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Updated 2025 Tax Year

Lee County
Property Tax Guide

Everything you need to know about property taxes in Lee County, AL. 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
0.8% to 1.2% of market value (varies by district and municipality)
1st Due
Oct 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Lee County, Alabama operates on a property tax system that serves as a crucial funding mechanism for local government services, including schools, roads, hospitals, and general county operations. Property owners in Lee County pay taxes based on an assessed value that is calculated at approximately 10% of the property's fair market value, which aligns with Alabama's statewide assessment practices. The county's tax rate structure combines multiple levies that together create the total millage rate property owners pay.

The effective tax rate in Lee County varies significantly depending on your specific location within the county due to special taxing districts, municipal boundaries, and school district assignments. Property owners can expect to pay between 0.8% to 1.2% of their property's market value annually in property taxes. Areas within incorporated cities like Auburn and Opelika may have different rate structures, while rural areas of the county may be subject to additional special district assessments for services like fire protection or rural development projects.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
General Fund8.5County operations, administration, public safety
Road Fund6.0Road maintenance and infrastructure
Hospital Fund4.0Lee County Hospital and healthcare services
Dependent Children Fund2.0Child welfare and family services
School District12.0Local education funding (varies by district)
Total Base Rate32.5Combined county-wide millage

Rates shown are for FY 2025-2026 and represent the base county assessment. Additional mills may apply based on your property's location within special taxing districts, municipal boundaries, or specific school districts. Properties in Auburn City Schools versus Lee County Schools will have different educational millage rates. Contact the Lee County Revenue Commissioner at (334) 737-3661 for your specific location's complete rate breakdown.

Section 3

When Are Property Taxes Due?

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

First Installment
Oct 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 property taxes in Lee County are additional tax bills issued when there are changes to property ownership, improvements, or corrections to assessments during the current tax year. The most common triggers include new construction completing after the January 1 assessment date, property transfers that reveal unreported improvements, or assessment appeals that result in increased valuations.

When a supplemental tax is issued, it covers the period from when the change became effective through the end of the current fiscal year (September 30). For example, if you complete a home addition in March that adds $50,000 to your assessed value, you would receive a supplemental bill for approximately 7 months of additional taxes on that $50,000 improvement. The calculation uses the same millage rate structure as your regular property tax bill, but prorated for the applicable time period.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (10%): $30,000
  • Less: Homestead Credit (if applicable): -$2,000
  • Net Taxable Value: $28,000
  • Annual Tax (32.5 mills): $910
  • Monthly Escrow: $76

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (10%): $60,000
  • Less: Homestead Credit (if applicable): -$2,000
  • Net Taxable Value: $58,000
  • Annual Tax (32.5 mills): $1,885
  • Monthly Escrow: $157

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (10%): $100,000
  • Less: Homestead Credit (if applicable): -$2,000
  • Net Taxable Value: $98,000
  • Annual Tax (32.5 mills): $3,185
  • Monthly Escrow: $265

Calculations use base county rate and assume qualification for homestead credit, which requires annual application. Actual taxes may vary based on special district rates in your area.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lee County require property tax escrow accounts for borrowers with less than 20% equity. Your lender collects 1/12th of your estimated annual property tax bill with each monthly mortgage payment, holding these funds in an escrow account to pay your taxes when due on October 1st. Lenders typically add a cushion of 2-3 months of tax payments to ensure adequate funds are available.

Each year, your lender will provide an escrow analysis statement showing the previous year's tax payments and adjusting your monthly escrow amount based on any changes in your property tax bill. If your taxes increase due to reassessment or rate changes, your monthly payment will increase accordingly. You have the right to request escrow account information and can pay property taxes directly if you meet your lender's requirements for escrow waiver, typically requiring significant equity in your home and a good payment history.

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 Lee County property taxes due for FY 2025-2026? A: Property taxes are due October 1, 2025, and become delinquent after December 31, 2025. Interest and penalties begin accruing January 1, 2026.

Q: What homestead tax credits are available and how do I apply? A: Lee County offers a homestead credit for owner-occupied properties and an additional credit for residents age 65+ with adjusted gross income under $12,000. These are tax credits that reduce your tax bill and require annual application by December 31st with the Lee County Revenue Commissioner.

Q: Does the homestead credit reduce my property's assessed value? A: No, the homestead credit is applied as a credit against your tax bill, not a reduction in assessed value. It also helps limit assessment increases on your primary residence to protect against dramatic tax increases from rising property values.

Q: How often are properties reassessed in Lee County? A: Alabama requires property reassessment every four years. Lee County conducts comprehensive reappraisals on this cycle, though new construction and property transfers trigger individual reassessments.

Q: What happens if I pay my property taxes late? A: Late payments incur interest charges and penalties. Properties become subject to tax lien procedures if taxes remain unpaid, potentially leading to tax sale proceedings.

Q: Can I pay my property taxes online? A: Yes, Lee County accepts online payments through the Revenue Commissioner's website. You can also pay in person, by mail, or by phone. Convenience fees may apply for online and phone payments.

Q: Why do my neighbors pay different tax rates on similar properties? A: Tax rates vary based on special taxing districts, school district boundaries, and municipal limits. Properties in Auburn versus unincorporated Lee County areas will have different total millage rates.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Lee County Board of Equalization by the posted deadline, typically in late summer. You'll need evidence supporting your claimed value, such as recent appraisals or comparable sales data.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
Lee County Local Tax Return Filerevenue.alabama.gov
02
Tax Doc
Property (Ad Valorem) Taxrevenue.alabama.gov
03
Tax Doc
Property Taxes | Opelika, ALopelika-al.gov
04
Tax Doc
What is the timetable for property taxes?revenue.alabama.gov
05
Tax Doc
When are my property taxes due?revenue.alabama.gov
06
Tax Doc
Property Tax - Alabama Department of Revenuerevenue.alabama.gov
07
Homestead Exemptions - Alabama Department of Revenuerevenue.alabama.gov
08
What is a homestead exemption?revenue.alabama.gov
09
ROBERT LEE BARBEE, ) ) Case No. 21alsb.uscourts.gov
10
County
Lee County Commission Department of Examiners of ...leeco.us
All sources verified as of 2025 Tax Year

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