Florida · Leon County · Local exemptions · Updated Oct 2026
Leon County, FL property tax exemptions (2026)
The property tax breaks that are set or run locally in Leon County, on top of Florida’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Leon County
In Leon County the low-income senior exemption is worth up to $25,000 (half the state maximum), and the long-term resident senior exemption is also offered. Florida DOR data show the City of Tallahassee also grants a senior exemption on city taxes; the Property Appraiser does not publish the city amount.
Apply at
Leon County Property Appraiser
Phone
850-606-6200
Local breaks
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption), Long-Term Resident Senior Exemption (65+, 25 years in the home)
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption)
Up to $25,000 off the assessed value.
Set by
county (as described by the Leon PA; not school taxes)
Tax year
2026
Who qualifies
You have the homestead exemption, at least one owner living in the home is 65 or older on January 1, and total household adjusted gross income for the prior year is at or below the limit.
Income limit
$38,686 household adjusted gross income (2026 limit, applied to 2025 income of everyone living in the home)
How to apply
File DR-501SC (and DR-501) with the Property Appraiser by March 1 by email, mail, fax or in person.
Under s. 196.075, F.S., the income statement is required the first year; after that you must tell the property appraiser by May 1 if household income goes over the limit. Some property appraisers ask for income proof every year, so ask the office how renewal works here.
Long-Term Resident Senior Exemption (65+, 25 years in the home)
An additional exemption equal to the home's assessed value for qualifying long-term senior residents.
Set by
county (Leon PA lists it; levies covered not stated)
Tax year
2026
Who qualifies
Meets the senior exemption rules (65+, household income at or below the limit) and has lived in the home as a permanent residence for at least 25 years, and the home's just (market) value was under $250,000 in the first year you apply and qualify.
Income limit
$38,686 household adjusted gross income (2026 limit, applied to 2025 income of everyone living in the home)
How to apply
Contact the Property Appraiser (850-606-6200); file DR-501 and DR-501SC by March 1 with proof of 25 years of residence.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Leon County
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Document checklist for Leon County
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Questions about property tax exemptions in Leon County
What property tax exemptions are there in Leon County?
In Leon County the low-income senior exemption is worth up to $25,000 (half the state maximum), and the long-term resident senior exemption is also offered. Florida DOR data show the City of Tallahassee also grants a senior exemption on city taxes; the Property Appraiser does not publish the city amount. Local breaks here: Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption); Long-Term Resident Senior Exemption (65+, 25 years in the home).
Where do I apply for a property tax exemption in Leon County?
Leon County Property Appraiser Phone: 850-606-6200 Address: Leon County Government Annex, 315 S Calhoun St, Third Floor, Tallahassee, FL 32301.
When is the deadline to apply in Leon County?
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption): March 1. Long-Term Resident Senior Exemption (65+, 25 years in the home): March 1.
Is there an income limit for Leon County’s local breaks?
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption): $38,686 household adjusted gross income (2026 limit, applied to 2025 income of everyone living in the home) Long-Term Resident Senior Exemption (65+, 25 years in the home): $38,686 household adjusted gross income (2026 limit, applied to 2025 income of everyone living in the home)
Do I have to reapply every year in Leon County?
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption): Under s. 196.075, F.S., the income statement is required the first year; after that you must tell the property appraiser by May 1 if household income goes over the limit. Some property appraisers ask for income proof every year, so ask the office how renewal works here. Long-Term Resident Senior Exemption (65+, 25 years in the home): Same as the senior exemption: report by May 1 if household income goes over the limit.
Median effective tax rate for Leon County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.