- Granny Flats and Construction Information
GARY R. NIKOLITS, CFA
PALM BEACH COUNTY PROPERTY APPRAISER
HOMESTEAD REDUCED ASSESSMENT FOR ELDERLY HOUSING
"GRANNY FLATS" PROPERTY TAX BENEFIT
(DEADLINE TO FILE - MARCH 1 st)
FILING INFORMATION
QUALIFICATIONS
- Your residence must have a qualified Homestead Exemption.
- The property owner's natural or adoptive parent or grandparent, age 62 or older, must make the home their primary place of residence and have no other residency-based benefit in Florida or any other state.
- Construction or reconstruction for use by a qualified parent or grandparent must have commenced after January 7, 2003 and been completed prior to January 1 of the initial application year.
In order to qualify:
- You must complete the Application For Assessment Reduction For Living Quarters Of Parents Or Grandparents (available at any Property Appraiser's office or online at www.pbcgov.com/papa )
- You must provide documentation of construction as specified on the application.
- Your parent or grandparent must provide evidence of their permanent residency at your home.
- You must file your complete application with the Property Appraiser NO LATER THAN MARCH 1st.
The amount of the exemption is based on the increase in assessed value resulting from the construction or reconstruction of the property, but will not exceed twenty percent (20%) of the total assessed value of the property as improved.
Should the parent or grandparent no longer reside on the property or no longer remain a permanent resident, the previously excluded just (market) value will be added back to the assessed value of the property.
- Applications are required to be renewed annually and are available online at www.pbcgov.com/papa or at any of the following offices of the Property Appraiser:
Downtown Service Center
Palm Beach County Governmental Center
1st Floor, 301 North Olive Avenue
West Palm Beach
North County Service Center
3188 PGA Blvd.
Palm Beach Gardens
South County Service Center
501 S. Congress Ave., Room 150
Delray Beach
Mid-Western Communities Service Center
200 Civic Center Way, Suite 200
Royal Palm Beach
West County Service Center
2976 State Road 15
Belle Glade
Questions regarding the residency qualification should be directed to the exemption service department at (561)355-2866.
Questions regarding the construction or reconstruction valuation should be directed to the residential valuation department at (561) 355-1777.
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