AD Valorem Taxes

The Real Estate and Tangible Personal Property tax rolls are prepared by the office of the Property Appraiser. The Property Appraiser determines the ownership, mailing address of the property owner, legal description of the property and value of the property.

Exemptions for Homestead, Senior, Disability, Widows, etc… and Agricultural Classifications are also determined by the Property Appraiser's office.

The tax roll is then certified to the Tax Collector for collection. The Tax Collector then calculates the taxes by multiplying the property value less any exemptions by the millage rate which is determined by the various taxing authorities of the County; ie, Board of County Commissioners, Cities/Towns, Levy County School Board, etc.

Non-Ad Valorem Assessments

Non-Ad Valorem assessments are assessed by the Levy County Board of County Commissioners(BOCC) for FIRE Protection, Ambulance, Landfill, and Road Maintenance Services. The rates for these assessments are determined by the BOCC and certified to the Tax Collector for collection.