In order for you to qualify for the following additional exemption, you must have a homestead exemption on your property.

Limited Income Senior Citizen Exemption for Persons 65 and Older

Palm Beach County senior citizens age 65 or older with household income below the limit set by the Florida Department of Revenue may qualify for an additional exemption.

Based on the prior year's income, the household income limit is $37,694 for the 2025 exemption. This does not include tax-exempt bond interest or non-taxable social security income. You will be asked to provide a copy of your Federal 1040 Tax Form or your Social Security 1099 Form.

The additional benefit for qualified seniors applies only to taxes levied by the following authorities. The county's senior exemption does not apply to other taxing authorities, such as the school district and other municipalities.

Palm Beach County - $25,000

Boynton Beach - $25,000 Loxahatchee Groves - $50,000
Delray Beach - $25,000 North Palm Beach - $25,000
Greenacres - $5,000 Palm Beach Gardens - $25,000
Haverhill - $50,000 Palm Springs - $25,000
Juno Beach - $50,000 Royal Palm Beach - $5,000
Jupiter - $50,000 South Palm Beach - $25,000
Jupiter Inlet Colony - $50,000 Tequesta - $25,000
Lake Park - $10,000 Wellington - $50,000
Lake Worth Beach - $25,000 West Palm Beach - $25,000
Lantana - $25,000

To apply, submit a completed DR-501SC form and associated documentation by March 1.

Florida exemption law, FS 196.075

Super Senior Citizen Exemption

The cities of Boynton Beach and Delray Beach offer even more of a tax exemption for those who meet the qualifications of the limited income senior citizen exemption and who have:

  • Maintained the ownership and have been a permanent residence of the property for at least 25 years.
  • A property with a market value of less than $250,000 at the time of application.