How to File for Homestead Exemption in Palm Beach County (and What Amendment 3 Changes)

Palm Beach County Homestead Guide | Updated November 2026 for Amendment 3

I've been helping buyers and sellers in Palm Beach County since 1989, and I can't remember a property tax change that mattered more for people planning a move. Most of the questions I'm getting right now come down to two things: "How do I actually file?" and "Will I make the cutoff?" This page answers both, step by step, so you know exactly what to do and when.

What is the Florida homestead exemption?

Homestead exemption lowers the taxable value of the home you own and live in as your permanent residence. It also unlocks the Save Our Homes cap, which limits how much your home's assessed value can rise each year to 3% or the change in the Consumer Price Index, whichever is lower. Over time, that cap often matters as much as the exemption.

To qualify in Palm Beach County, these must all be true on January 1 of the year you apply:

• You hold title to the property.
• The home is your permanent residence.
• You are a permanent Florida resident.
• You aren't receiving a residency-based tax benefit anywhere else, such as New York's STAR or Enhanced STAR, or a primary-residence abatement or rollback in another state.

That last point catches a lot of people coming from New York, New Jersey and other states. If you still have a primary-residence benefit back home, deal with it before you file here.

What does Amendment 3 change?

Amendment 3 passed with about 62% of the vote, which cleared the 60% Florida requires for constitutional amendments. Here's what changes and what stays the same.

A few points to keep in mind:

• 2026 tax bills don't change. The new amounts first show up on the proposed tax (TRIM) notices mailed in August 2027.
• Your bill doesn't go to zero. School taxes, local millage rates and non-ad valorem charges still apply, so actual savings depend on where you live.
• Second homes don't qualify for the larger exemption. Only a primary residence can be homesteaded. Second homes and rentals do get the lower 5% assessment cap.
• Details are still being finalized. The state is expected to pass implementing legislation before January 1, 2027, and the Property Appraiser has said there may be more guidance on how residency is documented. I'll keep this page updated as that comes out.

Already own a home here? My guide on what Amendment 3 means for home values covers the homeowner side.

The December 31, 2026 residency date, explained

This is the part that's sending buyers my way. Amendment 3 splits new homesteaders into two groups:

The amendment ties this to Florida residency, so it's not a closing deadline on paper. In practice, though, the cleanest way to be ready is to close on your Palm Beach County home by December 31, 2026, move in, and start building your paper trail right away. If you own the home and live in it on January 1, 2027, you can file for the 2027 tax year by March 1, 2027.

The residency provisions are still subject to federal constitutional review and could change with legislation or court rulings. Talk with your tax advisor or a Florida real estate attorney about your specific situation. My guide on how to establish Florida residency when relocating covers the residency steps in more detail.

Your homestead timeline at a glance

1. Now through mid-December 2026Pick your home, write and negotiate the offer, and schedule a closing date before year-end. Leave room for inspections, insurance and lender timelines.
2. By December 31, 2026Close, move in, and start the residency steps: Florida driver's license, vehicle registration, voter registration, and a Declaration of Domicile if your advisor recommends one.
3. January 1, 2027Florida sets homestead eligibility on January 1. You need to own the home and live in it as your permanent residence on this date.
4. March 1, 2027Deadline to file your homestead application with the Palm Beach County Property Appraiser for the 2027 tax year.
5. August 2027Your TRIM notice arrives showing your proposed 2027 taxes with the exemption applied.
6. Late December 2027Your exemption renews automatically, and the Property Appraiser mails a receipt card at the end of each December.

How to file for homestead in Palm Beach County: step by step

1. Close on the home and move in

   The home has to be titled to you and be your permanent residence on January 1 of the year you're applying for. If the property is held in a trust, you'll provide a Certificate of Trust rather than the full trust agreement.

2. Update your documents to your new Palm Beach County address

   Get your Florida driver's license (or a Florida ID if you don't drive), register your vehicles in Florida, and register to vote at your new address. Your documents should show the address of the home you're homesteading. A recorded Declaration of Domicile is another option for proving residency.

3. Clear any primary-residence benefits in your previous state

   If you get STAR, an abatement or a homestead-type exemption anywhere else, take care of it. Claiming a residency-based benefit somewhere else can cost you the Florida exemption.

4. Gather what the application asks for

   For every owner applying, plus their spouse, have these ready:

   • Social Security number
   • Valid Florida driver's license or Florida ID
   • Permanent resident card, if not a U.S. citizen
   • One of: Florida vehicle registration
   • Or: Florida voter registration (address must match the home)
   • Or: a recorded Declaration of Domicile
   • Or: your federal tax return
   • Or: utility bills for the property

5. File with the Palm Beach County Property Appraiser

   You have three ways to file:

   • Online: E-file at pbcpao.gov. You'll request a PIN and then log in to the online filing system.
   • In person: Visit one of the Property Appraiser's five service centers. For North County, that's the North County Service Center at 3188 PGA Boulevard, 2nd Floor, Palm Beach Gardens. The main office is at 301 N. Olive Avenue, West Palm Beach.
   • By mail: Fill out the application (Form DR-501), print it, and mail it to the Property Appraiser's office.

6. File by March 1 and keep your receipt

   Missing March 1 can mean losing the exemption for that whole year, so don't plan on filing late. File as soon as you're eligible in January. Once you're approved, the exemption renews on its own every year as long as you still qualify.

Questions about your application? The Property Appraiser's exemption team is at 561-355-2866 or myexemption@pbcpao.gov. The office also has an Amendment 3 homestead calculator on its website.

Moving within Florida? Don't forget portability

Homestead doesn't follow you to a new house automatically. If you sell your Florida homestead and buy another one, you have to file a new homestead application for the new home. You can usually also apply to bring your Save Our Homes savings with you, which is called portability. For move-up buyers in Palm Beach Gardens, Jupiter and the rest of the county, that can make a big difference. My homestead portability guide explains how it works.

What Amendment 3 means if you're selling

Buyers who want to beat the year-end date are motivated, and many of them are coming from out of state, ready to act and able to close quickly. If you've been thinking about selling, this year's November and December may be more active than usual. A well-priced home that's ready to show can catch those buyers while they're deciding. The first 10 days on the market are when buyers and agents form their opinion of a home, so preparation matters. Curious what your home could sell for? Get your home value here.

Frequently asked questions

This page is general information, not tax or legal advice. Amendment 3 implementation details may change as the Florida Legislature and the Palm Beach County Property Appraiser issue guidance. Please confirm your situation with a tax advisor or Florida real estate attorney and with the Palm Beach County Property Appraiser.

Published: November 12, 2026