“The Property Appraiser is an elected official under the Constitution of the State of Florida whose primary responsibility is to appraise all property within the county, both real and tangible, at fair market value. In addition to appraising over 100,000 Parcels, the Property Appraiser determines the properties entitled to an agricultural classification, as well as administering all exemptions, including homestead exemption.” – LeonPA.org
If you have questions about exemptions, Save Our Homes, Valuations or Rates in Leon County this is an excellent resource.