Leon County Property Tax Records
Leon County property tax records are public documents managed by the Property Appraiser and Tax Collector offices in Tallahassee, Florida's capital city. These records cover every parcel in the county and include assessed values, ownership data, exemption status, and tax payment history. Whether you own land here, plan to buy, or need to check on a parcel for any reason, this guide walks through how to find and use those records.
Leon County Quick Facts
Leon County Property Appraiser
The Leon County Property Appraiser is located at 315 S. Calhoun Street, Suite 200, Tallahassee, FL 32301. Phone is (850) 606-6200 and fax is (850) 606-6201. The office values all real and personal property in Leon County as of January 1 each year. That annual value drives your tax bill. The appraiser does not set tax rates and does not collect taxes, those are handled separately by the county commission, the school board, and the tax collector.
The property roll maintained by this office lists every parcel in the county. Each record shows the legal description, owner of record, assessed value, taxable value, and any exemptions that apply. Records update throughout the year as sales are recorded, ownership changes, and permits are pulled. The office uses mass appraisal methods consistent with Florida Department of Revenue guidelines, meaning values reflect market sales and property characteristics rather than individual inspections every year.
Leon County is unique in Florida because it is home to the state capital. That means a large portion of land is government-owned and tax-exempt. The appraiser still maintains records on those parcels, but they carry no taxable value for local levies.
The Leon County Property Appraiser website provides online parcel search and assessment data.
The appraiser's online portal lets you search by owner name, parcel ID, or property address. Results show current assessed value, prior year comparisons, exemption detail, and sales history. The Leon County Property Appraiser website is the best first stop for any parcel research in the county.
The Florida Department of Revenue oversees all county appraisers statewide. You can find assessment guidance at the DOR Property Tax Oversight page. Under Chapter 193, Florida Statutes, just value is the legal standard for annual assessment. The appraiser must submit a certified roll to the DOR each year by July 1.
Tax Bills and Payment in Leon County
The Leon County Tax Collector is located at 315 S. Calhoun Street, Suite 100, Tallahassee, FL 32301. Phone is (850) 606-6900. This office handles billing, payment processing, and enforcement for all property taxes in the county. Tax bills go out in November each year. The amount due reflects the taxable value on your parcel multiplied by combined millage rates from all local taxing authorities.
Florida's early-payment discount schedule works as follows: pay in November and save 4%, December saves 3%, January saves 2%, and February saves 1%. Taxes become delinquent after March 31. Once delinquent, the Tax Collector must hold a tax certificate sale in June. Investors bid on certificates to cover the unpaid taxes plus interest. That process is governed by Chapter 197, Florida Statutes, which also sets the rules for tax deed applications if certificates remain unpaid after two years.
You can pay online, by mail, or in person at the Calhoun Street office. The tax collector also operates branch locations in Tallahassee. The Florida Tax Collectors Association provides links to all county collector offices if you need to verify contact information or branch hours.
Tax bills cover real property and tangible personal property. Business owners must file a tangible personal property return with the appraiser by April 1. Late returns carry a penalty. The appraiser also handles this return process, so businesses should contact the appraiser's office at (850) 606-6200 with TPP questions.
Homestead Exemption and Other Tax Breaks
Florida's homestead exemption is the most common way to reduce your property tax bill. If Leon County is your primary residence as of January 1, you can apply for up to $50,000 in assessed value exemption. The first $25,000 applies to all taxing authorities. The second $25,000 applies only to non-school levies. You must file by March 1 to get the exemption for that tax year.
Homestead also triggers Save Our Homes protection. Once you have homestead, the assessed value of your home can only increase by 3% per year or the rate of inflation, whichever is lower. That cap stays in place as long as you keep homestead. When you sell or change your use, the cap resets. Chapter 196, Florida Statutes governs all exemption programs statewide.
Other exemptions available in Leon County include:
- Senior exemption, for homeowners age 65 and older who meet income limits
- Disability exemption, for total and permanent disability
- Veteran exemption, for service-connected disability ratings
- Widow/widower exemption, a flat $500 reduction
- Agricultural classification, for qualifying land in active agricultural use
Each exemption has its own eligibility rules and deadlines. File through the Leon County Property Appraiser. You can find state-approved application forms at the DOR forms page. Applications must be filed in person, by mail, or through the appraiser's online portal by the March 1 deadline.
TRIM Notices and Value Disputes
Each August, Leon County property owners receive a Truth in Millage (TRIM) notice. This document shows your proposed assessed value, any exemptions, and the proposed tax rates from each taxing authority. It also shows the public hearing schedule where you can speak before those rates are set. Think of the TRIM notice as a preview of your November tax bill, not the bill itself.
If you think your assessed value is wrong, the TRIM notice is your starting point. You have 25 days from the mailing date to file a petition with the Value Adjustment Board (VAB). The Leon County VAB is an independent board that hears challenges to assessments, exemption denials, and agricultural classification denials. The filing fee is $15 per parcel under most circumstances.
You can also try to resolve the issue directly with the appraiser before filing a VAB petition. Call the appraiser's office at (850) 606-6200 and ask for an informal review. Many disputes get resolved at that stage without going to the VAB. If you still disagree after the informal review, filing a formal petition with the VAB preserves your rights under Chapter 194, Florida Statutes.
How to Access Leon County Property Records
Most Leon County property tax records are public under Chapter 119, Florida Statutes, the state's Public Records Law. That means anyone can view assessment data, ownership history, and tax payment records at no charge. You do not need to explain why you want to see the records.
The fastest way to look up a parcel is through the appraiser's online portal at leonpa.org. You can search by parcel ID, owner name, or street address. Results load quickly and include maps, photos, and detailed value breakdowns. There is no fee for online searches.
The Florida Department of Revenue also maintains a statewide data portal at floridarevenue.com/property/Pages/DataPortal.aspx where you can download bulk property data for any county in Florida, including Leon. This is useful for researchers, appraisers, and analysts who need large data sets rather than individual parcel lookups.
In-person requests can be made at the appraiser's office on Calhoun Street. Staff will help you navigate the records system. Certified copies of property records or formal public records requests should be directed to the appropriate office in writing.
The Florida DOR data portal provides bulk property data downloads for Leon County and all Florida counties.
Bulk data downloads from the DOR portal are free and updated regularly for each county.
Tangible Personal Property in Leon County
Tangible personal property (TPP) refers to business equipment, machinery, furniture, and other movable assets used in a business or rental property. In Leon County, all businesses and rental property owners must file a TPP return with the Property Appraiser each year by April 1. The return lists the type, age, and original cost of each asset. The appraiser uses that data to assign a taxable value.
There is a $25,000 exemption per business location. If the total assessed value of your TPP is $25,000 or less, you owe no taxes on it. But you must still file the return to claim the exemption. Failure to file results in a penalty of 15% added to your assessed value. Filing late after the appraiser issues a notice brings an additional 25% penalty.
New businesses often miss this requirement in their first year. The Leon County Property Appraiser mails return forms to known businesses each January. If you do not receive one, download the form from the DOR forms library or contact the appraiser's office directly. The deadline does not move, April 1 is firm each year.
Leon County Property Data Resources
The Property Appraisers Association of Florida lists all county appraiser offices across the state. If you need to compare how other counties handle similar issues, that directory is a good resource. The association also tracks legislative changes that affect property assessment statewide.
For property tax questions that go beyond Leon County, the Florida Department of Revenue publishes FAQs at the DOR Property Tax FAQ page. Topics covered include how values are set, how exemptions work, what the VAB process looks like, and how to read your tax bill. It is a solid starting point for anyone new to Florida property taxes.
The Florida DOR Property Tax Oversight page explains how the state's property tax system works.
DOR oversight ensures consistent assessment practices across all 67 Florida counties, including Leon.
The Leon County appraiser also participates in the state GIS mapping system. Aerial photos, parcel boundaries, and ownership data are available through the online search portal. These maps are useful for verifying lot lines, identifying adjacent parcels, and confirming land use classifications.
Cities in Leon County
Leon County's largest city is Tallahassee, which serves as both the county seat and Florida's state capital. Tallahassee has its own page with more detail on property tax resources specific to city residents.
Nearby Counties
Leon County borders several other North Florida counties. Each has its own property appraiser and tax collector office.