Frequently Asked Questions

What is homestead exemption?

Every person who owns and resides on real property in Florida on January 1 and makes the property his or her permanent residence is eligible to receive a homestead exemption, up to $50,000. The first $25,000 applies to all property taxes, including school district taxes. The additional exemption, up to $25,000, applies to the assessed value between $50,000 and $75,000 and only to non-school taxes. Last year, these combined exemptions saved taxpayers up to $802.

Another benefit of homestead exemption is the “Save Our Homes” (SOH) cap. After your initial year of qualifying, the SOH cap takes effect and limits annual increases in your assessed value to no more than 3% or the Cosumer Price Index, whichever is less. Over time with the SOH cap in place, you have the potential to build up a savings which is the accumlated difference between your market and assesed value. If you decide to move in the future and establish a new homestead, you may be eligible to transfer that savings. This is known as "Portability."

 

How do I apply for homestead exemption?

Our E-file system offers a convenient way to file; however, an application may also be downloaded from our Forms tab and submitted in the following ways:

  • Email: exemptions@leonpa.org 
  • Mail: Leon County Property Appraiser, P.O. Box 1750, Tallahassee, FL 32302-1750
  • Visit: 315 S. Calhoun Street, 3rd Floor, behind the Leon County Courthouse, Monday - Friday, 8:00 a.m. to 5:00 p.m.
  • Fax: (850) 606-6201

We offer additional filing times and locations during the month of February. Please contact our office or view the “Exemption Filing Opportunities” which may be found in the calendar section on the homepage of our website.

 

What information is needed to apply for homestead exemption?

To make application, the following is needed for all applicants:

  • Social Security Number
  • Florida driver license number or Florida ID number
  • Florida vehicle tag number and/or voter registration card

 

If I am married, is it necessary for both spouses to make an application?

Yes, both spouses must apply.

 

Is it necessary to apply for homestead exemption each year?

No, once you make application you will begin to receive an annual automatic renewal card. As long as you continue to own and occupy the residence, the homestead exemption will automatically renew each year.

 

I'm over 65; am I eligible for a senior citizen exemption?

The Leon County Commission and the City Commission have adopted ordinances providing an additional $25,000 homestead exemption for low-income homeowners. In order to qualify, you must be 65 or older as of January 1 and meet the total household adjusted gross income requirement provided by the Florida Department of Revenue. This exemption does not apply to the school millage rate and saved taxpayers approximately $323 last year.

You must file an application for this additional exemption. An application may be downloaded from our Forms tab and submitted in the following ways:

  • Email: exemptions@leonpa.org 
  • Mail: Leon County Property Appraiser, P.O. Box 1750, Tallahassee, FL 32302-1750
  • Visit: 315 S. Calhoun Street, 3rd Floor, behind the Leon County Courthouse, Monday - Friday, 8:00 a.m. to 5:00 p.m.
  • Fax: (850) 606-6201

There is an additional exemption available for low-income homeowners who meet the requirements above and have resided in their homes for 25 years or more.

 

Are there other exemptions?

Yes, there are other exemptions available for those who qualify. A list of these additional benefits along with their requirements may be found on the Exemptions tab. Additionally, a handout titled 'Eligibility and Discount Requirements' may be found on the Forms tab.

 

When is the deadline to file for exemptions?

March 1 is the annual filing deadline for ALL exemptions. If you missed the deadline, please contact our office.

 

If I move to another residence, are my exemptions automatically transferred to my new home?

No, exemptions are NOT automatically transferred. For you to receive any exemptions on your new home you must apply on or before March 1.

 

What is portability?

When you apply for a new homestead exemption, you may be entitled to transfer accumulated savings from your previous homestead. This must be done within two years of the abandonment of your previous homestead.

 

How do I apply for portability?

You may file for portability along with your homestead exemption application via our E-file system; however an application may also be downloaded from our Forms tab and submitted in the following ways:

  • Email: exemptions@leonpa.org 
  • Mail: Leon County Property Appraiser, P.O. Box 1750, Tallahassee, FL 32302-1750
  • Visit: 315 S. Calhoun Street, 3rd Floor, behind the Leon County Courthouse, Monday - Friday, 8:00 a.m. to 5:00 p.m.
  • Fax: (850) 606-6201

 


How do I obtain a copy of my deed?

All recorded documents are held with the Leon County Clerk of Court. For more information, call their Recording Division at (850) 606-4030 or search official records online via their website.

 

How do I prepare a new deed or make changes to an existing deed such as adding or removing a name?

For anyone interested in preparing a new deed or making changes to an existing one, we suggest that you contact an attorney, title company or other professional to seek advice. If not done properly, deed changes may have unintended consequences affecting property tax exemptions, etc.

 

When should I expect to receive my deed upon closing or when my mortgage is paid off?

Typically, you will receive your deed via mail within a few weeks after closing. If you cannot locate your deed, or recently paid off your mortgage and would like to obtain a copy, contact your closing agent or the Leon County Clerk of Court.

 

How do I change my mailing address?

All mailing address changes must be in writing, and requests may be submitted in the following ways:

  • Online: Go to our Address Change tab, select Real Estate or Tangible
  • Mail: Leon County Property Appraiser, P.O. Box 1750 Tallahassee, FL 32302-1750
  • Visit: 315 S. Calhoun Street, 3rd Floor, behind the Leon County Courthouse, Monday - Friday, 8:00 a.m. to 5:00 p.m.
  • Fax: (850) 606-6201

 


Why are my property taxes so much higher this year compared to when I purchased my house last year?

Tax shock! Anytime there is a change in ownership per F.S. 193.155, the assessed value of the property must be reset to the current market value in the year following the sale. This could lead to substantial changes in the tax amount. For example, the previous owner(s) may have qualified for property tax exemptions and assessment limitations; however, these benefits do not transfer upon the sale of the property and the property taxes may go up as a result.

 

How often are properties reassessed?

All properties are reassessed annually as of January 1.

 

How does the Property Appraiser arrive at the value of my real property?

The Property Appraiser considers cost, market and income information to determine the value of real property. We analyze income and expense information from income-producing properties. We review construction costs, particularly for properties that do not sell often like hospitals, schools, and malls. Residential properties are typically valued using the Market Approach (Sales). All this information is used in our Computer Assisted Mass Appraisal (CAMA) system which helps our highly-skilled residential and commercial appraisers value your property.

 

What if I have a question about the value of my property assessed by the Property Appraiser?

In most cases, a simple conversation with a member of our staff will clear up any questions or concerns. In addition, the Notice of Proposed Property Taxes is sent on or about the 3rd week in August and contains information pertaining to your property value and taxes. Taxpayers have 25 days to informally confer with our staff regarding the valuation. Following a discussion with our office, if you still have concerns, you have the right to appear before the Value Adjustment Board (VAB).

 

I just built a new house, when will it be assessed?

By law, buildings that are deemed “substantially complete” as of January 1 will be added to the tax roll for that year.

 

How can I get a property tax estimate?

To obtain a property tax estimate, you may contact our office and one of our appraisers will gladly provide an estimate in writing or, you may conduct a search for your property and select ‘Tax Estimator’ on the left-hand side of the results page.

 

Why was an appraiser at my house?

Our office is tasked with locating, identifying and appraising property in Leon County and ultimately producing a fair and equitable tax roll. This process begins with good data. Therefore, on any given day you may see our Field Appraisers in your neighborhood collecting information, measuring houses and updating photos. These field inspections provide the most current physical characteristics on each property which produces more accurate appraisals. In addition, section 193.023(2), Florida Statutes requires a physical inspection of each property in the county once every five years.

You can identify our Field Appraisers in the following ways:

1. Our field staff wear shirts engraved with the “Leon County Property Appraiser” logo.
2. Our field staff wear identification badges attached to a lanyard around their neck.
3. Our trucks are clearly marked as government vehicles with the Leon County logo on the side doors and the typical “yellow” county license plate on the back.

 

Are mobile homes subject to taxation and what are the registration requirements?

Yes, mobile homes are subject to tax. For information regarding the registration requirements, click here.

 

Is there an assessment limitation or cap on non-homestead property?

Yes, non-homestead property assessment increases will be capped at 10%. This cap applies to the assessed value for non-school taxes only.

 


What is "tangible personal property" (TPP)?

Tangible personal property (TPP) are items that are not permanently attached to real estate and can be moved. This includes items such as computers, furniture, fixtures, leasehold improvements, supplies, machinery and equipment, etc.

 

Do I need to file a TPP return?

Anyone in business as of January 1 must file a TPP return (Form DR-405). Property owners, who lease, lend or rent TPP should also file.

 

When is the deadline to file a TPP return?

April 1 is the annual filing deadline.

 

How do I file a TPP return?

Our office mails a TPP return to business owners at the beginning of each year; however, a return may also be downloaded from our Forms tab and submitted along with any supporting documentation in the following ways:

  • Email: TPPDepartment@leonpa.org
  • Mail: Leon County Property Appraiser, P.O. Box 1750, Tallahassee, FL 32302-1750
  • Visit: 315 S. Calhoun Street, 3rd Floor, behind the Leon County Courthouse, Monday - Friday, 8:00 a.m. to 5:00 p.m.
  • Fax: (850) 606-6201

 

Are there any assets I should not include in my TPP return?

No, all property must be reported on your TPP return even if the property is no longer in use or is considered no longer valuable.

 

If I cannot file my TPP return by April 1, can I get an extension?

Yes, the Property Appraiser shall grant an extension for 30 days and may, at their discretion, grant an additional extension for up to 15 days. To request an extension, complete the online TPP Extension Request Form which can be found on our Forms tab. This form is available on our website until April 30th each year.

 

What happens if I do not file a TPP return?

Returns filed after April 1 or after an approved extension period would not be considered timely and may be subject to penalties.

 

Does Florida have a TPP tax exemption?

Yes, each return is eligible for an exemption up to $25,000. By filing a TPP return on time, you automatically qualify for the exemption. According to section 196.183(5) Florida Statutes, if you do not file timely, this benefit may not be granted.

 

If I believe the total value of my assets is worth less than $25,000, do I still need to file a TPP return?

Yes, your initial return serves as an application for the TPP exemption regardless of the value of your personal property.

 

Do I have to file a TPP return every year?

Yes, everyone must file annually unless you have received a filing waiver from our office. The waiver applies in all subsequent years that the total property value does not exceed $25,000. However, if you acquired additional assets which increase the total value above $25,000, you must file a TPP return.

 

Do I still need to file a TPP return if I closed or sold my business?

Yes, if you went out of business before January 1 a final return is required.

If you closed your business indicate:

  • The date you ceased operations
  • The manner in which the assets were disposed

If you sold your business indicate:

  • The date the business was sold
  • The name and address of the buyer
  • How the assets were disposed of
  • List any assets not included in the sale

 


Can I split or combine my properties?

Yes, our office can split or combine your existing parcels to accommodate the organization of your tax bill. If you are splitting or combining as part of the permitting process through City Growth Management or Leon County DSEM no request is required. We will process the approved changes as they are recorded with the Leon County Clerk of Court.

  1. To split your parcel go to the Forms tab and open the Parcel Cutout request form. Please review the form carefully. Submit the completed form to our office and we will complete your request when all requirements are met. 
     
    • Property taxes must be paid
    • Boundaries are recorded with the Leon County Clerk of Court
       
  2. To combine your parcels go to the Forms tab and open the Parcel Combination request form.  Please review the form carefully. Submit the completed form to our office and we will complete your request when all requirements are met. 
     
    • Property taxes must be paid
    • Parcels must be adjoining
    • Interest held by property owners must be identical
    • Parcels must be in the same taxing jurisdiction

 

Can I get a map of my parcel?

Our office maintains a cadastral map of Leon County which includes townships, sections, subdivisions, parcels, lots, dimensions, street names, and aerial imagery.  The maps are a graphical representation of recordings in the public record and should be used for reference purposes only. See the Map Instructions for accessing and using the map.

While some easements are represented on our maps, the Leon County Property Appraiser has no statutory responsibility to maintain all easements for parcels.  Further, we cannot provide legal advice as to the rights granted in the easement.  To understand how an easement affects your property rights, please contact a real estate attorney and/or professionally licensed surveyor. 

If you are having a boundary dispute or need to locate your parcel boundaries, please contact a real estate attorney and/or professionally licensed surveyor.

 

What is the area of my parcel?

To obtain the area of your parcel that our office is using for assessment, conduct a search and from the summary results look for the acreage under the Parcel Information section.

 


How can I request data from your office?

  • Downloads Page: Our most requested data files are available for free on our Downloads page.
  • Custom Data Request: You are welcome to submit a Custom Data Request to our office.  Please be aware that a fee may be required. An estimate of this fee will be provided before we begin processing your request. Requests may be submitted in the following ways:
     
    • Online: The easiest way to submit a data request is by using our online form.
    • Visit: 315 S. Calhoun Street, 3rd Floor, behind the Leon County Courthouse, Monday - Friday, 8:00 a.m. to 5:00 p.m.
    • Mail: Leon County Property Appraiser, Attn: Data Request, P.O. Box 1750, Tallahassee, FL 32302-1750
    • Phone: (850) 606-6200
    • Fax: (850) 606-6201

 

How do I report a problem with your website?

 

What constitutes an agricultural classification of property?

Only lands which are used primarily for bona fide (good faith commercial) agricultural purposes shall be classified as agricultural. To qualify, an Agricultural Classification Supplement and Application for Agricultural Classification (Form DR-482) must be completed.

 

What are the current millage rates?

 

Taxing Authority 2019 Millage Rate
Leon County Commission 8.31440
Emergency Medical Service 0.50000
School Board By State Law 3.91900
School Board By Local Board 1.50000
School Board By Local Board 0.74800
City of Tallahassee 4.10000
Downtown Improvement 1.00000
NW FL Water Management District 0.03270
Totals  
Inside City Limits (1) 19.1141
Outside City Limits (2) 15.0141
Downtown (3) 20.1141