Information About Property Taxes for Leon County Homeowners with Tornado-Related Storm Damage
On Friday, May 10, our community was struck by multiple destructive tornadoes, including two EF-2 tornadoes.
The Leon County Property Appraiser’s Office has prepared information to help property owners understand how their property taxes may be affected by tornado-related storm damage.
Assessment Reduction:
- How will the damage to my home affect my property’s taxable value for the 2024 tax year?
- Florida law requires the property appraiser to annually assess your property’s value as of January 1. For the 2024 tax year, the taxable value of your property was based on its condition on January 1, 2024. The 2024 taxable value is not affected by damages or other changes in your property’s condition occurring after January 1, 2024.
- Can I apply for a reassessment of my property’s value due to the damage?
- There is no need to apply for reassessment. Florida law requires the property appraiser to annually reassess your property’s value as of January 1. For the 2025 tax year, your property’s taxable value will be automatically reassessed on January 1, 2025.
Deadlines and Procedures:
- Should I report property damage to the property appraiser’s office?
- The Leon County Property Appraiser’s Office works year-round to collect the data necessary to accurately estimate property values. This includes:
- Monitoring Construction Activity: The property appraiser's office continuously tracks any new construction, renovations, or demolitions. This monitoring helps us update property records to reflect any changes in property conditions.
- Conducting On-Site Observations: Regular on-site inspections are performed to directly observe the condition of properties. These observations allow the property appraiser to note any visible damage or changes that could affect property value.
- Reviewing Damage Assessments Post-Disaster: After natural disasters, the property appraiser's office reviews damage assessments to understand the impact on property values. These assessments are collected from various sources, including reports from emergency management agencies and direct observations by our staff.
This systematic approach eliminates the need for individual homeowners to report damage directly to the property appraiser’s office, as the necessary information is already being actively and accurately collected. Property owners with questions about the assessment process may contact the Leon County Property Appraiser’s Office for assistance.
Reconstruction and Improvements:
- If I rebuild or repair my home, how will that affect my property taxes?
- If repairs or rebuilding significantly increase the value of your home, your property taxes may be affected in future tax years. Thankfully, both homestead and non-homestead parcels have provisions within statute that limit some increases after a calamity or misfortune. For more information, please contact our office.
Payment and Penalties:
- Can I defer property tax payments if my home is damaged or uninhabitable?
- For any questions about property tax payments, deferrals, or penalties, contact the Leon County Tax Collector’s Office online or by phone at (850) 606-4700.
Catastrophic Event Tax Refund and Reimbursements:
- Can I receive a refund of property taxes if I am unable to live in my home due to damage or destruction caused by a catastrophic event?
- Florida homeowners may qualify for a refund on property taxes if their residence cannot be lived in for at least 30 days because of damage or destruction caused by a catastrophic event. A catastrophic event is defined in section 197.319, Florida Statutes and an application must be filed with the property appraiser along with supporting documentation.
Temporary Housing:
- If I need to move to temporary housing, do I still owe property taxes on my damaged home?
Homestead Exemption:
- Will my homestead exemption be affected if my home is temporarily uninhabitable?
- No, Florida law allows homeowners to continue their homestead exemption following a catastrophic event that results in their residence being uninhabitable. However, you must start fixing or rebuilding the residence within five years and you may not claim homestead exemption or residency-based exemptions elsewhere. For more information, see section 196.031(7), Florida Statutes .
- How can I ensure my homestead exemption remains in place during the rebuilding process?
- If your residence suffers a catastrophic event and you plan to repair or rebuild your home with the intent to move back in, please notify our office.
Communication and Assistance:
- Who should I contact for assistance with property tax issues related to storm damage?
- The Leon County Property Appraiser’s Office is committed to providing top-notch customer service and is happy to answer questions about property tax assessments. You can reach us online or by phone at (850) 606-6200.
- Are there local or state resources available to help me navigate concerns after a natural disaster?