Taxes in Delray Beach
Florida's lack of a state income tax applies in Delray Beach exactly as it does statewide, but property taxes are set locally through Palm Beach County's millage system, and Delray's downtown CRA district layers additional assessments on top of the base county and city rates.
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Learn moreNo State Income Tax, and No Municipal Income Tax
Florida has no state individual income tax, and Delray Beach levies none either -- this applies to wages, retirement income, and investment income alike, exactly as it does anywhere else in the state.
Palm Beach County's Millage and Effective Rate
Palm Beach County's 2025 total millage runs about 18.72 mills, with an average effective property-tax rate of roughly 1.02% of assessed value across the county, per tax-rates.org. Because the county has 39 municipalities each setting their own local millage on top of the county and school-district rates, the combined effective rate varies meaningfully by city -- from about 1.5% in the Town of Palm Beach up to over 2.2% in some municipalities like Riviera Beach, per one guide. A Delray Beach-specific effective rate was not confirmed to the same precision in this research pass; use the Palm Beach County Property Appraiser's online lookup for a specific parcel's actual combined rate.
Downtown CRA/TIF Add-On
Properties within Delray Beach's Community Redevelopment Agency (CRA) district -- covering the downtown/Atlantic Avenue core -- carry an additional Tax Increment Financing (TIF) millage that funds redevelopment projects, on top of standard county, city, and school-district millage. This is a real, disclosed add-on for downtown-area buyers rather than a citywide charge.
Homestead Exemption and Save Our Homes
The 2026 homestead exemption can reduce a primary residence's taxable assessed value by up to $51,411, with the Save Our Homes cap limiting annual assessed-value increases to 3% (or CPI, if lower) once homesteaded, and portability of up to $500,000 in accumulated savings when moving to a new Florida homestead. A separate, not-yet-enacted proposal (Amendment 3, on the November 2026 statewide ballot) would raise the non-school homestead exemption to $150,000 in 2027 and $250,000 in 2028 if voters approve it -- treat this as a pending proposal, not current law.
Non-Ad-Valorem Assessments
One source citing a combined Boca Raton/Delray Beach example puts a typical non-ad-valorem assessment total around $410.50/year, made up of items like Lake Worth Drainage District fees and Solid Waste Authority of Palm Beach County charges -- but that specific figure blended in a Boca Raton-specific fire-service line item, so it should not be read as a precise, Delray-specific total. Confirm actual non-ad-valorem line items for a specific parcel through the county property appraiser.
Key takeaways
- Florida has no state income tax and Delray Beach levies no municipal income tax -- applies to wages, retirement income, and investment income alike.
- Palm Beach County's 2025 total millage runs about 18.72 mills with a roughly 1.02% average effective rate countywide, but the combined effective rate varies by municipality (roughly 1.5%-2.2%+) -- a Delray-specific figure wasn't independently confirmed in this pass; check the Property Appraiser's site for a specific parcel.
- Delray Beach's downtown CRA district carries an additional TIF millage funding redevelopment, on top of standard county/city/school rates -- a real add-on for downtown buyers specifically.
- The 2026 homestead exemption cuts taxable assessed value by up to $51,411 with a 3%-or-CPI Save Our Homes cap and up to $500,000 in portability; a pending November 2026 ballot measure (Amendment 3) would raise the non-school exemption further starting 2027 if passed.
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