Q: When are Leon County property taxes due for fiscal year 2024-2025?
A: Property taxes are due in two installments: the first installment is due by September 1, and the second installment is due by December 1. You can pay online at www.leoncountytax.org.
Q: What tax credits are available and do I need to apply?
A: The primary tax benefit is the homestead exemption worth $100,000 for school district taxes, which requires application and applies only to your primary residence. Most exemptions are NOT automatic and require filing an application with the Leon County Appraisal District by April 30th.
Q: How does the homestead exemption work?
A: The homestead exemption provides a $100,000 reduction in assessed value for school district taxes and caps annual assessment increases at 10% for your primary residence. You must apply for this exemption - it is not automatic - and it only applies to the property where you live as your principal residence.
Q: What other exemptions might I qualify for?
A: Additional exemptions may include senior citizen exemptions (age 65+), disability exemptions, veteran exemptions, and agricultural/timber exemptions. Each requires a separate application and supporting documentation filed with the Leon County Appraisal District.
Q: When are properties assessed and how can I appeal?
A: Properties are assessed annually as of January 1st. You'll receive a notice of assessed value in spring. If you disagree with the assessment, you can file a protest with the Leon County Appraisal Review Board, typically by May 31st or within 30 days of receiving your notice.
Q: What are the penalties for late payment?
A: Texas law imposes penalties and interest on delinquent property taxes. Penalty rates start at 6% for the first month and increase over time, plus interest charges that accrue monthly.
Q: Can I pay my taxes online?
A: Yes, Leon County offers online payment options through www.leoncountytax.org. You can pay by electronic check or credit card, though credit card payments may include processing fees.
Q: Why do tax rates vary within Leon County?
A: Different areas of Leon County are served by different combinations of taxing entities, including various school districts, emergency services districts, municipal utility districts, and cities. Your total tax rate depends on which specific taxing units serve your property location.
Q: What is the difference between market value and assessed value?
A: Market value is what the appraisal district determines your property is worth. Assessed value (taxable value) is your market value minus any exemptions you qualify for and receive. You pay taxes on the assessed value, not the market value.
Q: Do I need to reapply for exemptions every year?
A: Generally no, most exemptions automatically renew once approved, but you must notify the appraisal district if your circumstances change (such as no longer using the property as your primary residence for homestead exemption).
