Senior property tax exemptions in Palm Beach County: who qualifies and how to apply

Every senior exemption on this page requires a homestead exemption first (PBC Property Appraiser). For 2026, homestead takes $25,000 off the assessed value for all taxes, including school taxes. It also takes up to another $26,411 off value above $50,000 for non-school taxes, an amount now adjusted for inflation each year (Florida Department of Revenue). You must own the home and make it your permanent residence on January 1 (Fla. Stat. 196.031).

If you're new to Florida, our moving to Florida guide covers declaring residency, Save Our Homes and portability. This page goes beyond that, to the extra exemptions many retirees never claim.

Florida lets each county and city decide, by ordinance, whether to grant an extra homestead exemption of up to $50,000 to owners who are 65 or older and have limited household income (Fla. Stat. 196.075(2)(a)). The exemption reduces only the taxes of the government that grants it. A county exemption doesn't lower school taxes or city taxes (Fla. Stat. 196.075(4)(b)).

Three rules decide who qualifies.

Age. You must be at least 65 on January 1 of the tax year (DR-501SC). Household. "Household income" means the federal adjusted gross income of everyone living in the home. Boarders and tenants who rent part of the home aren't counted (Fla. Stat. 196.075(1)). Income. It is based on the prior year. For 2026, the limit is $38,686. Tax-exempt bond interest and non-taxable Social Security aren't counted (PBC Property Appraiser).

That last point matters. A retiree who receives more than $40,000 a year may still qualify if most of it is untaxed Social Security, because the test uses adjusted gross income, not total receipts. Check your Form 1040 line for AGI.

Palm Beach County grants $25,000 against county taxes. These municipalities add their own exemption against city taxes, applied automatically once you qualify for the county exemption (PBC Property Appraiser; Do You Qualify). A city not on this list doesn't currently offer one, according to the Property Appraiser's list.

A second local option exempts the home's entire assessed value from that government's taxes. To qualify, you must:

be 65 or older; meet the same income limit; have kept the home as your permanent residence for at least 25 years; and own a home whose just (market) value was under $250,000 in the first year you applied and were eligible.

A government can adopt this exemption only by a supermajority vote (Fla. Stat. 196.075(2)(b), (4)(a)). In Palm Beach County, only Boynton Beach and Delray Beach offer it, and it applies to their city taxes only (PBC Property Appraiser). County, school and special district taxes still apply.

Florida grants a $5,000 exemption to each widow, widower, blind person, and person who is totally and permanently disabled, against all taxes including school taxes (Fla. Stat. 196.202). In Palm Beach County, you must have been widowed before January 1 of the tax year. Remarriage ends the exemption, and divorced people don't qualify. You apply with the death certificate and a written request (PBC Property Appraiser).

Larger disability exemptions also exist:

Quadriplegia. The homestead is fully exempt, with no income test (Fla. Stat. 196.101(1)). Paraplegia, hemiplegia, or another total and permanent disability requiring a wheelchair, or legal blindness. The homestead is fully exempt if prior-year gross household income, including Social Security and VA benefits, is under the limit, which is $37,712 for 2026 in Palm Beach County (Fla. Stat. 196.101(2); PBC Property Appraiser).

Disability generally must be certified by two Florida physicians or by the VA, and a gross-income statement is due each March 1 (Fla. Stat. 196.101; 196.011).

10% or more service-connected disability. A $5,000 exemption, which continues for an unremarried surviving spouse (Fla. Stat. 196.24). Service-connected total and permanent disability. The homestead is fully exempt. The exemption generally carries over to a surviving spouse who keeps living there, until remarriage or sale (Fla. Stat. 196.081). Combat-related disability, age 65 or older. A veteran who was honorably discharged gets a percentage discount on the tax equal to the VA disability rating. The proof is due by March 1 (Fla. Stat. 196.082).

Families who build an in-law suite for a parent or grandparent age 62 or older may also ask about a separate assessment reduction for "living quarters of parents or grandparents" (Florida Department of Revenue; Fla. Stat. 193.703).

In Palm Beach County, you apply with the Property Appraiser, online at pbcpao.gov or at a service center. The phone number is 561.355.2866 (PBC Property Appraiser). The senior exemption uses Form DR-501SC, a sworn household income statement, filed by March 1 (PBC Property Appraiser). Expect to show a copy of your Form 1040 or your Social Security 1099.

Three follow-up rules:

Income changes. You must tell the Property Appraiser by May 1 if household income goes over the limit (Fla. Stat. 196.075(5)). Penalties. An exemption granted improperly can be taken back for up to 10 years, with a 50% penalty and 15% annual interest, and the bill can become a lien (Fla. Stat. 196.075(9)). Missed deadline. You may still file within 25 days after the August notice of proposed taxes is mailed. The Property Appraiser, or the Value Adjustment Board for a $15 fee, may grant the exemption for extenuating circumstances (Fla. Stat. 196.011(8)).

If the home is held in a revocable trust, the homestead exemption generally remains available (Fla. Stat. 196.041). Our revocable trust guide explains why.