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Boca Raton

How are property taxes different in the City of Boca Raton vs. unincorporated West Boca?

Short answer

Inside the City of Boca Raton you pay the City's millage (3.6476 operating plus 0.0173 debt service for tax year 2025) and a separate City fire assessment fee, while unincorporated West Boca owners pay no City millage but do pay Palm Beach County's Fire/Rescue levy (3.4581 mills) and county library levy (0.5491 mills). Both areas share the school, countywide and other special-district levies, so which bill is lower depends on the home's taxable value, exemptions and non-ad valorem charges.

What is on a City of Boca Raton tax bill?

The Palm Beach County Tax Collector issues one combined bill. The City's August 2026 brochure says that for City of Boca Raton residents it includes eight taxing authorities, among them the School Board, Palm Beach County, the City, the Health Care District, the Greater Boca Raton Beach & Park District, the South Florida Water Management District and the Florida Inland Navigation District.

The Property Appraiser's TRIM page lists the City's tax year 2025 final rates as 3.6476 mills operating and 0.0173 debt service, with 3.6476 and 0.0163 proposed for tax year 2026. The City also charges a non-ad valorem fire assessment fee; its 2026 brochure chart shows the City's proposed fee at $224.[1][2]

What changes in unincorporated West Boca?

Unincorporated parcels do not pay City millage. Instead, Palm Beach County Fire Rescue serves all unincorporated areas, and the City's August 2026 brochure notes that unincorporated residents pay a Fire Rescue MSTU based on value; its example is $1,556.15 a year on $450,000 of taxable value. The Fire/Rescue rate was 3.4581 mills for tax year 2025 and is proposed unchanged for 2026.

The Palm Beach County Library System serves unincorporated areas and a list of participating municipalities, and its card page accepts a county tax bill "with library tax included" as proof of address. Boca Raton is not on that list. The county Library rate was 0.5491 mills for tax year 2025, proposed unchanged for 2026.[1][2][3][4]

What do both areas pay?

Both pay the countywide levies, such as Palm Beach County (4.5000 mills operating for tax year 2025) and the Health Care District (0.6561), plus the School Board levies. Properties east of the Turnpike and south of Clint Moore Road, including all of the city, also pay the Beach & Park District (1.0800 mills for tax year 2025).[2][5]

How do I compare a specific home?

Confirm whether the address is in the city with the City's Residency Map, then read the property's TRIM notice or tax bill for the exact list of taxing authorities and non-ad valorem assessments. A Florida CPA can help you estimate your own taxes before you buy.[6]

Key takeaways

  • City of Boca Raton owners pay City millage (3.6476 operating plus 0.0173 debt for tax year 2025) and a separate fire assessment fee.
  • Unincorporated owners pay no City millage but pay the county Fire/Rescue (3.4581) and Library (0.5491) levies for tax year 2025.
  • School, countywide and Beach & Park District levies can apply on both sides of the city line.
  • Compare actual TRIM notices rather than assuming one side is cheaper.

Sources

  1. [1]City of Boca Raton — Property Taxes Explained, August 2026 (PDF)
  2. [2]Palm Beach County Property Appraiser — Tax Rates and Contact Info (TRIM)
  3. [3]Palm Beach County Fire Rescue — Area Served
  4. [4]Palm Beach County Library System — Get a Library Card
  5. [5]Greater Boca Raton Beach & Park District — Who We Are
  6. [6]City of Boca Raton — Determine Your Residency

Reviewed October 11, 2026. General real-estate information for Florida, not legal, tax, lending or insurance advice. Laws, rates and deadlines change — confirm property-specific facts with the agency cited, a Florida real-estate attorney, CPA or licensed insurance agent.

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Rules like these play out differently address by address. Tell us the property and what you are deciding. The Basaran Group · Anthony Basaran, P.A. · LoKation Real Estate.

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