by property taxes.

These materials are intended to help residents better understand:

• How the county is funded.
• Services that are supported by property taxes.
• How the proposed amendment could affect operations.

The materials are for educational and informational purposes only. They are not intended to encourage or discourage anyone from voting for or against the amendment.

No. The proposed amendment applies to non-school property taxes. School district property taxes are not affected.

Multiple governmental entities, including counties, municipalities, independent special districts and other taxing authorities levy property taxes. The impact of the amendment may vary depending on the specific taxing authority and the type of property.

Questions about a specific property tax bill or homestead exemption should be directed to the Palm Beach County Property Appraiser or the appropriate taxing authority.

The homestead exemption applies only to qualifying homesteaded properties.

Renters do not receive a homestead exemption because they do not own the property.

Any indirect impacts to renters would depend on future decisions made by property owners and are outside the scope of the proposed amendment.

According to estimates, once fully implemented, the amendment could reduce General Fund property tax revenue by approximately $233.3 million annually.

If approved by at least 60% of Florida voters statewide, the amendment would take effect beginning with the 2027 tax year.

Future budget decisions would continue to be made by the Board of County Commissioners through the annual public budget process based on available revenues and community priorities.

The Palm Beach County Board of County Commissioners adopts the county budget each year through a public process that includes public meetings and opportunities for community input.

If the amendment is approved, future decisions regarding county services and funding would continue to be made through the public budgeting process.

If property tax revenues change, the Board of County Commissioners will evaluate available revenues, community priorities and service needs through the annual public budgeting process.

No decisions regarding future services, fees, taxes or funding have been made.

Future funding decisions would be made through the public budgeting process.

If property tax revenues change, the Board of County Commissioners may evaluate funding options available under state law, as well as community priorities and service needs.

No decisions regarding future funding sources have been made.

The amount of any property tax savings depends on several factors, including whether the property qualifies for a homestead exemption, the property's assessed value, applicable exemptions and the tax rates established by each taxing authority.

Residents seeking information about their individual property should contact the Palm Beach County Property Appraiser.

Residents should rely on official county resources for the most current information.

Questions may be directed to the Palm Beach County Property Appraiser for homestead exemption information.

The proposed Amendment #3 would amend the Florida Constitution to increase the homestead exemption from $50,000 to $150,000, effective Jan. 1, 2027, then to $250,000 on Jan. 1, 2028. It would also direct the legislature to establish a process for local governments to gradually increase the exemption, up to a home's full value.

The $150,000 exemption first applies to the FY 2028 budget (2027 tax year); the full $250,000 exemption is in place by FY 2029 (2028 tax year). The amendment would also cut the annual assessment cap on non-homestead property from 10% to 5%.

School district property taxes are not affected by the amendment.

It will appear on the November 2026 ballot. If approved by 60% of voters statewide, it would take effect for the 2027 tax year.

A homestead property is a homeowner's primary residence that qualifies for Florida's homestead exemption and Save Our Homes provisions. Vacation homes, rental properties and investment properties generally do not qualify.

If approved, the proposed amendment would increase the exemption from the current $50,000 to $250,000 over two years. The amendment also directs the legislature to establish a process for local governments to gradually increase the exemption, up to a home's full value.

No. The exempt amounts would increase annually for inflation when the Consumer Price Index rises. The exemption amount would not decrease in years when prices fall. Since the exempt amount could increase over time, the portion of a home’s value subject to non-school property taxes could gradually decrease.

Palm Beach County receives revenue from a variety of sources, such as:

• Property taxes
• Sales taxes
• State and federal grants
• User fees and permits
• Licenses
• Other revenues authorized by law

Property taxes are one of the county's primary sources of local funding and support many essential public services.

Some services are also funded through special assessments or Municipal Service Taxing Units (MSTUs). If Amendment 3 passes, property tax exemptions will also affect MSTUs.

Property taxes help fund many services, including:

• Public safety and emergency management
• Fire Rescue
• Parks and recreation
• Libraries
• Roads, bridges, sidewalks and transportation infrastructure
• Animal Care and Control
• Natural areas and environmental protection
• Community and housing programs
• Consumer Affairs
• Building maintenance and county facilities
• Economic development initiatives
• Mental Health Services
• Youth Services
• Other essential county operations

Employees may notice signs, social media posts, videos, webpages, and other educational materials highlighting services funded by property taxes.

These materials are intended to help residents better understand:

• How the county is funded.
• Services that are supported by property taxes.
• How the proposed amendment could affect operations.

The materials are for educational and informational purposes only. They are not intended to encourage or discourage anyone from voting for or against the amendment.

According to estimates, once fully implemented, the amendment could reduce General Fund property tax revenue by approximately $233.3 million annually.

Future budget decisions would continue to be made by the Board of County Commissioners through the annual public budget process.

• Provide factual, objective information.
• Explain how county services are funded.
• Remain neutral while representing Palm Beach County in an official capacity.
• Refer residents to the county's official educational materials.
• Direct technical or property-specific questions to the appropriate subject matter experts, such as the Property Appraiser's Office

If an employee does not know the answer, refer the resident to the county's official educational resources or to the Public Affairs Department.

• Encourage others to vote for or against the amendment while acting in their official county capacity.
• Express or present personal opinions while acting in an official county capacity.
• Use county time or resources for political advocacy.

No. County resources, including county email, computers, printers, telephones, meeting rooms, vehicles, county websites, official social media accounts, county letterhead, work time and other publicly funded resources, may not be used to advocate for or against the amendment.

Official educational materials approved by Palm Beach County may be shared as part of an employee's job duties, but cannot be sent to electors.

No. Employees cannot express or share their personal opinions while performing their official county duties or acting in an official capacity (e.g., on-duty lifeguards, librarians, firefighters, park maintenance staff, code compliance officers, therapists, etc.).

Employees retain their First Amendment rights as private citizens outside of work and while acting solely in their personal capacity.

Employees should not suggest they are speaking on behalf of Palm Beach County or present their personal views as the county's position.

Yes. Employees may use their personal social media accounts to express personal views while acting as private citizens.

However, employees need to:

• Make it clear they are speaking only for themselves.
• Not imply county endorsement.
• Not use county logos, uniforms, or branding in political posts.
• Follow all applicable Palm Beach County policies, including the county's social media policy as outlined in PPM CW-R-013 under the Acceptable Use section.

Employees whose profiles identify them as Palm Beach County employees will need to include a disclaimer such as:

“Postings on this site are my own and don’t reflect or represent the opinions of the county I work for.”

Employees should not advise anyone on how to vote.

An appropriate response is:

"Palm Beach County's role is to provide factual information on how county services are funded and how the amendment could affect county operations. Whether to support or oppose the amendment is a personal decision for each voter."

Employees should rely on official county resources for the most current information.

Questions may be directed to:

• The county's official educational webpage and FAQs (when available)
• The Palm Beach County Property Appraiser for homestead exemption information