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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
calendar year January through December. All owners of property
shall be held to know that taxes are due and payable annually
and are charged with the duty of ascertaining the amount of
current and delinquent taxes and paying them before April 1.
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 names or 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.
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
Any changes to the tax roll (name, address, location, assessed value) must be processed through the
Property Appraiser's Office.
Name and Address Changes
and
Exemption Information
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