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Updated 2025 Tax Year

Lee County
Property Tax Guide

Everything you need to know about property taxes in Lee County, FL. 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
0.65% to 1.2% (65.0 mills base rate)
1st Due
Nov 1
2nd Due
Dec 1
Exemptions
6+ Available
Section 1

How Property Tax Works

Lee County, Florida operates under a millage-based property tax system where taxes are calculated using mills (thousandths of a dollar) per $1,000 of assessed property value. For 2025, the recommended tax rate is 65.0 cents per $1,000 of assessed value, though this may be adjusted during final budget approval. Property taxes in Lee County fund essential services including schools, county operations, municipal services, fire protection, libraries, and various special districts that provide water management, mosquito control, and other local services.

The effective tax rate for Lee County property owners typically ranges from 0.65% to 1.2% of assessed value, depending on the specific location and applicable special assessments. Florida's Save Our Homes (SOH) amendment provides significant protection for homestead properties by capping annual assessment increases at 3% or the Consumer Price Index, whichever is lower. Combined with the homestead exemption of up to $50,000, long-term residents often enjoy substantially lower tax burdens compared to newer property owners or non-homestead properties.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $1,000)Description
Lee County General$4.2500County operations, roads, parks, public safety
School District$6.968Lee County School District operations
Municipal$0-8.00City taxes (varies by municipality)
Fire Districts$1.50-3.50Fire protection and emergency services
Water Management$0.2839South Florida Water Management District
Mosquito Control$0.1500Lee County Mosquito Control District
Library District$0.3000Lee County Library System
Special AssessmentsVariesLighting, drainage, CDD fees (location-specific)

Note: Rates shown are approximate and vary by specific location within Lee County. The total millage rate typically ranges from 13-20 mills depending on your property's location and applicable districts.

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
Nov 1
Delinquent after Dec 10
Second Installment
Dec 1
Delinquent after Apr 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 taxes in Lee County are additional property tax bills issued when there are changes to a property's assessed value or ownership during the tax year. The most common triggers include new construction completion, major renovations that increase property value, ownership transfers that remove Save Our Homes protection, and corrections to assessment errors discovered mid-year.

When a supplemental tax is triggered, the Lee County Property Appraiser calculates the difference between the old and new assessed values, then applies the current millage rate to determine the additional tax owed. The supplemental tax is prorated based on the number of months remaining in the tax year from the effective date of the change.

Example: If you complete a $100,000 home addition in July, and your total millage rate is 15 mills, your supplemental tax would be calculated as: ($100,000 ÷ $1,000) × 15 mills × (9 months remaining ÷ 12 months) = $1,125. This supplemental bill would be issued separately from your regular November tax bill and typically has a 30-day payment deadline.

Example Calculation

$300,000 Home with Homestead Exemption

  • Assessed Value: $300,000
  • Less Homestead Exemption: -$50,000
  • Net Taxable Value: $250,000
  • Tax Rate: 15.0 mills (example)
  • Annual Tax: ($250,000 ÷ $1,000) × 15.0 = $3,750
  • Monthly Escrow: $312.50

$600,000 Home with Homestead Exemption

  • Assessed Value: $600,000
  • Less Homestead Exemption: -$50,000
  • Net Taxable Value: $550,000
  • Tax Rate: 15.0 mills (example)
  • Annual Tax: ($550,000 ÷ $1,000) × 15.0 = $8,250
  • Monthly Escrow: $687.50

$1,000,000 Home with Homestead Exemption

  • Assessed Value: $1,000,000
  • Less Homestead Exemption: -$50,000
  • Net Taxable Value: $950,000
  • Tax Rate: 15.0 mills (example)
  • Annual Tax: ($950,000 ÷ $1,000) × 15.0 = $14,250
  • Monthly Escrow: $1,187.50

Note: Actual rates vary by location within Lee County. Non-homestead properties do not receive the $50,000 exemption.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lee County require borrowers to maintain an escrow account for property taxes, especially when the loan-to-value ratio exceeds 80%. Lenders collect monthly escrow payments equal to 1/12th of the annual property tax bill, plus insurance premiums. The lender then pays your property taxes directly to the Lee County Tax Collector when bills are due in November and March.

Property tax bills in Lee County are mailed in October, with payments due by March 31st of the following year. Early payment discounts are available: 4% discount in November, 3% in December, 2% in January, and 1% in February. Lenders typically pay in November to capture the maximum 4% discount, reducing your overall tax burden. Your lender should provide an annual escrow analysis showing how your payments are calculated and applied.

It's important to verify that your lender is paying your taxes correctly and on time. You can check payment status on the Lee County Tax Collector's website using your property's parcel number. If you pay off your mortgage or switch lenders, ensure the transition of escrow responsibilities is handled properly to avoid late payment penalties that begin April 1st.

How HonestCasa Helps
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  • See how rising taxes will change your monthly payment
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Lee County? A: Property taxes are due by March 31st each year. Early payment discounts are available: 4% in November, 3% in December, 2% in January, and 1% in February.

Q: How do I apply for homestead exemption in Lee County? A: Apply with the Lee County Property Appraiser by March 1st. You must be a permanent Florida resident as of January 1st and make the property your primary residence. The exemption reduces taxable value by up to $50,000.

Q: Can I appeal my property assessment? A: Yes, you can file a petition with the Lee County Value Adjustment Board by July 1st following the mailing of your TRIM notice. You can also request an informal review with the Property Appraiser first.

Q: What happens if I pay my taxes late? A: Taxes become delinquent April 1st, with 3% interest charged immediately. Additional penalties and costs accrue monthly. Properties with delinquent taxes for two years may face tax certificate sales.

Q: How does Save Our Homes work in Lee County? A: SOH limits annual assessment increases to 3% or inflation (whichever is lower) for homestead properties. Benefits are portable when you move to a new Florida homestead within two years.

Q: Where can I pay my property taxes online? A: Visit the Lee County Tax Collector's website at leetaxcollector.com. You can pay by bank transfer, credit card, or debit card. Convenience fees apply for card payments.

Q: What is a tax certificate sale? A: When taxes remain unpaid for two years, Lee County sells tax certificates to investors who pay the delinquent taxes. Property owners have up to seven years to redeem by paying taxes plus interest.

Q: Do I need to file for homestead exemption every year? A: No, once approved, homestead exemption automatically renews as long as you continue using the property as your primary residence. Notify the Property Appraiser if your residency status changes.

Q: How are new construction properties taxed? A: New construction is assessed at market value as of January 1st occupancy. No Save Our Homes protection applies initially. Homestead exemption can be applied if it becomes your primary residence.

Q: What if I disagree with a supplemental tax bill? A: Contact the Lee County Property Appraiser to discuss the assessment change that triggered the supplemental tax. You may be able to appeal through the same process as regular assessments.

Verified Sources

Backed by 10 Official Government Sources

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

01
Florida - Local standards: Housing and utilitiesirs.gov
02
County
Lee County Recommended Budget for FY 2025-26 ( ...leecountync.gov
03
Resolution No. 2025-115 Fixing the Millage Rate ...fortmyers.gov
04
County
Lee County Property Tax Searchnacdashboard.nara.gov
05
Office of Management and Budget FAQscapecoral.gov
06
Tax Doc
Important Dates & Deadlines – Taxesflaglertax.gov
07
County
Lee County Fl Property Taxnacdashboard.nara.gov
08
County
Lee County Florida Property Taxnacdashboard.nara.gov
09
17-06, Homestead Exempt - Long Term Seniorsfortmyersbeachfl.gov
10
Bill No. HB 4025 (2025) Amendment No. 236105flsenate.gov
All sources verified as of 2025 Tax Year

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