What is the difference between market value, assessed value, and taxable value?

Every parcel of real property has a just value, an assessed value, and a taxable value.

The just value is the property’s market value.

The assessed value is the just value minus assessment limitations like the 3% or 10% Save Our Homes cap. More information on the Save Our Homes cap»

The taxable value is the assessed value minus exemptions and is the value the tax collector uses to calculate the taxes due. More information on exemptions»


Why did my taxes go up?

Property taxes have two components: the value of your property and the tax rate.

The value of your property is impacted by:

  • Changes in assessed value, as of January 1
  • Changes in applied exemptions
  • Changes in applied caps

The other half of your tax bill is the millage, the tax rate that is set by your county, city, or other agency with taxing authority.

If property values rise and tax rates stay the same, tax bills could increase. If property values stay the same and tax rates rise, tax bills could increase. If either half of the equation decreases, tax bills could decrease.


Why are my taxes higher than the previous owner’s?

When the property changes ownership, Florida law requires the property appraiser to remove exemptions and reassess the property so the assessed value equals the just or market value. This takes effect on January 1 after the property is purchased.

The assessments of homesteaded properties are capped at a maximum of 3% per year and non-homestead properties are capped at 10% per year. The cap starts in the year following purchase, so the previous owner may have purchased their home many years ago, resulting in a significant cap savings. More information on the Save Our Homes cap»

Exemptions move with the property owner and do not stay with a property. So any exemption the previous owners may have enjoyed go with them to their next property. More information on exemptions»


Why are my taxes higher than my neighbor’s, since we have the same type of property?

Your home may be similar - or even identical - to your neighbor’s, however, the values and the taxes can be very different for a number of reasons.

The assessments of homesteaded properties are capped at a maximum of 3% per year and non-homestead properties are capped at 10% per year. The cap starts in the year following purchase, so your neighbor may have purchased their home at a different time than you, resulting in a different capped value. More information on the Save Our Homes cap»

In addition, Florida property owners can “port” their cap savings from one homestead to another, which also impacts assessed value and taxes. More information on portability»

Lastly, your neighbor may be benefiting from certain exemptions that also lower taxable value and ultimately, taxes paid. More information on exemptions»

A better comparison between similar properties is market value, which is not impacted by caps or exemptions.


Why did my market value go up more than 3%?

The 3% homestead cap and 10% cap for non-homesteaded properties applies to the assessed value and not the market value.

Market value is our estimate of what your property would sell for and there is no limitation on how much that value can be increased from year to year.

Assessed value is the capped value that cannot go up more than 3% for homesteaded properties and 10% for non-homesteaded properties. The assessed value minus any exemptions will then give you the taxable value. More information on the Save Our Homes cap»


What are my options if I disagree with my valuation?

Property owners who disagree with their property assessment or feel they should not have denied an exemption may:

  • Contact our office for an informal review of the matter - Our office encourages property owners to contact us regarding their concerns prior to filing a petition. In preparation for this discussion, records on your property are available by searching this website at or calling us at 561.355.3230.
  • File a petition for adjustment with the Value Adjustment Board (VAB) - The VAB is administered by the Palm Beach County Clerk & Comptroller’s Office, which is independent of the Property Appraiser’s Office. If the matter cannot be resolved, you can file a petition with the VAB. You may visit the Clerk of the Circuit Court & Comptroller’s VAB website: https://www.mypalmbeachclerk.com/departments/value-adjustment-board-vab for online petition filing.
  • Both of the above

How can I estimate what my tax bill will be?

To determine what your property taxes may be, simply search for the property. At the bottom of the property detail page, you’ll see a “Property Tax Calculator” button. Enter your purchase price and whether or not you intend to homestead the property, and the calculator will give you a property tax estimate.


Are my taxes going to go up?

Property taxes have two components: the value of your property and the tax rate.

The value of your property is determined by our office, which is bound by law to fairly and accurately assess the value of real and personal property based on the status of the market as of January 1.

The other half of your tax bill is the millage, the tax rate that is set by your county, city, or other agency with taxing authority. Each taxing authority, whether a city or a special district, is led by elected officials who answer to the voters.

If property values rise and tax rates stay the same, tax bills could increase. If property values stay the same and tax rates rise, tax bills could increase. If either half of the equation decreases, tax bills could decrease.


Why can’t I find my address through the property search?

Our search uses predictive suggestions, so type slowly, and you should eventually see your property suggested by the search.

Because of this feature, the search does not function well when copying/pasting addresses.


How often are properties valued?

The Palm Beach County Property Appraiser’s office (and property appraisers who are governed by the Florida Constitution and Statutes) determine the assessed value of each parcel of property as of January 1.


How did you know I had/am having work done?

Our office has created a Permit Portal with local municipalities so that we can access building permits in a timely fashion. Additionally, we physically inspect every property at least every five years and note any significant changes that have been made.


Why does the property appraiser need to physically come to my property?

Per Florida Statute 193.023 (2), our office must conduct a physical inspection at least every five years through on-site visits or aerial photography to review any improvements on site.


Can we see a sketch of our property?

Most sketches we have for a property are available on this website by searching for a property. There are some commercial property sketches that were originally drawn using Autocad (no longer used), which have not yet been converted to our current sketch system. These sketches can be emailed in PDF format upon request.


How do I change my mailing address associated with my property?

Why does this property show a zero assessment?

If you are searching for a newly created (split or joined) parcel, there will be no history to display. Therefore, previous year’s data may display as zeros.


How do I find the PCN for a specific property?

You can search for a property by name or address. Once you’ve found the property, the Parcel Control Number, or PCN is the third item listed on the property detail page.


How is this property zoned? How do I find the zoning district for my property?

While our office strives to keep our records current, the best source of this information is the planning and zoning department. For properties located within city limits, contact the city’s Planning, Zoning, and Building Department (contact list here). For properties in unincorporated Palm Beach County, contact the Palm Beach County Planning, Zoning, and Building Department at 561.233.5000.


When was the roof last replaced on the improvements?

While our office strives to keep our records current, the best source of this information is the local permit department. PBC Municipality Permit Departments»


I don’t have homestead, but the value of my property is subject to the Save Our Homes cap. Why did my taxes go up more than 10%?

Property taxes have two components: the value of your property and the tax rate.

While the assessed values non-homestead properties are capped at 10% per year, the school tax is based on the market value of the property, and not subject to the 10% cap.

In addition, the other half of your tax bill, the millage, could also increase. This could also cause tax bills to rise more than 10%.

More information on the Save Our Homes cap»

What do I need to qualify for the agricultural classification?

The classification is for parcels with bona fide agricultural activity on site. Bona fide agriculture is defined as good faith commercial agriculture. There must be a reasonable expectation of producing a profit for the property owner and supporting documentation must be provided to verify the commercial agricultural use of the property.


I just bought a property with the agricultural classification. Will I be able to keep the classification?

If the prior owner qualified in good faith for the agricultural classification as of January 1, it will stay on the property for the remainder of the current tax year. However, a new owner will have to reapply for the following year.


When can I apply for an agricultural classification?

The window to apply for the agricultural classification is January 1 to March 1. To qualify, bona fide agricultural activity must be the primary use of the land as of January 1 in the year you apply. You must also be the owner of record as of January 1.


I want to build a barn, fence, etcetera without a permit. Can I get the agricultural classification?

Agricultural classification is a benefit available to parcels with bona fide agricultural activity. It is not intended to solely avoid the permitting process. Also, it must be applied for during the application window. If you meet all the requirements for an agricultural classification, there are a few important statutes (FS 604.50 & FS 823.14) that do provide certain protections and waivers to parcels being used for bona fide agriculture.


How much will the agricultural exemption save me?

The agricultural classification is not an exemption; it is a reclassification of the land. Instead of removing a fixed number of dollars from the assessed value, the classification changes the way qualified land is valued.

When all or a portion of a parcel qualifies, the market value of the agriculturally-classified acreage is removed from the subject’s total market value. The value of the remainder plus the agricultural rate becomes the parcel’s new assessment.

If the existing assessment (prior to qualifying for an agricultural classification) was lower than the assessment adjusted for the agricultural classification, the existing assessment remains and the agricultural rate is simply added to that assessed value, resulting in an increased assessment and higher taxes in most cases. That is why the classification is not always suitable for parcels with large cap savings or high structure-to-land-value ratios.

If a homesteaded property qualifies for the agricultural classification, any structures that are part of the agricultural operation (barns, arenas, storage structures, etc.) will be moved from the homestead value cap (3%) to the non-homestead cap (10%). In most cases, this will result in some recapture of the structure’s value, which is added to the ag-adjusted assessment.


What is the “agricultural rate”?

Agriculturally-classified land is assessed based on the income potential of the qualifying agricultural use, not the open market value. That per-acre value is the agricultural rate.


How many animals do I need on my property to qualify?

Bona fide farmers look to maximize the land. Anyone applying for an agricultural classification should be attempting to do so. We look to see that the property use meets the industry standards. The property appraiser does not set these standards but merely observes and applies them to the agricultural classification approval process.

Some common industry standards for livestock are as follows:

  • Grazing/Pasture: One animal unit per 2 acres of healthy pasture. An adult full-sized cow equals one animal unit (1,000+ lbs.).
  • Goats/Sheep/Pigs: 5 full sized animals per acre.
  • Equestrian (Horses): 2 full sized animals per acre.
  • Chickens: 100 per acre.

All grazing animals must have access to any acreage granted the classification. To qualify for pasture, the land must have grass or suitable grazing vegetation. Regardless of parcel size, livestock operations must have 2 or more animals on site to be considered for qualification.

Therefore, an applicant for cattle grazing (full-sized cattle) must have at least four acres of pasture land to qualify.

Equestrian facilities may have some training or special-purpose areas that can be granted without meeting the 2-horse-per-acre standard.

  • Apiculture (Bees): A typical bee property in Palm Beach is a storage lease. For those, the industry standard is 24 hives per acre.
  • Row Crop/Nursery/Orchard/Sod: Area in use. Qualifying acreage is directly used for growing of the applicable product or provides critical support for the growing operation.

Please note that the industry standards are guidelines and each agricultural operation is unique. The Property Appraiser’s Office cannot guarantee approval based solely on the information above. We must review all parcels applying for an agricultural classification to determine if they qualify based on Florida statutes, Department of Revenue rules, and county ordinances.


How do you determine how much land is reclassified to agriculture?

The portion of the parcel dedicated to agricultural production is eligible to be reclassified.

For uses like nurseries and row crops, that is generally the footprint of the planted area or portion used primarily for saleable agricultural products. Other uses, such as livestock or apiculture (bees) depend on the size and scope of the operation.

We follow industry standards to determine how much land is necessary for each use.


I missed the March 1st deadline to apply for the agricultural classification. Can I file a late application?

Florida statues allow us to accept late applications, if the applicant provides evidence “that demonstrates that the applicant was unable to apply for the classification in a timely manner or that otherwise demonstrates extenuating circumstances that warrant the granting of the classification…” FS 196.461(3)(a).

Late applications must be submitted on or before the July 1 notification deadline. (July 1 is when we announce approvals and denials of the classification.) Beyond that date, in most cases, a petition must be filed with the Value Adjustment Board to be considered for the classification.

Which approach to value do you put the most weight on when mass appraising a commercial property?

Our office uses three different valuation approaches to appraise commercial properties:

  • The income approach considers the property's revenue producing potential.
  • The sales comparison approach evaluates the sale prices of similar properties.
  • The cost approach identifies the estimated the cost to replace the property.

Generally, commercial properties are appraised using our CAMA system’s cost approach model, which is influenced and calibrated based on sales of comparable properties. Some income producing properties are also homogeneous enough that a mass income appraisal model can be applied. Like the CAMA cost approach, the mass income models are influenced and calibrated based on comparable sales.

The approach used depends on the property type and use. Utterly unique facilities may only be appraised using the cost approach. Properties few comparable facilities and little data on sales of similar properties may be appraised using the income approach. Properties of a specific type that have numerous sales data may be appraised using the sales comparison approach.

Given the number of commercial properties countywide, we rely on models to help us with the mass appraisal process.


How can I get a commercial spring mailer, if I did not receive one in the mail or need another copy?

Email MyCommercial@pbcpao.gov or speak with an appraiser at 561.355.3988.


Can I mail in my evidence packet for my commercial petition?

Yes, we do accept evidence in the mail or via email that we can send to the Value Adjustment Board. But it’s much faster to upload your evidence packet straight to the Value Adjustment Board’s website for your commercial petition, since it is required for all petition information to be accessible on the Clerk of Courts’ VAB website.


How do I find the square feet dimensions of a commercial condo unit?

Search for the commercial condo building and then, on the property detail page, scroll to Property Information. Click “View Building Details.” Under the Extra Feature heading, there is a category called “Units.” The number under “Units” is the square footage of the commercial condo unit.


I own a commercial property in Boynton Beach. Why are my non-ad valorem taxes so high?

The city of Boynton Beach, West Palm Beach and Boca Raton have a special Fire Rescue Assessment that is determined by USE and square footage. This fire assessment on commercial property can be substantial, even exceeding $10,000 for some properties.

How do I find condominium declarations and documents?

How do I file for a Homestead Exemption for this tax roll?

You must file by March 1 of the year you wish to qualify.

There are three ways to apply:

  • E File at pbcpao.gov
  • Visit one of our five service centers to file in person
  • Complete the application online, print it out, and mail it to the Property Appraiser’s Office

Once you qualify, your homestead exemption will be renewed for you annually as long as you continue to qualify for the exemption.


Could filing for a homestead exemption actually increase my tax bill?

Florida Statute 193.155 states when the ownership changes and/or a homestead exemption is filed, the assessed value of the property resets to the market value. When this occurs, any savings from the 10% cap that may have accumulated will be removed. After the value is reset, the homestead exemption up to $50,000 will be deducted from the assessed value and the Save Our Homes 3% cap will be applied the following year. Please contact our office if you own a non-homesteaded property and decide to homestead it.


I missed the March 1 deadline to apply for a homestead exemption. Can I file a late application?

Yes. Download the Homestead Exemption form, fill it out, and mail it to: Palm Beach County Property Appraiser's Office, Exemption Services, 1st Floor, 301 N. Olive Ave., West Palm Beach, FL 33401. The deadline for late filers is mid-September. Please contact us for more information.


Do I need to reapply for a homestead exemption every year?

No. We will renew your homestead exemption annually as long as you continue to qualify for the exemption. After January 1 of each year, we will send you a homestead exemption receipt by mail to confirm the renewal. You should review the receipt card to be sure everything is correct.


My property is in a trust. Do I need to do anything else? Can I keep my homestead exemption?

If you have filed for a homestead exemption or if you currently have a homestead exemption and your property is put into a trust, our office does not need the Trust Agreement, which can be large and have personal information.

Instead, we use a Certificate of Trust (COT). The COT lets us know who has beneficial interest along with who is entitled to the use and occupancy of the property. There are two ways to submit your completed COT form:

  • Email: pa-trust@pbcpao.gov or
  • Mail: Palm Beach County Property Appraiser's Office
    Exemption Services, 1st Floor
    301 N. Olive Ave.
    West Palm Beach, FL 33401

Can I change my deed and keep my homestead exemption?

Section 193.155(3) of the Florida Statutes states that a change in ownership requires that the property be reassessed at just value as of January 1 of the year following the change in ownership. This would remove any exemptions and capped saving. There are certain exceptions to this. Please contact our office with any questions.


How can I make my records confidential?/How can I request confidential records?

By Florida law, some data of property owners in certain professions such as law enforcement are exempt from public access. A complete list of those entitled to keep their record confidential is provided on the Confidential Records Request form.

For more information, call us at 561.355.2866.


Can I rent my home and keep my homestead exemption?

If your home is rented on January 1, you will lose the homestead exemption for that year.

Florida law allows the following:

  • Rental for 30 days or less per calendar year.
  • Rental for more than 30 days and less than six months. If you rent again the following year for more than 30 days, you will lose your homestead exemption for that tax year.
  • Rental for more than six months constitutes abandonment of a homestead exemption.

This statute does not apply to a member of the Armed Forces of the United States.

Property owners are required to notify the Property Appraiser’s Office when their property no longer qualifies for exemption. Failure to do so could result in a Homestead Tax Lien with substantial penalty and interest.

Florida Statute 196.061


What would cause me to lose my homestead exemption?

The top five ways to lose your homestead exemption are:

  • Rental – There are restrictions on how/when a homesteaded property may be rented and maintain the exemption.
  • Renewal receipt card returned – Every year, the Property Appraiser’s Office mails homestead exemption receipts to each qualifying property owner. If that card is returned to our office, it triggers an investigation.
  • Buying or selling – If you buy a new home, you will need to file for a homestead exemption or port your homestead savings to your new property.
  • Deed changes – Transferring the deed to an heir or changing the ownership listed on a deed could cause the removal of a homestead exemption.
  • Claiming homestead elsewhere – A homesteaded property must be your primary residence. If you claim a residency-based tax benefit on another property, you could not only lose your exemption, you could be subject to a tax lien with substantial penalty and interest.

How do I report homestead fraud?

Anyone may use our online form to report homestead fraud»

Homestead exemption fraud is a serious issue that affects every taxpayer. Homestead exemption was created as a benefit for homeowners who live in Florida and make it their permanent and legal residence. When someone is receiving an exemption to which he or she is not entitled, law-abiding property owners must make up the difference in lost tax revenue by paying higher taxes.

When a property owner files a false application or is no longer entitled to a homestead exemption, they are in violation of the law.

Homestead fraud could be perpetrated by those who:

  • Rent their property
  • Receive a residency-based benefit based on another property, either in Florida or another state
  • Do not notify the Property Appraiser’s Office if the owner is deceased so that the benefit can be removed

Please note that the status of a property on January 1 each year is used to determine the property’s value and exemption status for the entire year. That means if a property owner has homestead exemption and sells their property, their exemption may remain on the property for the entire calendar year, and will be removed as of January 1 of the next year. Although there will still be an exemption on the property after the sale, it is not the new owner’s exemption.

How do I request that parcels be combined or split?

The Property Appraiser's Office provides a service for property owners who wish to combine multiple parcels into one or split one parcel into multiple properties.

Eligibility and Instructions:

Provided the properties meet the requirements of the policies and procedures set by our office, property owners may fill out the appropriate portion of the form and provide our office with the reason for the request, all property control numbers (PCNs) affected, and owner/agent contact information.

Our office works within the tax roll calendar. Once our office receives your request, the tax roll calendar will determine if your request can be completed for the current tax roll year or processed for the following year.

Please send the completed forms to:
Palm Beach County Property Appraiser
Attn: GIS/Mapping
301 North Olive Avenue 5th Floor
West Palm Beach, FL 33401

Or email to: MyMap@pbcpao.gov

How do I find surveys of properties?

For properties located within city limits, contact the city’s Planning, Zoning, and Building Department (contact list here). For properties in unincorporated Palm Beach County, contact the Palm Beach County Planning, Zoning, and Building Department at 561.233.5000.


How do I find building plans?

For properties located within city limits, contact the city’s Permit Department. We maintain a list of municipal permit departments here. For properties in unincorporated Palm Beach County, contact the Palm Beach County Permit Center.


How do I find condominium declarations and documents?

How do I pay my property tax bill?

Contact the Palm Beach County Tax Collector’s Office at 561.355.2264.

How is residential property valued?

Residential property is assessed based on a value derived from our CAMA (computer-assisted mass appraisal) system. The CAMA system incorporates construction costs and depreciation factors that are calibrated to local market conditions and market-derived land rates utilizing sales from the market area. CAMA takes into consideration the parcel’s site size as well as the improvements.


Why doesn’t my Total Square Feet equal my Acres?

On a property detail page, you may notice that the Total Square Feet is different than the Acres noted. The Total Square Feet is the total square footage of the improvements (buildings) on the property. The Acres are the total acres of land on which the buildings sit.


Is a mobile home real property? How do I register my mobile home as real property?

Sometimes, mobile homes can be assessed and taxed as real property, similar to a single family home. To do this, the owner of a mobile home must permanently affix the mobile home to land they own. More information from our Residential Department»

What is tangible personal property?

Furniture (including rental unit furniture), trade fixtures, computers, phones, appliances, restaurant equipment, manufacturing equipment, medical equipment, signs, leasehold improvements that are easily removed with no damage to the asset or the building (and are not assessed as real property), Class 94 motor vehicles that are classified as “tools,” and supplies not used in manufacturing or are not part of goods sold are tangible personal property.

Inventory held for resale, licensed motor vehicles and household goods for personal use are not taxable in Florida as tangible personal property and do not need to be reported. If you have no tangible personal property, you do not need to file a Tangible Personal Property Tax Return.


What if I’ve purchased a business that includes the fixed assets?

In the State of Florida, the tax lien is on the assets and not the business. If you purchase an existing business, please contact our office. We will provide you with the account number and update our records. We may also be able to provide you with some assistance as to what asset-types were reported in the past. You may also be able to E file your tangible tax return.

Please note that the first year you file, the original cost to be reported is the original purchase price of the assets when new as reported to our office by the prior owner. We have that information in our database. The price you paid for any business asset is your “taxpayer opinion of market value,” which you may report in the appropriate column of the DR-405 form.


Are there exemptions available for tangible personal property?

Every business that timely files a Tangible Personal Property Tax Return is entitled to an exemption of up to $25,000 from the taxable value of their assets. Once a business has filed a DR-405 form with a value under $25,000, they are exempt from tangible taxes and will automatically receive the exemption each year, without filing, until they add assets that increase their value to over $25,000.

In order to receive this exemption, a business must file an initial DR-405 form. Failure to file a timely DR-405 may result in loss of this exemption, as well as late filing penalties.

Renewable energy devices installed after January 1, 2018 on a commercial building will received an 80% exemption. Renewable energy devices installed on residential properties are exempt from ad valorem taxes.

Certain nonprofits, homes for the aged, low-income housing and other business are eligible for a partial or complete exemption from ad valorem taxes. Other exemptions (e.g. widow and widower, civilian disability) are also available so long as they have not been claimed on real property. Please contact our office for more information.


Can I get an extension on filing my DR-405 Tangible Personal Property Return?

A filing extension must be requested in time for our office to process it before the filing deadline of April 1. Therefore, all requests must be made before 5 p.m. on the last working day of March. You may request an extension on our website by doing a tangible search on your account from our home page. In the “Return Filing” section, click the “Request Filing Extension” link, complete the information, and submit. You will receive an email confirmation you may attach to your DR-405 form.


Are there penalties for late filing or failing to file a Tangible Personal Property Return?

Late filed returns are subject to penalties of 5% per month up to five months or 25%.

Non-filers are subject to a 25% penalty of the assessed value.

There is also a 15% penalty for any omitted assets. We make visits to all businesses in commercial locations annually from October to February and do check building permits. Be sure to report all assets on the DR-405 form. Please contact our office if you have any questions about what you need to report.


How do I know what my tangible personal property tax bill would be?

Tangible personal property is subject to ad valorem taxes, or taxes that are based on a percentage of value. The millage or tax rate for tangible personal property is the same as that of real property at the location of the tangible assets.

If you are starting a new business, you can estimate the tax rate by finding the rate for the real property where your business is located. Search for the property. At the bottom of the property detail page, you’ll see a “Property Tax Detail” button. At the top of the box, you’ll see the overall millage for the real property, and you can use that rate to estimate the tangible personal property tax bill.

Please note that, unlike real property, tangible personal property is not subject to non ad valorem taxes.


How is my mobile home taxed?

Mobile homes are taxed as tangible personal property only if:

  • they have not been converted to real property through a Declaration of Mobile Home as Real Property form
  • or they have not been registered with the DHSMV/Tax Collector with an annual license tax

Mobile homes that are not real property and not registered are subject to tangible personal property ad valorem taxes and are not eligible to receive the $25,000 exemption. Please contact the Tax Collector at 561-355-2264 to register a mobile home or to verify if it is registered.

More information on Mobile Homes [Residential Department Page]


Does tangible personal property taxation apply to leased assets?

If you lease or rent business assets to another person or entity, those assets are taxable to you as tangible personal property. If those assets are in locations throughout the County where you do not normally transact business (have an office and employees), you are entitled to only one $25,000 exemption for all those assets in Palm Beach County.

You may pass that cost to your customers, but you are responsible for payment. If you are a nonprofit that leases equipment such as a copier, unlike sales tax, that equipment is still subject to ad valorem tangible personal property tax. You are not the owner and you will not receive the tax bill; however, the lessee may pass that cost on to you.

Please note that there are two main types of leases: capital and operational. Operational leases are the same as renting the equipment – you pay monthly for the term of the lease and then return the item or pay market value for it. Capital leases typically have a one-dollar or fixed buyout amount and are not treated as leases for tangible personal property taxes. They are actually financial agreements and the lessor is responsible for the tangible personal property taxes.


How can I find information on my tangible personal property account?

You can find information on all tangible accounts in Palm Beach County on our website.

On the home page search bar, choose the “tangible personal property” tab. If you know the 6-digit tangible account number, enter it and hit the “Search” button. If you do not know the account number, you can search by business name (dba) or physical location address. This will display all of the non-confidential information on an account, including the assessed value and taxes. It will also provide the tangible personal property account number, which should be referenced in all correspondence to our office.


How do I change the address for a tangible personal property account?

If you need to change your mailing address or if your business moves, you may make the request through our home page.

On the home page search bar, choose the “tangible personal property” tab. If you know the 6-digit tangible account number, enter it and hit the “Search” button. If you do not know the account number, you can search by business name (dba) or physical location address.

In the “Tangible Property Information” section at the top, click the “Change of Address” button on the right side. Answer the questions, provide the appropriate information, request a PIN, enter it, and submit. You will receive an email receipt when we receive it and another when we process the request.

There is no need to print and complete paper forms and mail them to our office.


I am a business owner in Palm Beach County. How do I file a Tangible Personal Property Tax Return?

All businesses are required to file a Tangible Personal Property Tax Return (Form DR 405) annually by April 1 (Florida Statutes 193.062), unless the value of your tangible personal property last year was under $25,000 and you received notice from our office that your requirement to file has been waived. For existing accounts that have filed a Tangible Personal Property Tax Return in the past, E filing is the best way for business owners in Palm Beach County to file. It’s timely, secure and efficient. 

More about tangible E filing»


How do you value tangible personal property?

When a business sends in a Tangible Personal Property Tax Return to our office, we enter information on all assets reported into our system: year acquired, condition, original cost. This produces a value for each asset, the total of which is the business’s assessment for that tax year. If no return is filed, Florida statute requires that our office make an estimate based on similar businesses in the County.