Property Tax General Information  
General West Palm Beach Real Estate information  

Ad Valorem taxes and non-ad valorem  assessments are due on November 1st or as soon after as the tax roll is certified.

The ad valorem tax roll is certified to the Tax Collector by the Property Appraiser, who determines the assessed value of the property.  The Board of County Commissioners , School Board , City Commission, and other ad valorem taxing bodies set the millage rates for properties within their boundaries.

The non-ad valorem assessment roll is certified to the Tax Collector by local governing boards, e.g. the Solid Waste Authority and water control districts.  Non-ad valorem levies are not based on value or millage rate.

The Tax Collector consolidates the rolls and mails the tax notices to the property owners.  

Sec. 197.122, Florida Statutes, specifies that all owners of property are charged with the duty of knowing the amount of taxes due and paying them before the delinquency date.  This means that failure to receive a tax bill will not relieve anyone from paying taxes or subsequent penalties, which are imposed on April 1st when taxes become delinquent.

Discounts for payment are allowed as follows:

• 4% in November - or within 30 days of when the notice is mailed, if it is not mailed before November 1
• 3% in December
• 2% in January
• 1% in February

The discount is determined by postmark of payment; the total amount is due in March.

Taxes and non-ad valorem assessments become delinquent April 1, at which time 3% interest and advertising costs are added.

The amount due on delinquent payment is determined by date received, not by postmark.