The Florida Constitution provides for a $25,000 exemption in assessed value for Florida homeowners. In 2009 the exemption resulted in a savings up to $485 in Leon County. Effective January 1, 2009, there is an additional $25,000 exemption on Non-School taxes for the valuation between $50,000 and $75,000. This worth up to $290 in Leon County.

Please click on “Forms” to access the 2010 homestead exemption application form and filing instructions. In order to pre-file this application for 2010, you may mail the completed, signed application, along with copies of the required documentation to this office. Our mailing address is shown at the bottom of the instruction page. Please contact our office if you failed to meet the March 1 deadline for your 2009 homestead exemption.

No. Exemptions are NOT automatically transferred. In order for you to receive the exemption on your new home you must apply on or before March 1st.

You may apply for homestead exemption year round, in the Property Appraiser's office on the 3rd floor of the courthouse annex, located in the Bank of America Plaza, 315 S. Calhoun Street between 8 and 5 on weekdays. March 1st is the deadline for each year's tax roll, but you may pre-file for the following year. We offer Saturday filing in the Tallahassee Mall, each Saturday in February from 10am to 2pm. We also visit several other locations throughout the county on Tuesdays in February from 3pm to 7pm. Call the office, 488-6102 for locations.

March 1.

You should bring the social security numbers for all applicants and two forms of proof of Florida residency, such as driver's license, vehicle tag registration, or voter's registration.

No, once you make application you will receive an automatic renewal card as long as you live on that property. However, if you move, or there is a change of ownership, it is necessary to make a new application.

Yes, both husband and wife must apply.

Yes. Qualified Florida residents may also apply for widows, widowers, and certain disability exemptions. They are listed along with the eligibility requirements on our “Forms” link. Look under the caption “Eligibility Criteria to Qualify for Property Tax Exemption.” Please call our office for additional information regarding filing requirements.

The Leon County Commission and the City Commission have adopted ordinances providing an additional $25,000 homestead exemption for low-income homeowners (total household income of less than approximately $25,873), who are age 65 and over. The tax savings is approximately $289.

You must file an application for this additional exemption. The application form is available for download by clicking “Forms”, then “Low Income Senior Application”. You may mail the completed form to our office at Post Office Box 1750, Tallahassee, Florida 32302-1750. Please call us at 850-488-6102 if you have questions.

The deadline for this and ALL exemptions is March 1 of each year. You will have until June 1 to provide the income documentation.

Yes, you must submit a sworn statement of household income each year.

In 1992, Florida voters approved an amendment to the Florida constitution that limited the amount of value a homestead property could increase on the tax rolls each year. The law limits value increases to three percent or a figure equal to the Consumer price Index - whichever is less.

No. You may transfer your SOH savings from your previous Florida homestead to your new homestead as a provision in Amendment 1 of the Florida Constitution.

No. The taxing authorities determine your tax bill. They are the Tallahassee City Commission, the Leon County Commission, Leon County School Board, and the Northwest Florida Management District. These authorities can set the tax rate that causes taxes to be higher than three percent.

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

Real property is defined as land and all things attached to the land.

All assesments are effective as of January 1st.

Under Florida law, all property is to be appraised at market value annually. The Property Appraiser has no authority to hold valuations steady from year to year. The Property Appraiser's valuations are audited each year by the Florida Department of Revenue.

You have apparently purchased a home where the SOH cap has been in place for a long time (the previous owner lived there and had homestead exemption for many years.) For example, suppose 10 years ago, the market value of this home was assessed and capped at $95,000. This same home would sell for around $175,000 today. Under the Save Our Homes (SOH) amendment, the market value would be $175,000, but the SOH value would be approximately $123,000. When this home is sold, the SOH cap is removed, and the new homeowner starts over with the market value as the assessed value, and the new homeowner’s cap will begin at that amount.

The Property Appraiser utilizes cost, income, and market information to determine the value of property. Residential property is primarily appraised based on the market value approach.

No. One sale will not generate a reappraisal of an entire neighborhood and not of your property alone. If your sale amount is extremely higher or lower than our appraised value, we may review your property for errors in our data.

Annually, generally during the latter part of August, each property owner is mailed a Notice of Proposed Property Taxes indicating their value and proposed taxes. Taxpayers have 25 days to informally confer with our staff regarding this value. If there is a dispute that cannot be resolved, the taxpayer may file a petition with the Value Adjustment Board seeking relief. Petitions are available in this office.

If your property's market value is greater than what you reasonably believe you can sell it for, then contact the Leon County Property Appraiser's Office at 488-6102.

If you have a question about your proposed taxes, contact your taxing authorities. Each taxing authority will hold public hearings. The date and time of the hearing will be on your TRIM notice.

Only lands which are used primarily for bona fide (good faith commercial) agricultural purposes shall be classified as agricultural. Applications must be made in this office between January 1st and March 1st of each year.

Frequently Asked Questions
Q: What are the 2009 Millage (Tax) Rates ?
Taxing Authority	Millage Rate
Leon County Commission	7.850
County Health MSTU	0.000
County EMS MSTU	.500
School Board
State Law	5.2490
Local Board	2.4980
Tallahassee City Commission	3.7000
Downtown Improvement Authority	1.000
Northwest Florida Water
Management District	.0450
Totals:
Inside City Limits	19.8420
Outside City Limits	16.1420
Downtown Improvement	20.8420

Unless the Taxing Authorities (County Commission, City Commission, and School Board) "roll-back" the millage rate each year the same percentage that the county-wide appraised values increase, then, the taxing authorities will gain additional revenue, and the homeowners will pay additional taxes. It is generally understood that in most cases, the value of real estate appreciates (increases) each year. Therefore, the purpose of Florida Statutes Chapter 200--TRIM (Truth in Millage) was to notify the taxpayers of tax increases that could be misrepresented by the taxing authorities by holding the millage rate to the "same" amount, or lowering it slightly.

The taxing authorities have the authority to lower, or raise taxes each year. Any questions about tax increases should be addressed to them.

The Property Appraiser is an elected official under the Constitution of the State of Florida whose primary responsibility is to appraise all property within the county, both real and tangible, at fair market value. In addition to appraising over 100,000 Parcels, the Property Appraiser determines the properties entitled to an agricultural classification, as well as administering all exemptions, including homestead exemption.

The date of assessment is January 1st.

Tangible Personal Property is any item, other than real estate, which is used in a business. This includes furniture, fixtures, machinery, equipment, tools, signs, leasehold improvements, household appliances, supplies, leased equipment and any other assets used by the business.

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