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Delinquent Property Tax

Delinquent Real Estate Taxes

Delinquent Real Estate Property Taxes are not payable online. Property taxes become delinquent on April 1, at which time 3% interest plus advertising charges are applied to the total amount due. Failure to receive a tax bill does not relieve anyone from paying taxes or additional interest and fees per Florida Statute 197.122.

Property taxes delinquent on June 1 will be included in the annual tax certificate sale, held by the Tax Collector's office per Florida Statute 197.432. A list of all unpaid parcels is advertised for three consecutive weeks prior to the tax certificate sale date. Delinquent listings are advertised and published in the Palm Beach Daily Business Review in May.

Once a tax certificate is sold for delinquent property taxes, an additional $6.25 (collection fee) will be applied to each tax certificate issued. Read more about the Tax Certificate Sale.

Delinquent Real Estate Tax Payment Conditions

  • Delinquent real estate property taxes cannot be paid online or by credit card.
  • Delinquent payments must be received by our office by 5 p.m. on the last business day of the month.
  • Payment must be in certified funds drawn on a U.S. bank in cash, cashier's/certified check, money order or wire transfer.
  • Make payable to: Tax Collector, Palm Beach County.

Delinquent Tax Payment Options

By Mail

Detach the payment stub and return with   payment.  DO NOT TAPE, FOLD, STAPLE, PAPER CLIP OR WRITE ON PAYMENT STUB.  Write your 17-digit Property Control or 6-digit Account Number on payment.  

Send payment(s) to:

Regular Mail:
Constitutional Tax Collector, Palm Beach County
P. O. Box 3353
West Palm Beach, FL 33402-3353

Overnight/Express Mail:
Constitutional Tax Collector, Palm Beach County
ATTN: Delinquent Property Tax
301 North Olive Avenue, 3rd Floor
West Palm Beach, FL 33401

Wire Transfer

Wire transfers are accepted for payment of current and delinquent taxes. Email Wires@pbctax.com for wire transfer instructions. Bank confirmation serves as receipt.

In Person

Visit one of our convenient Service Centers

 

Questions?   Call us at 561-355-2264 or contact our Client Advocate. 

 

Delinquent Tangible Personal Property Taxes

View the Notice from Clerk & Comptroller, Motion to Limit Service of Pleadings, Petition for Validation of Tax Warrants, Exhibit A, Order Special Set Hearing for August 29, 2017 and Order Special Set Hearing for September 25, 2017.

Tax liability follows the property, not the owner. If the ownership of the Tangible Personal Property has been transferred and the warrant is issued in the name of the former owner, it is important to note that the "lien" attaches to the tangible property. If taxes remain unpaid, this lien survives the sale or transfer of the property. Therefore, it is very important to verify that tangible taxes are paid prior to the purchase of a business, mobile home or rental property.

Tangible Personal Property Taxes become delinquent on April 1, at which time 1.5% monthly interest charge is added to the total amount due. Within 45 days after delinquency, the property is advertised in a local newspaper, and advertising costs are added to the total. A list of all unpaid tangible personal property taxes will be advertised and published once during May in the Palm Beach Daily Business Review.

Tax warrants are issued June 1 on all unpaid tangible personal property taxes. Within 30 days, the Constitutional Tax Collector must file a petition with the Clerk and Comptroller for an order directing levy and seizure of the property. If the Clerk and Comptroller finds the taxes that appear on the tax roll are unpaid, the court shall issue its order directing the tax collector or his or her deputy to levy upon and seize so much of the tangible personal property of the taxpayers listed in the petition as is necessary to satisfy the unpaid taxes, costs, interest, attorney's fees and other charges.

 

 

 

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301 North Olive Avenue, P O Box 3715, West Palm Beach, FL 33402   |    561-355-2264