City of Delray Beach, FL
Home MenuUNDERSTANDING YOUR PROPERTY TAXES
Where Your Property Taxes Go
When you pay your property tax bill, the money does not all go to the City of Delray Beach. Instead, your payment is divided among several independent taxing authorities, each responsible for providing different public services throughout our community.
These agencies use property tax revenue to fund services such as:
- Police & fire protection
- Parks & recreation
- Public schools
- Libraries
- Roads & transportation
- Courts & public safety
- Water management & environmental protection
- Children's services programs
How Much of Your Tax Bill Goes to the City?
Only a portion of your annual property tax bill is used to fund City of Delray Beach services.
The City's share helps pay for essential local services, including:
- Police protection
- Fire Rescue
- Parks and recreation
- Street maintenance
- Planning and zoning
- Code enforcement
- Public facilities
- Neighborhood improvements
- General City operations
The remainder of your property tax payment is distributed to other taxing authorities that provide countywide and regional services.
How Each Dollar Is Used by the City
Who Else Receives Property Tax Revenue?
Palm Beach County - Provides countywide services such as courts, public health, road maintenance, parks, & emergency management.
The School District of Palm Beach County - Supports public education, including teachers, classrooms, student programs, transportation, & school operations.
South Florida Water Management District - Funds water resource management, flood protection, water quality initiatives, & environmental restoration projects.
Children's Services Council of Palm Beach County - Supports programs that promote the health, safety, education, & well-being of children & families.
Other Special Taxing Districts - Some properties may be located within special districts, such as the Downtown Development Authority (DDA), that provide targeted services & improvements within designated areas.
*Each taxing authority establishes its own budget and tax rate independently of the City.
In 2024, the total property tax contribution by homeowners was $324.5 million, distributed as follows:
How Are Ad Valorem Taxes Distributed?
Ad valorem property taxes are based on the taxable value of your property.
Here's how the process works:
Step 1: Property Value
The Palm Beach County Property Appraiser determines the assessed value of your property.
Step 2: Exemptions
Eligible exemptions, such as the Florida Homestead Exemption, are applied to determine your taxable value.
Step 3: Millage Rates
Each taxing authority—including the City of Delray Beach, Palm Beach County, the School District, DDA, CRA, and other applicable agencies—adopts its own millage rate during the annual budget process.
Step 4: Tax Calculation
Your taxable value is multiplied by each taxing authority's millage rate to determine the amount owed to that agency.
Step 5: Distribution
After property taxes are collected by the Palm Beach County Tax Collector, the revenue is distributed to each taxing authority based on its adopted millage rate.
This process ensures that every taxing authority receives only the revenue associated with its adopted tax rate to fund the public services it provides.
Did You Know?
The amount received by the City varies each year based on the millage rates adopted by all taxing authorities. Your annual Truth in Millage (TRIM) Notice identifies each taxing authority and the amount of property tax allocated to it.
Your annual Truth in Millage (TRIM) Notice, mailed each August by the Palm Beach County Property Appraiser, lists:
- Your property's assessed & taxable value
- Any exemptions applied
- Each taxing authority serving your property
- The proposed millage rate for each authority
- The estimated amount of taxes that would be paid
- to each authority
- Dates & times of public budget hearings where residents may provide input