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Ad Valorem

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 calendar year January through December. All owners of property shall be held to know that taxes are due and payable annually before April 1st, and are charged with the duty of ascertaining the amount of current and delinquent taxes and paying them.

The Property Appraiser assesses the value of a property and The Board of County Commissioners and other levying bodies set the millage 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. To ensure tax notices are received, the owner must immediately update any changes in the name and address with the Property Appraiser. In cases where the property owner pays through an escrow agent, the mortgage company should request the original tax notice, and the owner will receive a copy of the notice.

Taxes become delinquent April 1st following the year in which they are assessed at which time a delinquency fee, advertising fee, 1.5 percent interest per month and all statutory delinquent collection costs authorized by F.S. 197.332(1) are added to the bill. Within 45 days after the property taxes becomes delinquent, the Tax Collector is required by law to advertise a list of the names of delinquent taxpayers in a local newspaper. See payment plans for paying property taxes.

Pursuant to Florida Statutes, the Tax Collector is required to file a petition for the issuance of tax warrants on all unpaid tangible personal property taxes. Within 30 days after the warrants are prepared, the Tax Collector applies to the Clerk of the Circuit Court for an order directing levy and seizure of the property or garnishment of the delinquent taxpayer's bank account for the amount of unpaid taxes and costs.

Any changes to the tax roll (name, address, location, or assessed value) must be processed through the Property Appraiser's Office. To make a name or address change click on the Property Appraiser's Names and address change link.

 

Tax notices are normally mailed on or before November 1st of each year and are due by March 31st. Taxes if not paid will 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

You should receive a separate tax bill for each property you own and verify the legal description is for all of your property. According to Florida law, it is the responsibility of the property owner to see that the bill is received and taxes are paid. Tax bills are sent to the owner and address of record by November 1st each year. If you move, it is your responsibility to notify the Property Appraiser of your mailing address change. A delay in recording of the deed can also result in your not receiving a timely bill. If you do not receive your bill by November 15th, notify this office immediately or you can obtain a copy from our website.

Property Sold

If you received a real estate tax bill for a property you no longer own, please forward the bill to the new owner or return it to our office. If you received a tanglible personal property tax bill for property you no longer own, but you did own on January 1st of the year on the tax bill, you are still responsible for paying the tax. If you did not own the tangible personal property on or after January 1st of the year on the tax bill, you need to contact the Property Appraiser immediately at 850/606-6200 or LEONPA.ORG

Property Purchased

If you recently purchased a property and received a bill, no matter when the purchase occurred, you are responsible for paying the entire tax bill. However, taxes are usually prorated on the closing statement and credit is given by the seller; no money is given by the seller to the Tax Collector as partial payment of that year's taxes.

Any changes to the tax roll (name, address, location, assessed value) must be processed through the Property Appraiser's Office.

Name and Address Changes (Real Estate)

Name and Address Changes (Tangible)

Exemption Information