AppealDesk

Leon County Property Tax Appeal — Florida

Rob HartleyRob Hartley·Updated February 27, 2026

Leon County, Florida's 23rd most populous county, serves as home to the state capital of Tallahassee. With a population of approximately 295,000 residents, the county encompasses both urban and rural areas characterized by distinctive rolling hills of the Red Hills Region. Property tax appeals matter significantly in Leon County due to the county's effective tax rate of 1.19%, which is notably higher than the national median of 1.02%. This elevated rate, combined with the county's median home value of $182,546, creates a meaningful opportunity for homeowners to ensure their assessments are accurate and fair, potentially saving hundreds or thousands of dollars annually through a successful appeal.

Notable cities: Tallahassee

Median Home

$182,546

Tax Rate

1.19%

Annual Tax

$2,099

Population

295,000

2026 Appeal Deadline: 25 days from TRIM notice mailing date (typically mailed around August 1)

In Leon County, property owners receive Truth in Millage (TRIM) notices around August 1 each year. Property owners must file their appeal petition within 25 days from the date the TRIM notice is mailed. For the 2025 tax year, the Leon County Value Adjustment Board deadline was September 12, 2025. The specific deadline for 2026 will be printed on your TRIM notice. This is a strict deadline and late appeals are typically not accepted unless you can demonstrate good cause.

Property in Leon County, Florida — local tax assessment and appeal guide

How Leon County Assesses Property

100%of market value

Assessed by: Leon County Property Appraiser

Assessment cycle: annual

Notices typically mailed: August (around August 1)

In Florida, properties are assessed at 100% of their market value as of January 1 each year. This means your assessed value equals your property's full market value before exemptions are applied. For example, if your home's market value is $182,546 (Leon County's median), at Florida's 100% assessment ratio your assessed value would be $182,546. After applying a standard $50,000 homestead exemption, your taxable value would be reduced accordingly, resulting in approximately $1,577 in annual taxes at the county's effective rate of 1.19% (calculated on $132,546 taxable value).

The Appeal Process

Appeals are heard by the Value Adjustment Board (VAB). Your petition will be heard by an impartial special magistrate appointed by the Leon County Value Adjustment Board in a quasi-judicial forum. The hearing provides an opportunity to present your evidence while the property appraiser presents their assessment data, and the special magistrate will make a recommendation to the VAB for a final decision.

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Step 1: Request an informal conference with the Leon County Property Appraiser's Office at 315 S. Calhoun Street, 3rd Floor, Tallahassee, or call (850) 606-6200. Many disputes are resolved at this stage without needing a formal hearing.

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Step 2: If the informal review doesn't resolve your concern, obtain and complete Form DR-486 (Petition to Value Adjustment Board) available from the Florida Department of Revenue website, the Property Appraiser's office, or the VAB clerk.

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Step 3: File your completed petition with the Leon County Value Adjustment Board within 25 days of your TRIM notice mailing date. Include the $15 non-refundable filing fee (per parcel). The filing date is when the VAB receives it, not when you mail it.

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Step 4: Prepare your evidence package. At least 15 days before your hearing, provide the property appraiser with a list and summary of evidence including comparable sales data, photographs showing property condition, repair estimates, professional appraisals, or other documentation supporting your claimed value.

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Step 5: Attend your Value Adjustment Board hearing before a special magistrate. You'll receive notice of your hearing date at least 25 days in advance. Present your evidence and explain why your assessment is incorrect. Hearings typically last 15 minutes.

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Step 6: If you disagree with the VAB's decision, you may appeal to Circuit Court within 60 days of the VAB's final certification, or pursue other legal remedies as outlined in Florida Statute 194.171.

Required form: Form DR-486 (Petition to Value Adjustment Board)

Filing Methods

online:File electronically through the Florida Department of Revenue's myVAB system or contact the Leon County VAB Clerk for online filing options
mail:Value Adjustment Board c/o Leon County Clerk and Comptroller, Finance Department, 301 S. Monroe Street, #100, Tallahassee, FL 32301
in-person:Submit petition in person at Leon County Clerk and Comptroller, Finance Department, 301 S. Monroe Street, #100, Tallahassee, FL 32301
email:LeonVABClerk@leoncountyfl.gov (contact first to confirm acceptable electronic submission)

Evidence to Bring

Comparable sales data from similar properties in your neighborhoodPhotographs documenting property condition, defects, or damageContractor estimates for needed repairs or deferred maintenanceProfessional appraisal report from a licensed appraiserDocumentation of any factors negatively affecting property value

Leon County Assessor Contact

Leon County Property Appraiser

Phone: (850) 606-6200

Address: 315 S. Calhoun Street, 3rd Floor, Tallahassee, FL 32301 (Physical Address) | P.O. Box 1750, Tallahassee, FL 32302-1750 (Mailing Address)

Website: https://www.leonpa.gov

Online Portal: https://search.leonpa.gov

Hours: Monday - Friday, 8:00 AM - 5:00 PM

Tax Exemptions in Leon County

Homestead Exemption

Up to $50,000 reduction in assessed value ($25,000 applies to all taxes including schools; second $25,000 applies to non-school taxes only)

The primary property tax exemption for Florida residents who own and occupy their home as their permanent residence.

Eligibility: Must own and occupy the property as of January 1, be a permanent Florida resident, and hold legal or equitable title to the propertyDeadline: March 1

Additional Homestead Exemption (Low-Income)

Additional $25,000 exemption for households with income below approximately $25,873

Leon County and City of Tallahassee offer an additional exemption for qualifying low-income homeowners.

Eligibility: Must qualify for standard homestead exemption and meet income requirements set by Leon County Commission and City CommissionDeadline: March 1

Disabled Veterans Exemption (10% or Greater)

$5,000 reduction in assessed value (not limited to homestead property)

Exemption for Florida resident veterans with service-connected disabilities.

Eligibility: Must be honorably discharged, permanent Florida resident, and have VA-certified service-connected disability of 10% or greater. Unremarried surviving spouse also eligible.Deadline: March 1

Total and Permanent Disability Veterans Exemption

100% exemption from all ad valorem property taxes on homestead property

Complete exemption for veterans with 100% service-connected permanent and total disability.

Eligibility: Must be honorably discharged, permanent Florida resident as of January 1, and have VA certification of service-connected total and permanent disability. Benefit can carry over to unremarried surviving spouse.Deadline: March 1

Combat-Disabled Veteran Discount (Age 65+)

Percentage discount equal to the veteran's disability percentage (e.g., 30% disability = 30% discount on taxes)

Property tax discount for veterans age 65 and older with combat-related disabilities.

Eligibility: Must be age 65 or older, honorably discharged, have permanent service-connected combat-related disability of at least 10%, and own homestead property. As of January 2021, benefit extends to unremarried surviving spouse.Deadline: March 1

Deployed Military Service Member Exemption

Percentage of taxable homestead value equal to percentage of year deployed (e.g., 6 months deployment = 50% exemption)

Prorated exemption based on time deployed outside the continental U.S. in support of designated military operations.

Eligibility: Active military member, reserves, Coast Guard, or Florida National Guard deployed during preceding calendar year to designated operations listed in Florida Statute 196.173Deadline: Must file annually by June 1 with Form DR-501M

Official Resources

Leon County Property Appraiser Official Website →

Access property records, file for homestead exemption, estimate taxes, and find forms and exemption information.

Leon County Property Search Portal →

Search property records by address, owner name, or parcel number to view assessments, sales history, and property details.

Leon County Value Adjustment Board →

File appeals, access petition forms, check filing deadlines, and find information about VAB hearings and procedures.

Florida Department of Revenue - Property Tax Information →

Official state resource for Value Adjustment Board information, forms, taxpayer guides, and Florida property tax laws.

Check Your Leon County Assessment

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Leon County for 2026?
The deadline to appeal your property taxes in Leon County is 25 days from the date your TRIM (Truth in Millage) notice is mailed by the Property Appraiser, typically in early August. For the 2025 tax year, TRIM notices were mailed on August 18, 2025, with a deadline of September 12, 2025. The specific deadline for 2026 will be printed on your TRIM notice when it arrives in August 2026. This deadline is strict, and the filing date is determined by when the Value Adjustment Board receives your petition, not when you mail it. Late appeals are generally not accepted unless you can demonstrate good cause for the delay.
How do I file a property tax appeal online in Leon County?
Leon County property owners can file property tax appeals online through the Florida Department of Revenue's myVAB electronic filing system. You'll need to complete Form DR-486 (Petition to Value Adjustment Board) and submit it with the required $15 filing fee per parcel. Alternatively, you can contact the Leon County VAB Clerk at LeonVABClerk@leoncountyfl.gov or (850) 606-4020 to inquire about electronic filing options specific to Leon County. Before filing a formal appeal, consider requesting an informal conference with the Property Appraiser's Office at (850) 606-6200, as many assessment disputes are resolved without needing a formal VAB hearing.
What is the homestead exemption worth in Leon County?
The standard Florida homestead exemption in Leon County reduces your property's assessed value by up to $50,000. The first $25,000 applies to all property taxes including school taxes, while the second $25,000 applies only to non-school taxes on assessed values above $50,000. For a home at Leon County's median value of $182,546 with the full exemption applied, this saves approximately $595 annually at the county's 1.19% effective tax rate. Additionally, Leon County and the City of Tallahassee offer an extra $25,000 exemption for qualifying low-income homeowners (household income below approximately $25,873). To receive the homestead exemption, you must apply by March 1 at the Leon County Property Appraiser's office.
What happens at a Value Adjustment Board hearing in Leon County?
At a Leon County Value Adjustment Board hearing, your petition is heard by an impartial special magistrate in a quasi-judicial proceeding. You'll receive notice of your hearing date at least 25 days in advance, with hearings typically scheduled between October and November. During the hearing, which usually lasts about 15 minutes, you present your evidence explaining why your property assessment is incorrect, including comparable sales, photos, or appraisals. The Property Appraiser's representative will present their assessment data and methodology. The special magistrate reviews both presentations and makes a recommendation to the VAB, which issues a final decision. You must provide your evidence list to the Property Appraiser at least 15 days before the hearing.
Can I request an informal review before filing a formal appeal in Leon County?
Yes, Leon County strongly encourages property owners to request an informal conference with the Property Appraiser's Office before filing a formal Value Adjustment Board petition. These informal discussions take place at the Property Appraiser's Office located at 315 S. Calhoun Street, 3rd Floor, Tallahassee, or you can schedule by calling (850) 606-6200. According to the Leon County Property Appraiser's Office, most objections are resolved informally at this stage, eliminating the need for a formal VAB hearing. This informal review allows you to discuss your concerns directly with appraisal staff, review the assessment methodology, and potentially resolve the issue without the $15 filing fee or formal hearing process.
How much can I save by appealing my property taxes in Leon County?
The amount you can save by appealing your property taxes in Leon County depends on the size of your assessment reduction and your property's value. With Leon County's effective tax rate of 1.19%, every $10,000 reduction in your assessed value saves approximately $119 annually in property taxes. For example, if you successfully appeal and reduce your assessment from $250,000 to $225,000, you would save about $298 per year. Some homeowners achieve reductions of $20,000 to $50,000 or more if their property was significantly overvalued, potentially saving $238 to $595 or more annually. These savings continue each year and compound over time, especially with Florida's Save Our Homes cap limiting annual assessment increases to 3%.
What evidence do I need for a successful Leon County property tax appeal?
For a successful property tax appeal in Leon County, you need compelling evidence demonstrating your property's assessed value exceeds its market value. The most effective evidence includes recent comparable sales from similar properties in your neighborhood (within the past 6-12 months, similar size, age, and features), photographs documenting property condition issues such as deferred maintenance or structural defects, written contractor estimates for necessary repairs, and a professional appraisal from a licensed appraiser. You must provide your evidence list and copies to the Property Appraiser at least 15 days before your hearing. Additional supporting evidence might include documentation of environmental issues, flood zone problems, or other factors negatively affecting your property's value compared to the appraiser's assessment.
What are the filing fees for a property tax appeal in Leon County?
The filing fee for a property tax appeal in Leon County is $15 per parcel for assessment petitions filed with the Value Adjustment Board. This fee is non-refundable regardless of the outcome of your appeal. If you're filing a joint petition for multiple substantially similar parcels (such as contiguous undeveloped lots), the fee is $15 for the first parcel and $5 for each additional parcel, but you must obtain approval from the Property Appraiser using Form DR-486MU before filing. There is no filing fee for appeals of homestead exemption denials if filed within the statutory deadline. For portability petitions (transfer of homestead assessment difference), the filing fee is typically $15. Fees can be paid by check, money order, or other methods accepted by the VAB clerk.

For state-wide appeal information including Florida's assessment ratio and deadlines, see our Florida Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

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← All Florida property tax appeal info

Sources: https://cvweb.leonclerk.com/public/clerk_services/administration/value_adjustment_board/vab.asp | https://www.leonpa.gov | https://www.ownwell.com/trends/florida/leon-county | https://leoncountypropertyappraiser.org/ | https://en.wikipedia.org/wiki/Leon_County,_Florida | https://floridarevenue.com/property/Pages/VAB.aspx

Last verified: 2026-02-27