1. 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 up to . Another important aspect of homestead exemption is the “Save Our Homes” cap. This means the assessed value of your home may not be increased more than 3% per year as long as you continue to maintain the exemption on your home.


2. What is portability?

When you apply for a new homestead exemption, you may be entitled to transfer a homestead assessment difference from your previous homestead. This must be done within two years of the abandonment of your previous homestead and the portability application must be filed by March 1.


3. If I move to another residence, is the homestead exemption automatically transferred to my new home?

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 1.


4. How do I apply for homestead exemption?

For your convenience, we offer three ways to apply:
  • Apply online using our E-file system! Simply click here and follow the instructions.
  • Apply through the mail by downloading the application from our website. Please click on “Forms“ to access the application and filing instructions. Once the form is complete, mail the signed application to this office.
  • Apply in-person by visiting our office located in the Leon County Government Annex Building, 315 South Calhoun Street, 3rd Floor. Our office hours are 8:00 a.m. to 5:00 p.m., Monday through Friday.
We offer additional filing times and locations during the month of February. Please contact our office or view the “Community Filing Locations” which may be found on the homepage of our website.


5. What is the deadline for applying for homestead exemption?

March 1 is the deadline for each year's tax roll; however, you may pre-file for the upcoming year.


6. What information do I need to apply?

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


7. Is it necessary to apply for homestead exemption each year?

No, once you make application you will receive an automatic renewal card. As long as there is no change, no action is required on your part.


8. Is it necessary for both husband and wife to make the application?

Yes, both husband and wife must apply.


9. Are there other exemptions?

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 850-606-6200 or e-mail admin@leonpa.org for additional information regarding filing requirements.


10. 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 set by the Department of Revenue. This exemption does not apply to the school millage rate and saved approximately last year. There is an additional exemption available for low income seniors who have resided in their home for 25 years or more.


11. How do I file for the low income senior exemption?

You must file an application for this additional exemption. The application form is available for download, click here. You may mail the completed form to our office at Post Office Box 1750, Tallahassee, Florida 32302-1750. Please call us at 850-606-6200 if you have questions.


12. When is the deadline to file for this exemption?

The deadline for this and ALL exemptions is March 1 of each year. Please contact our office if you have missed the deadline.


13. Must I apply for the low income senior exemption every year?

Yes, you must return a signed, sworn statement of household income each year. A renewal form will be mailed to you following your initial application.


14. How do I file for Homestead Exemption on a Mobile Home?

Click here for more information on registering your mobile home. It must be properly registered as part of your application for homestead exemption. For your convenience, we offer three ways to apply for homestead:
  • Apply online using our E-file system! Simply click here and follow the instructions.
  • Apply through the mail by downloading the application from our website. Please click on “Forms“ to access the application and filing instructions. Once the form is complete, mail the signed application to this office.
  • Apply in-person by visiting our office located in the Leon County Government Annex Building, 315 South Calhoun Street, 3rd Floor. Our office hours are 8:00 a.m. to 5:00 p.m., Monday through Friday.
We offer additional filing times and locations during the month of February. Please contact our office or view the “Community Filing Locations” which may be found on the homepage of our website.


15. What is "save our homes" (SOH)?

Florida voters approved an amendment to the Florida Constitution that limits the amount of assessed value a homestead property could increase on the tax roll each year. The law limits value increases to 3% or a figure equal to the Consumer Price Index, whichever is less.


16. Is SOH transferrable if you move to a new home?

Yes, you may transfer your SOH savings from your previous Florida homestead to your new homestead. This is known as “Portability.” A transfer of SOH savings is not automatic. An application is required within two years of the abandonment of your previous homestead. Please click here and complete the Portability Application in order to transfer your SOH savings.


17. If my homestead assessed value is limited to 3% or less per year, does that mean my taxes cannot go up more that 3% per year?

No, the taxing authorities determine your tax bill. They are the Tallahassee City Commission, the Leon County Commission, the Leon County School Board and the Northwest Florida Water Management District. These authorities can set the tax rate that may cause taxes to increase more than 3%.


18. 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.


19. What is the date of assessment?

January 1.


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

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.


21. What if I have a question about the appraised value that the Property Appraiser has placed on my property?

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 the Leon County Clerk of the Circuit Court’s office.


22. 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. Applications must be made in this office between January 1 and March 1 of each year. Click here to view application.


23. What are the registration requirements for a Mobile Home?

Click here for more information.


24. What are the current millage rates?


Taxing Authority

Leon County Commission
Leon County - Emergency Medical Service

School - State Law
School - Local Board

Tallahassee City Commission
Downtown Improvement Authority

NW FL Water Management

Totals

Inside City Limits
Outside City Limits
Downtown Improvement

Millage Rate