Rate Breakdown

Property taxes in Leon County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Leon County

Leon County property taxes are based on the “taxable value” of each parcel, which is derived from the county’s assessed value. The Leon County Property Appraiser conducts an annual assessment, usually in March, to determine the market value of a property. This assessed value is then multiplied by the assessment ratio (100 % for residential, 70 % for non‑residential) to arrive at the taxable value.

Once the taxable value is set, the County Treasurer applies the applicable millage rate. A mill represents one‑tenth of a percent (0.001). Leon County’s total millage = County General Millage + School District Millage + Special District Millage (e.g., fire, library, road funding). For 2024, the combined rate is approximately 13.5 mills (or 1.35 %). The tax bill is calculated as:

Tax Due = Taxable Value × Millage Rate ÷ 1,000

Because millages can change each year, the estimator tool updates automatically with the latest rates from the Leon County Tax Collector.

Available Exemptions

Florida offers several exemptions that can significantly reduce your taxable value. In Leon County you may qualify for one or more of the following:

• Homestead Exemption: Up to $50,000 off the assessed value for primary residences. The first $25,000 applies to all taxing authorities; the second $25,000 applies only to non‑school levies.
• Senior Citizen Exemption: Additional $5,000 for homeowners age 65 or older who meet income limits (≤ $31,000 adjusted gross income).
• Disability Exemption: $5,000 reduction for residents with qualifying physical or mental disabilities, subject to income criteria.
• Veteran Exemptions:
  • 100% exemption for disabled veterans with a service‑connected disability of 100%.
  • 50% exemption for veterans with a 50%–99% disability rating.
  • Additional $5,000 exemption for surviving spouses of veterans who died from service‑connected causes.

All exemptions must be applied for through the Leon County Property Appraiser’s office, typically by March 31 each year. Late applications may be granted retroactively, but only if you can demonstrate a qualifying loss of eligibility.

Payment Schedule & Deadlines

Leon County property taxes are due in two installments:

• First Installment: Due November 1 – December 31. The amount is half of the total tax bill, rounded to the nearest cent.
• Second Installment: Due March 1 – April 30. If the first installment is paid early, interest is not earned, but the full balance must be settled by the second deadline.

Payments can be made online via the Leon County Tax Collector’s portal, by mail, at a local service center, or through participating banks. Early payment discounts are not offered, but any unpaid balance after April 30 accrues a statutory **late‑payment penalty** of 1.5% per month (up to 18%). In addition, a **tax certificate of delinquency** may be issued, potentially leading to a tax lien or foreclosure.

Appealing Your Assessment

If you believe your assessed value is too high, Leon County provides a structured appeals process:

• Step 1 – Review Your Notice: The appraisal notice is mailed by the end of April. Verify the property description, land size, and improvements.
• Step 2 – File a Petition: Submit a written petition to the Leon County Value Adjustment Board (VAB) by **May 31**. Include supporting evidence such as recent sales of comparable properties, independent appraisals, or photographs of property condition.
• Step 3 – Attend a Hearing: The VAB will schedule a hearing, typically within 30 days of receipt. You may present testimony and evidence; a VAB member will render a decision.
• Step 4 – Further Review: If dissatisfied with the VAB decision, you may appeal to the **Leon County Circuit Court** within 30 days of the VAB ruling.

All petitions and supporting documents are filed at the Leon County Property Appraiser’s Office, 500 South Third Street, Tallahassee, FL 32301, or electronically through the county’s online portal. Prompt, well‑documented appeals often result in tax savings, so consider using the estimator’s “Compare Recent Sales” feature to strengthen your case.