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Updated 2025 Tax Year

Lee County
Property Tax Guide

Everything you need to know about property taxes in Lee County, AR. 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
1.000% baseline effective rate, varies by district due to additional levies for schools, fire, and municipal improvements
Exemptions
4+ Available
Section 1

How Property Tax Works

Lee County, Arkansas operates on a property tax system that funds essential local services including schools, county operations, emergency services, and infrastructure maintenance. Property taxes are calculated based on assessed value, which is determined by the County Assessor and represents a percentage of market value. The effective tax rate in Lee County is approximately 1.000% for the 2025 levy year, though this represents a baseline rate that can vary significantly depending on your property's location within the county.

Actual tax rates vary by location due to special taxing districts such as school districts, fire districts, and municipal improvement districts that may apply additional levies. Properties within different areas of Lee County may experience different total tax rates based on these overlapping jurisdictions. The county reassesses properties periodically, and property owners have appeal rights if they disagree with their assessed valuation.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base County Rate1.000%Core county operations and services (FY 2025)
School DistrictsVariesAdditional levies vary by school district boundaries
Special DistrictsVariesFire districts, improvement districts as applicable
Municipal LeviesVariesAdditional rates for incorporated areas

Note: The 1.000% base rate is effective January 1, 2025. Total rates vary significantly by location within Lee County due to special taxing districts. Contact the Lee County Assessor's Office for your specific address rate, as properties may be subject to additional levies from school districts, fire districts, or other special assessment areas.

Section 3

When Are Property Taxes Due?

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

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 Lee County are triggered by changes in property ownership, new construction, or improvements that increase a property's assessed value during the tax year. When these events occur, the County Assessor calculates the difference between the old and new assessed values, applies the current tax rate, and prorates the additional tax based on the remaining months in the fiscal year.

For example, if you purchase a home in Lee County that was previously under-assessed, or if you complete a major renovation, you may receive a supplemental tax bill. The supplemental tax is calculated as: (New Assessed Value - Previous Assessed Value) × Tax Rate × (Months Remaining ÷ 12). This ensures that all properties pay their fair share of taxes based on current assessed values throughout the entire tax year.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value: $300,000 (at assessment ratio)
  • Less: Homestead Tax Credit: -$2,000 (if applied for)
  • Net Taxable Value: $298,000
  • Annual Tax: $2,980 (at 1.000% base rate)
  • Monthly Escrow: $248

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Less: Homestead Tax Credit: -$2,000 (if applied for)
  • Net Taxable Value: $598,000
  • Annual Tax: $5,980 (at 1.000% base rate)
  • Monthly Escrow: $498

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Less: Homestead Tax Credit: -$2,000 (if applied for)
  • Net Taxable Value: $998,000
  • Annual Tax: $9,980 (at 1.000% base rate)
  • Monthly Escrow: $832

Note: Tax credits require application and are not automatic. Actual rates may be higher due to special district assessments. Contact the County Assessor for credits available in your area.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lee County require borrowers to maintain an escrow account for property tax payments. Your lender collects monthly escrow payments along with your mortgage payment and pays your property taxes directly to Lee County when they become due. The monthly escrow amount is calculated by taking your annual tax bill and dividing by 12, often with a small cushion to account for potential tax increases.

Lenders typically conduct an annual escrow analysis to ensure adequate funds are collected. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment may be adjusted accordingly. Property owners should verify that their lender has paid taxes on time, as you remain ultimately responsible for ensuring taxes are paid by the October 15 deadline, regardless of escrow arrangements.

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? A: Property taxes for 2023 are due October 15. This deadline applies to the current fiscal year, and payments can be made online, in person at the county courthouse, or by mail.

Q: What tax credits are available and how do I apply? A: Homestead tax credits are available for primary residences and must be applied for - they are not automatic. The Lee County Tax Assessor's Office is currently working to correct homestead exemption calculations for applications submitted during the July 1-August 15, 2025 appeal period. Contact the Assessor's Office for available credits and application deadlines.

Q: How does the Homestead credit work? A: The Homestead credit in Arkansas helps limit assessment increases on your primary residence and provides a tax credit that reduces your tax bill. This requires filing an application with the County Assessor - it is not automatic and must be renewed as required by county procedures.

Q: When are properties reassessed? A: Assessment schedules vary, but property owners receive notice of assessed value changes and have appeal rights. Contact the Lee County Assessor's Office for current assessment schedules and appeal deadlines.

Q: What are the penalties for late payment? A: Late payment penalties and interest apply to taxes not paid by the October 15 deadline. Contact the Lee County Collector's Office for specific penalty rates and collection procedures.

Q: Can I pay my property taxes online? A: Yes, Lee County accepts online property tax payments in addition to in-person payments at the courthouse and mail-in payments.

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary within Lee County based on special taxing districts such as school districts, fire districts, and improvement districts. Properties in different areas may have different total tax rates due to these overlapping jurisdictions.

Q: How do I appeal my property assessment? A: Property owners have the right to appeal their assessed value. Contact the Lee County Assessor's Office for appeal procedures, deadlines, and required documentation to contest your property's assessed value.

Verified Sources

Backed by 10 Official Government Sources

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

01
JANUARY - MARCH 2025dfa.arkansas.gov
02
County
Lee County, Arkansas Financial and Compliance Reportarklegaudit.gov
03
County
NOTICE Lee County Severance Taxrevenue.alabama.gov
04
Tax Doc
Property Tax Centerportal.arkansas.gov
05
Arkansas Assessment Coordination Divisiondfa.arkansas.gov
06
County
Tax Filing Deadlines Extended for Residents in Lee Countyrevenue.alabama.gov
07
Tax Doc
Homestead Exemption and Property Taxesnar.realtor
08
County
Homestead Exemption Recalculation (County M&O Only) | Lee County, Georgialeecountyga.gov
09
County
Homestead Exemption Recalculation (County Only) | Lee County, Georgialeecountyga.gov
10
Lee - Arkansas Department of Human Serviceshumanservices.arkansas.gov
All sources verified as of 2025 Tax Year

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