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Updated 2025 Tax Year

Liberty County
Property Tax Guide

Everything you need to know about property taxes in Liberty County, FL. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Varies by location and taxing districts - base county rate plus school district and special districts
1st Due
Nov 1
Exemptions
6+ Available
Section 1

How Property Tax Works

Liberty County, Florida operates under a property tax system that serves as the primary funding mechanism for essential local services including schools, county operations, fire protection, and various special districts. Located in the Florida Panhandle, Liberty County is designated as a fiscally constrained county under Florida law, which affects certain tax revenue distributions and economic development incentives available to the area.

Property owners in Liberty County can expect varying effective tax rates depending on their specific location within the county, as rates differ based on the combination of taxing authorities that serve each property. These may include the county government, school district, and various special taxing districts for services like fire protection or water management. The actual tax rate applied to any individual property depends on which special districts serve that particular location, making it essential for property owners to understand their specific tax jurisdiction. Tax bills are generated based on assessed values as of January 1st each year, with the tax lien date, and levied on October 1st for collection beginning in November.

Section 2

What Makes Up Your Tax Bill

Based on available data for FY 2025-2026:

ComponentRate (per $1,000)Description
Total Millage Rate34.7 millsCombined rate for non-homestead properties
County GeneralVariesBasic county services and operations
School DistrictVariesPublic school funding
Special DistrictsVariesFire, water, drainage, other local services

Important Notes:

  • The 34.7 mill rate (3.47%) shown applies to non-homestead properties for FY 2025-2026
  • Homestead properties receive significant reductions through Florida's Save Our Homes provisions
  • Actual rates vary by location within Liberty County depending on which special taxing districts serve the property
  • Special districts may include fire protection, water management, or other local service areas
  • Contact the Liberty County Property Appraiser for location-specific rate information
Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Liberty County, property taxes are due in two installments:

First Installment
Nov 1
Delinquent after Dec 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Liberty County are triggered by changes in property ownership, completion of new construction, or improvements that increase a property's assessed value during the tax year. When these events occur after the January 1st lien date but before the end of the fiscal year, a supplemental tax bill is generated to capture the additional tax obligation.

The supplemental tax is calculated based on the difference between the new assessed value and the previous assessed value, multiplied by the applicable tax rate, and prorated for the remaining months in the tax year. For example, if a property improvement worth $50,000 is completed in July, the supplemental tax would be calculated on that $50,000 increase for the remaining months of the fiscal year (typically 3-9 months depending on timing). These supplemental bills are issued separately from the regular annual tax bill and have their own payment due dates.

Example Calculation

Example 1: $300,000 Homestead Property

  • Market Value: $300,000
  • Homestead Exemption: -$50,000 (requires application)
  • Save Our Homes Cap Applied: Varies by ownership duration
  • Net Taxable Value: ~$200,000 (estimated with exemptions)
  • Annual Tax: ~$4,500 (estimated effective rate with homestead benefits)
  • Monthly Escrow: ~$375

Example 2: $600,000 Homestead Property

  • Market Value: $600,000
  • Homestead Exemption: -$50,000 (requires application)
  • Save Our Homes Cap Applied: Varies by ownership duration
  • Net Taxable Value: ~$450,000 (estimated with exemptions)
  • Annual Tax: ~$10,100 (estimated effective rate with homestead benefits)
  • Monthly Escrow: ~$842

Example 3: $1,000,000 Non-Homestead Property

  • Market Value: $1,000,000
  • Exemptions Available: Limited for non-homestead
  • Net Taxable Value: $1,000,000
  • Annual Tax: $34,700 (full 34.7 mill rate)
  • Monthly Escrow: $2,892

Note: All tax credits and exemptions require application and approval. Homestead benefits significantly reduce effective rates but must be applied for by March 1st deadline.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Liberty County require property tax escrow accounts for borrowers with less than 20% equity. The lender collects monthly tax payments along with principal and interest, depositing these funds into an escrow account. Based on Liberty County's tax calendar, lenders typically pay property taxes during the discount period from November through February to take advantage of early payment discounts.

Lenders are required to provide annual escrow statements showing account activity and may adjust monthly payments based on actual tax bills received. Property owners should verify that their lender has current homestead exemption information to ensure proper tax calculations. If taxes increase due to reassessment or loss of exemptions, lenders may require escrow account adjustments or collect shortage amounts. Property owners can request escrow account information and should review annual statements to ensure accuracy, particularly after applying for new tax credits or exemptions.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Liberty County for FY 2025-2026? A: Taxes are levied October 1st and due November 1st. Discounts are available: 4% in November, 3% in December, 2% in January, 1% in February. Full payment is due March 1st to avoid penalties.

Q: What tax credits are available and do they require application? A: Primary credits include Homestead Exemption (up to $50,000), Senior Exemption, Disability Exemption, and Veterans' Exemptions. ALL credits require annual or initial application with the Property Appraiser by March 1st deadline.

Q: How does the Homestead Exemption work? A: Homestead provides up to $50,000 reduction in assessed value plus Save Our Homes protection (limiting assessment increases to 3% annually). You must apply with the Property Appraiser and the property must be your primary residence as of January 1st.

Q: When does the Property Appraiser assess my property value? A: Assessment date is January 1st annually. TRIM notices with proposed taxes are mailed in August, with final tax bills issued in November.

Q: How do I appeal my property assessment? A: File a petition with the Value Adjustment Board by the deadline shown on your TRIM notice (typically late August/early September). Contact the Property Appraiser first to discuss informal resolution options.

Q: What are the penalties for late tax payment? A: Properties become delinquent April 1st with 3% penalty plus 1.5% monthly interest. Tax certificates are sold in May/June for delinquent properties.

Q: Can I pay property taxes online? A: Yes, contact the Liberty County Tax Collector's office for online payment options, accepted payment methods, and any associated convenience fees.

Q: Why do special district taxes vary by location? A: Properties receive services from different combinations of fire districts, water management districts, and other special taxing authorities depending on location within Liberty County. Your specific tax rate reflects the services available to your property.

Q: How do I verify my tax credits are properly applied? A: Review your annual TRIM notice in August and tax bill in November. Contact the Property Appraiser immediately if approved exemptions are missing, as corrections may require filing deadlines.

Q: What happens if I miss the March 1st exemption deadline? A: Most exemptions cannot be applied retroactively. File immediately for the following tax year and contact the Property Appraiser to discuss any available options for late applications in specific circumstances.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
2025 Local Discretionary Sales Surtax Rates in Florida's ...edr.state.fl.us
02
County
Florida County Property Tax Reportsumtercountyfl.gov
03
County
LIBERTY COUNTY, FLORIDA FINANCIAL STATEMENTS ...flauditor.gov
04
STORAGE NAME: h0461.edit.doc DATEflsenate.gov
05
County
LIBERTY COUNTY, FLORIDA FINANCIAL STATEMENTS AND ...flauditor.gov
06
Tax Doc
CS/HB 1563 Homestead Property Tax Exemptions for ...flsenate.gov
07
Tax Doc
CS/CS/HB 1563 Homestead Property Tax Exemptions for ...flsenate.gov
08
CS/HB 7019 PCB WMC 24-03 Exemption of Homesteads ...flsenate.gov
09
County
2023 - Liberty County Financial Statements ( ...flauditor.gov
10
Liberty revenuesedr.state.fl.us
All sources verified as of 2025 Tax Year

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