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Updated 2025 Tax Year

Lee County
Property Tax Guide

Everything you need to know about property taxes in Lee County, NC. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
$0.65 per $100 of assessed value (0.65% effective rate), varies by municipal districts and special taxing districts
Exemptions
4+ Available
Section 1

How Property Tax Works

Lee County, North Carolina property taxes are administered by the county tax assessor and fund essential local services including public schools, law enforcement, fire protection, road maintenance, and county government operations. For the 2025-26 fiscal year, Lee County has set a recommended property tax rate of $0.65 per $100 of assessed value, which translates to an effective rate of 0.65%. This rate applies to the full assessed value of real property, which is reassessed periodically to reflect current market conditions.

Property tax rates can vary within Lee County depending on your location due to special taxing districts, municipal taxes, and additional assessments for services like fire districts or school bonds. The county follows North Carolina's property tax system where properties are assessed at 100% of their estimated market value as of the most recent revaluation date. Property owners should verify their specific tax rate based on their exact location within the county, as incorporated areas may have additional municipal taxes on top of the county rate.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
Lee County Base Rate$0.65General county operations, schools, and services (FY 2025-26)
Municipal TaxesVariesAdditional taxes for incorporated areas (varies by city)
Fire District TaxesVariesSpecial assessments for fire protection services where applicable
Special AssessmentsVariesAdditional levies for specific improvements or services

Note: The $0.65 rate shown is the recommended rate for fiscal year 2025-2026 and may be subject to final adjustment by the Lee County Board of Commissioners. Actual tax rates vary significantly by location within Lee County due to municipal boundaries and special taxing districts. Property owners should verify their specific rate based on their exact address 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:

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 assessments that occur when there are changes to property ownership, value, or use during the tax year. The most common triggers include new construction completion, property improvements that increase value, changes in property classification (such as removing agricultural or forestry use designations), and corrections to previous assessments.

When a supplemental assessment is issued, it covers the period from when the change occurred through the end of the current fiscal year (June 30). For example, if new construction is completed and adds $50,000 in assessed value on January 1st during the tax year, the supplemental tax would be calculated as: $50,000 ÷ 100 × $0.65 × 6 months remaining ÷ 12 months = $162.50. Supplemental tax bills are mailed separately from regular annual tax bills and have their own due dates, typically 30 days from the issue date.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homestead Credit (if qualified): Limits assessment increases only
  • Net Taxable Value: $300,000
  • Annual Tax: $300,000 ÷ 100 × $0.65 = $1,950
  • Monthly Escrow: $162.50

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less: Senior/Disabled Credit (if qualified): Up to $50,000 assessed value reduction
  • Net Taxable Value: $550,000 (with maximum credit applied)
  • Annual Tax: $550,000 ÷ 100 × $0.65 = $3,575
  • Monthly Escrow: $297.92

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Veteran's Credit (if qualified): Varies based on disability rating
  • Net Taxable Value: $1,000,000 (assuming no qualifying credits)
  • Annual Tax: $1,000,000 ÷ 100 × $0.65 = $6,500
  • Monthly Escrow: $541.67

Note: All tax credits require application and qualification. Credits shown are examples and actual eligibility varies.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts for Lee County properties, collecting monthly payments as part of your mortgage payment to ensure taxes are paid on time. Lenders typically collect 1/12th of your estimated annual property tax each month, plus an additional cushion amount allowed by federal law. Your lender will pay your property taxes directly to Lee County on the due dates: first installment by October 31st and second installment by March 31st of the following year.

Each year, your lender will conduct an escrow analysis to compare actual tax payments with collected amounts, adjusting your monthly payment if needed. Since Lee County may adjust tax rates annually and property assessments can change, your escrow payment may fluctuate. Property owners should review their annual escrow statements carefully and contact their lender if they notice discrepancies. You can verify that your taxes were paid correctly by checking with the Lee County Tax Collector's office or viewing your account online through the county's property tax portal.

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 fiscal year 2025-26? A: Property taxes are due in two installments: first installment by October 31, 2025, and second installment by March 31, 2026. You can pay the full amount with the first installment if preferred.

Q: What tax credits are available and how do I apply? A: Lee County offers several tax credits including homestead credits, senior/disabled person credits (for residents 65+ with income under $38,800), and veteran's credits for qualifying veterans or surviving spouses. All credits require application and are NOT automatic. Contact the Lee County Tax Assessor's office for specific application forms and deadlines.

Q: How does the homestead credit work? A: The homestead credit limits annual assessment increases on your primary residence, typically capping increases at a certain percentage per year. This credit does NOT reduce your current assessed value but protects against large assessment jumps. You must apply for this credit - it is not automatic.

Q: How often are properties reassessed in Lee County? A: Lee County conducts countywide revaluations periodically, typically every 4-8 years as required by state law. Between revaluations, individual property assessments may be adjusted due to improvements, damage, or other changes.

Q: What are the penalties for late payment? A: Lee County charges interest and penalties on delinquent property taxes. Interest accrues from the due date, and additional penalties may apply for extended delinquency. Contact the Tax Collector's office for specific penalty rates and payment arrangements.

Q: Can I pay my property taxes online? A: Yes, Lee County offers online payment options through their official website. You can also pay in person at the county tax office or by mail. Check the county's official website for current payment portal links and accepted payment methods.

Q: Why might my tax rate differ from the $0.65 county rate? A: Your effective rate may be higher due to municipal taxes (if you live in an incorporated area), special fire district assessments, or other special taxing districts. The $0.65 rate is the base county rate only.

Q: How do I appeal my property assessment? A: Property assessment appeals must be filed during the statutory appeal period, typically within 30 days of receiving your notice of assessed value. Contact the Lee County Board of Equalization and Review for appeal forms and procedures. The deadline is strictly enforced, so act promptly if you believe your assessment is incorrect.

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