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Ad Valorem Taxes
Ad Valorem is a Latin phrase meaning "According to the worth". In Leon County, Ad Valorem or "real" taxes on "real" things "according to their worth" includes taxes on REAL ESTATE and taxes on a business's Tangible Personal Property.
Ad Valorem taxes on real property and tangible personal
property are collected by the Tax Collector on an annual basis, beginning on November 1st for the year January through December. It is the responsibility of each taxpayer ensure that his/her taxes are paid and that a tax bill is received.
The
Property Appraiser assesses the value of a property and
The Board of County Commissioners and other levying bodies set the milage rates. Using these figures, the Property Appraiser prepares the tax roll. Upon completion, the tax roll is then certified to the Tax Collector who prints and mails the tax notices. Tax notices are sent to the owner's last record of address as it appears on the tax roll. In cases where the property owner pays through an escrow account, the mortgage company should request and be sent the
tax bill, and the owner receives a copy of the notice.
Tax statements are normally mailed out on or before November 1st of each year. The gross amount is due by March 31st; taxes become delinquent on April 1st. The following discounts apply for early payment:
- 4% discount if paid in November
- 3% discount if paid in December
- 2% discount if paid in January
- 1% discount if paid in February
Any changes to the tax roll (name, address, location, assessed value) must be processed through the
Property Appraiser's Office.
Name and Address Changes
Exemption Information
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